Article 350-9Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items
第三百五十条の九（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）
A person who receives payment of consideration for the transfer of gold bullion and similar items must, when giving the notice under the preceding Article, present to the payer of the consideration to whom the notice is given the documents prescribed in Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit the person's electronic certificate for signature or similar record.
The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order as prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act.
第三百三十七条第二項の規定は、法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する政令で定める書類について準用する。
Where an individual who has given notice under paragraph (2) of the preceding Article comes to fall under the case set out in paragraph (3), item (i) of that Article, when giving notice under that paragraph, the individual may present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article) in lieu of the presentation of documents or the transmission of an electronic certificate for signature or similar record under paragraph (1). In this case, the individual is deemed to have presented documents or transmitted an electronic certificate for signature or similar record under paragraph (1).
Where, when a corporation that receives payment of consideration for the transfer of gold bullion and similar items and is a Corporation Number Holder gives notice under the preceding Article to the payer of the consideration, the payer of the consideration confirms that the name, address and corporate number so notified are the same as the name, address and corporate number of the corporation receiving payment that have been published pursuant to the provisions of Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the corporation receiving payment is not required, notwithstanding paragraph (1), to present the documents prescribed in that paragraph to the payer of the consideration.
Where a person who receives payment of consideration for the transfer of gold bullion and similar items gives notice under the preceding Article to the payer of the consideration, if the payer of the consideration has a ledger, prepared in accordance with Ministry of Finance Order, stating the name or title, address, and individual number or corporate number of the person receiving payment (for a person who has neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph) and other matters (limited to one prepared upon receiving the submission from that person of a written application (limited to one to which a copy of any of the documents specified in the items of Article 337, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) is attached, or one in connection with whose submission the transmission of the person's electronic certificate for signature or similar record or the confirmation under the preceding paragraph has been received)), the person receiving payment is not required, notwithstanding paragraph (1), to present the documents prescribed in that paragraph to the payer of the consideration or to transmit an electronic certificate for signature or similar record; provided, however, that this does not apply where the name or title, address, and individual number or corporate number so notified differ from the name or title, address, and individual number or corporate number of that person entered in the ledger.
金地金等の譲渡の対価につき支払を受ける者が当該対価の支払者に前条の規定による告知をする場合において、当該対価の支払者が、財務省令で定めるところにより、その支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所。以下この項において同じ。）その他の事項を記載した帳簿（その者から申請書（その者の第二項において準用する第三百三十七条第二項各号に定める書類のいずれかの写しを添付したもの又はその提出の際にその者の署名用電子証明書等の送信若しくは前項の規定による確認を受けているものに限る。）の提出を受けて作成されたものに限る。）を備えているときは、その支払を受ける者は、第一項の規定にかかわらず、当該対価の支払者に対しては、同項に規定する書類の提示又は署名用電子証明書等の送信を要しないものとする。ただし、当該告知をする氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されているその者の氏名又は名称、住所及び個人番号又は法人番号と異なるときは、この限りでない。
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 41, paragraph (1), item (i)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 50, paragraph (1)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
The electronic certificate for signature defined in Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (the one issued for an individual number card), or another electronic record a Ministry of Finance Order (財務省令) specifies, which can be sent instead of showing an identity document.
Short name set inArticle 336, paragraph (4)· applies only in this part
Corporation Number Holdermachine translation
「法人番号保有者」
In the Part of this Order that contains Article 337, a Corporation Number Holder as defined in Article 39, paragraph (4) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a body designated a corporate number (法人番号) under paragraph (1) or (2) of that Article, whose name, head office location and number the Commissioner of the National Tax Agency publishes.
Defined inArticle 337, paragraph (4)· applies only in this part
payermachine translation
「支払者」
In Articles 350-8 to 350-10, the payer, as referred to in Article 224-6 of the Income Tax Act, of the price for gold bullion or other such items (金地金等) someone sells in Japan, to whom the seller must give their name, address and individual or corporate number.
Short name set inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
consideration for the transfermachine translation
「譲渡の対価」
The consideration for a transfer of gold bullion and similar items (金地金等) as Article 224-6 of the Income Tax Act describes it.
Defined inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
gold bullion and similar itemsmachine translation
「金地金等」
Gold or platinum bullion, and gold or platinum coins.
Short name set inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
document confirming a change of address, etc.machine translation
「住所等変更確認書類」
A copy of an individual's resident record (住民票) or another document a Ministry of Finance Order (財務省令) sets that shows their name or address before and after a change, which they may show instead of the usual identity documents when giving notice of the change.
Defined inArticle 350-9, paragraph (3)· applies only in this provision and in Article 350-10, paragraph (1)