①A person who receives payment, in Japan, of interest, dividends of surplus prescribed in Article 24, paragraph (1) (Dividend Income) of the Act, or distributions of proceeds (hereinafter referred to as "interest and similar income" in this Article) on bearer public and corporate bonds, bearer shares or similar interests under Article 224, paragraph (2) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act, or bearer beneficiary certificates of Loan Trusts, Investment Trusts, or Specified Trusts That Issue Beneficiary Certificates (hereinafter referred to as "bearer public and corporate bonds, etc." in this Article) (excluding public corporations, etc.; the same applies hereinafter in this Article) must, upon receiving payment, submit to the person who handles that payment a paper-based notice stating, for the interest and similar income from bearer public and corporate bonds, etc., the person's name or title, address, and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person specified by Ministry of Finance Order as a person who has already notified the individual number or corporate number, the name or title and address), and other matters specified by Ministry of Finance Order.

②Where a person who receives payment of interest and similar income from bearer public and corporate bonds, etc. receives that payment through a person prescribed in Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Act, the provisions of the preceding paragraph apply by deeming the person prescribed in Article 228, paragraph (1) of the Act to be the person who handles that payment.

③Where a person who receives payment of interest and similar income from bearer public and corporate bonds, etc., upon concluding, at the business office or similar place of a financial institution (excluding one that has been entrusted with custody of the bearer public and corporate bonds, etc. that give rise to that interest and similar income through the mediation of custody conducted by the business office or similar place of a financial institution specified by Ministry of Finance Order), a contract relating to the custody of the bearer public and corporate bonds, etc. that give rise to that interest and similar income (where the custody of the bearer public and corporate bonds, etc. that give rise to that interest and similar income is made through the mediation of custody conducted by that business office or similar place of a financial institution specified by Ministry of Finance Order, the contract relating to that mediation of custody (hereinafter referred to as a "custody intermediation contract" in this Article)), enters in the paper-based notice prescribed in paragraph (1) the type of the bearer public and corporate bonds, etc. placed in custody under that contract (where that contract is a custody intermediation contract, the contract for custody relating to that custody intermediation contract; the same applies hereinafter in this paragraph) and other matters specified by Ministry of Finance Order, and submits it to the head of that business office or similar place of a financial institution, then, for the interest and similar income from the bearer public and corporate bonds, etc. placed in custody under that contract (limited to interest and similar income received within the period during which they have continuously been placed in custody from the day of that custody, of which the head of that business office or similar place of a financial institution handles the payment), the paper-based notice prescribed in paragraph (1) is deemed to have been submitted, each time the payment is received, at the time of receiving that payment.

④When a person who has submitted a paper-based notice under the provisions of the preceding paragraph comes to fall under a case listed in the following items after submitting that paper-based notice, that person must, by the date on which the person first receives payment of interest and similar income from bearer public and corporate bonds, etc. under custody as referred to in that paragraph on or after the day on which the person came to fall under that case, submit to the head of the business office or similar place of the financial institution that holds them in custody (where that custody is based on a contract for custody relating to a custody intermediation contract, the head of the business office or similar place of the financial institution specified by Ministry of Finance Order prescribed in that paragraph that mediated the custody of those bearer public and corporate bonds, etc. under that custody intermediation contract; the same applies in paragraph (6)) a document stating the matters specified in each item according to the category of cases listed in that item. In this case, if the person has not submitted that document, the provisions of the preceding paragraph do not apply to interest and similar income from bearer public and corporate bonds, etc. received on or after the day on which the person came to fall under that case.

⑤The provisions of the preceding paragraph apply mutatis mutandis where a person who has submitted the document prescribed in that paragraph pursuant to the provisions of that paragraph again changes the person's name or title, address, or individual number after submitting that document.

⑥The head of the business office or similar place of the financial institution that has been entrusted with custody of the bearer public and corporate bonds, etc. in paragraph (3) must keep a ledger relating to the custody of those bearer public and corporate bonds, etc. (where that custody is based on a contract for custody relating to a custody intermediation contract, a ledger relating to the mediation of custody of those bearer public and corporate bonds, etc. under that custody intermediation contract), and enter in it, for each person, the type of the bearer public and corporate bonds, etc. under that custody, the matters stated in the document in the preceding paragraph, and other matters specified by Ministry of Finance Order.

⑦Where interest and similar income from bearer public and corporate bonds, etc. is subject to the provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (2) (Nontaxation Related to Public Interest Trusts, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), Article 177 (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries), or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or to the provisions of Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions), Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.), Article 9-4-2, paragraph (1) (Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.), or Article 9-5, paragraph (1) (Special Provisions on Withholding on Distributions of Proceeds Received by a Financial Instruments Business Operator or Similar Institution That Has Purchased Beneficial Interests in Publicly Offered Stock, etc. Securities Investment Trusts) of the Act on Special Measures Concerning Taxation, the submission of a paper-based notice under the provisions of paragraph (1) is not required for the interest and similar income from those bearer public and corporate bonds, etc.

⑧Where a person who receives payment of interest and similar income from bearer beneficiary certificates of specified stock Investment Trusts or specified real estate Investment Trusts has registered, as specified by Ministry of Finance Order, the person's name or title, address, and individual number or corporate number with the person handling payments prescribed in Article 336, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of that interest and similar income, as a person who is to receive payment of that interest and similar income, the preceding three Articles apply by deeming the interest and similar income from the bearer beneficiary certificates of specified stock Investment Trusts or specified real estate Investment Trusts so registered not to be distributions of proceeds from bearer beneficiary certificates of Investment Trusts.

⑨The provisions of Article 337 (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) apply mutatis mutandis to the case where a person who receives payment prescribed in paragraph (1) submits the paper-based notice prescribed in that paragraph, submits a paper-based notice under the provisions of paragraph (3), or submits the document prescribed in paragraph (4) (including as applied mutatis mutandis pursuant to paragraph (5)), and the provisions of the preceding Article apply mutatis mutandis to the case where a person who handles payment of interest and similar income from bearer public and corporate bonds, etc. (including a person deemed to be a person who handles payment pursuant to the provisions of paragraph (2)) has accepted those paper-based notices or documents. In this case, the phrase "the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article" in Article 337, paragraph (1) is deemed to be replaced with "the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds)", and the phrase "giving notice under the provisions of paragraphs (1) through (3) of that Article to the head of the business office of a savings institution, etc. to whom that notice is given" with "submitting the paper-based notice prescribed in Article 339, paragraph (1), a paper-based notice under the provisions of paragraph (3) of that Article, or the document prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article; the same applies hereinafter in this Article) to the person who handles payment to whom those paper-based notices or documents are submitted (including a person deemed to be a person who handles payment pursuant to the provisions of Article 339, paragraph (2); hereinafter referred to as the “head of the business office of a savings institution, etc.” in this Article and the following Article)"; the phrase "the notice under the items of paragraph (2) of the preceding Article" in paragraph (3) of that Article with "the submission of a paper-based notice under the provisions of Article 339, paragraph (3)", the phrase "paragraph (3), item (i) of that Article" with "paragraph (4), item (i) of that Article", and the phrase "gives the notice" with "submits the document"; the phrase "the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article" in paragraph (4) of that Article with "the interest and similar income prescribed in Article 339, paragraph (1)", the phrase "gives notice under the provisions of paragraphs (1) through (3) of the preceding Article" with "submits the paper-based notice prescribed in Article 339, paragraph (1), a paper-based notice under the provisions of paragraph (3) of that Article, or the document prescribed in paragraph (4) of that Article", and the phrase "for which that notice was given" with "stated in those paper-based notices or documents"; the phrase "the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article" in paragraph (5) of that Article with "the interest and similar income prescribed in Article 339, paragraph (1)", the phrase "gives notice under the provisions of paragraphs (1) through (3) of that Article" with "submits the paper-based notice prescribed in Article 339, paragraph (1), a paper-based notice under the provisions of paragraph (3) of that Article, or the document prescribed in paragraph (4) of that Article", and the phrase "given in that notice" with "stated in those paper-based notices or documents"; the phrase "notice under the provisions of Article 336, paragraphs (1) through (3) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.)" in paragraph (1) of the preceding Article with "the submission of the paper-based notice prescribed in Article 339, paragraph (1), the submission of a paper-based notice under the provisions of paragraph (3) of that Article, or the submission of the document prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article; the same applies hereinafter in this Article)", the phrase "paragraph (4) of the preceding Article" with "paragraph (4) of the preceding Article as applied mutatis mutandis pursuant to Article 339, paragraph (9)", the phrase "for which the notice was given" with "stated in those paper-based notices or documents", the phrase "person who has already notified the individual number" with "person specified by Ministry of Finance Order prescribed in Article 339, paragraph (1) (referred to as a “person who has already notified the individual number” in the following paragraph)", the phrase "an individual who gave notice under the provisions of Article 336, paragraph (3) (limited to an individual who, at the time of that notice" with "an individual who submitted the document prescribed in Article 339, paragraph (4) (limited to an individual who, at the time of submitting that document", the phrase "at the time of that notice" with "at the time of the submission of those paper-based notices or documents", the phrase "the person who gave the notice" with "the person who submitted those paper-based notices or documents", and the phrase "paragraph (5) of the preceding Article" with "paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to Article 339, paragraph (9)"; the phrase "interest and similar income or dividends and similar income" in paragraph (2) of that Article with "interest and similar income"; the phrase "public and corporate bonds related to notice under the provisions of Article 336, paragraphs (1) through (3) (hereinafter referred to as “notice” in this paragraph)" in paragraph (3) of that Article with "bearer public and corporate bonds, etc. entrusted for custody under Article 339, paragraph (3)", the phrase "public and corporate bonds related to the notice or beneficial interests in Loan Trusts, Investment Trusts, Specified Trusts That Issue Beneficiary Certificates, or specified-purpose trusts, a transfer relating to an entry or record in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares, or" with "bearer public and corporate bonds, etc. relating to the mediation of custody referred to in that paragraph,", the phrase "that transfer or that entrustment of custody" with "that entrustment of custody", and the phrase "the person who makes an entry or record in that transfer account book, or the person entrusted with that custody" with "the person entrusted with that custody"; the phrase "as well as the person who makes an entry or record in the transfer account book prescribed in that paragraph and the person entrusted with custody" in paragraph (4) of that Article with "and the person entrusted with the custody prescribed in that paragraph", the phrase "ledgers concerning the transfer of Securities, shareholder registers" with "shareholder registers", and the phrase "or documents stating the content of that notice" with "and the paper-based notices submitted under Article 339, paragraph (1) or (3) or the documents prescribed in paragraph (4) of that Article, or documents stating the content of that notice"; and the phrase "the acceptance of Deposits and Savings or Jointly Managed Trusts, the transfer of Securities, or the issuance of Securities" in paragraph (5) of that Article with "the acceptance of Deposits and Savings or Jointly Managed Trusts, or the issuance of Securities", and the phrase "or the transfer or entrustment of custody" with "or the entrustment of custody".

⑩The form of the paper-based notice in paragraph (1) is specified by Ministry of Finance Order.