Article 340Negotiable Deposits for Which a Paper-Based Notice on Transfer, etc. Is to Be Submitted
第三百四十条（譲渡等に関する告知書を提出すべき譲渡性預金）
The Deposits and Savings with no special agreement prohibiting transfer, as prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act, that are specified by Cabinet Order are to be negotiable deposits prescribed in Article 4, item (ii) (Distinction of Designated Accounts) of the Order for Enforcement of the Act on the Reserve Deposit Requirement System (Cabinet Order No. 135 of 1957), other than claims relating to an order security prescribed in Part III, Chapter I, Section 7, Subsection 1 (Order Securities) of the Civil Code, a registered security payable to the holder prescribed in Subsection 2 (Registered Securities Payable to the Holder) of that Section, other registered securities prescribed in Subsection 3 (Other Registered Securities) of that Section, and a bearer security prescribed in Subsection 4 (Bearer Securities) of that Section, and other than electronically recorded monetary claims prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act.
法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡禁止の特約のない預貯金で政令で定めるものは、準備預金制度に関する法律施行令（昭和三十二年政令第百三十五号）第四条第二号（指定勘定の区別）に規定する譲渡性預金であつて民法第三編第一章第七節第一款（指図証券）に規定する指図証券、同節第二款（記名式所持人払証券）に規定する記名式所持人払証券、同節第三款（その他の記名証券）に規定するその他の記名証券及び同節第四款（無記名証券）に規定する無記名証券に係る債権並びに電子記録債権法第二条第一項（定義）に規定する電子記録債権以外のものとする。
第三百四十一条（株式等の譲渡の対価に係る告知義務のない公共法人等の範囲）
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act prescribed in Article 224-3, paragraph (1) (Notice by Recipients of Consideration for Transferring Shares) of the Act and other persons specified by Cabinet Order are to be public corporations, etc.
法第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、公共法人等とする。
Article 341-2Provisions on Fractions of Less Than One Share or One Unit
第三百四十一条の二（一株又は一口に満たない端数に係る規定）
The provisions specified by Cabinet Order prescribed in Article 224-3, paragraph (1), item (iii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act that relate to the auction of shares, etc. prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) (Treatment of Fractions Less Than One) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) (Treatment of Fractional Shares) of that Article, and the provisions specified by Cabinet Order prescribed in that item that relate to a sale by a method other than an auction prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) of that Article.
法第二百二十四条の三第一項第三号（株式等の譲渡の対価の受領者の告知）に規定する株式等の競売に係る同号に規定する政令で定める規定は、投資信託及び投資法人に関する法律第八十八条第一項及び第百四十九条の十七第一項（一に満たない端数の処理）の規定並びに会社法第二百三十四条第六項（一に満たない端数の処理）において準用する同条第一項の規定とし、同号に規定する競売以外の方法による売却に係る同号に規定する政令で定める規定は、投資信託及び投資法人に関する法律第八十八条第一項及び第百四十九条の十七第一項の規定並びに会社法第二百三十四条第六項において準用する同条第二項の規定とする。
Article 342Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.
第三百四十二条（株式等の譲渡の対価の受領者の告知）
A person who receives payment in Japan of the consideration for the transfer of shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act (hereinafter referred to as "shares, etc." in the provisions up to Article 344 (Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.)) (meaning the consideration prescribed in Article 224-3, paragraph (1) of the Act; the same applies hereinafter in the provisions up to Article 344) (excluding a public corporation, etc.; the same applies hereinafter in this Article) must, by the time of receiving payment of the consideration for the transfer of those shares, etc., on each occasion, notify the payer prescribed in Article 224-3, paragraph (1) of the Act of the consideration for the transfer of those shares, etc. of the person's name or title, domicile (for a person who has no domicile in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-3, paragraph (1) of the Act; the same applies hereinafter in the provisions up to Article 344) and individual number or corporate number (for a person who has neither an individual number nor a corporate number or a person who falls under paragraph (4) (referred to as a "person who has already notified the individual number" in Article 344, paragraph (1)), the name or title and domicile; the same applies in the following paragraph).
国内において法第二百二十四条の三第二項（株式等の譲渡の対価の受領者の告知）に規定する株式等（以下第三百四十四条（株式等の譲渡の対価の支払者の確認等）までにおいて「株式等」という。）の譲渡の対価（法第二百二十四条の三第一項に規定する対価をいう。以下第三百四十四条までにおいて同じ。）につき支払を受ける者（公共法人等を除く。以下この条において同じ。）は、当該株式等の譲渡の対価につきその支払を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、法第二百二十四条の三第一項に規定する財務省令で定める場所。以下第三百四十四条までにおいて同じ。）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又は第四項の規定に該当する者（第三百四十四条第一項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その株式等の譲渡の対価の法第二百二十四条の三第一項に規定する支払者に告知しなければならない。
Where a person who receives payment of the consideration for the transfer of shares, etc. falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph with regard to the consideration for the transfer of the shares, etc. specified in the relevant item for which the person receives payment.
where the person who receives payment of the consideration for the transfer of shares, etc. has, in the case where the person acquired those shares, etc. by making a payment or acquired them by purchase, inheritance or any other method, at the time of acquiring them by making a payment or at the time of requesting a change or rewriting of the name of those shares, etc., notified the head of the business office (meaning a business office or office; the same applies hereinafter in this Article and Article 348 (Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust)) of the person prescribed in Article 224-3, paragraph (1), item (ii) of the Act that pays that consideration (referred to as a "financial instruments business operator or similar institution" in the following item, item (iii) and the following paragraph) or of the electronic payment instruments service provider prescribed in Article 224-3, paragraph (1), item (iv) of the Act (referred to as an "electronic payment instruments service provider" in the following item and the following paragraph) of the person's name or title, domicile and individual number or corporate number: the consideration for the transfer of those shares, etc.;
株式等の譲渡の対価の支払を受ける者が、当該株式等を払込みにより取得した場合又は当該株式等を購入若しくは相続その他の方法により取得した場合において、当該払込みにより取得をする際又は当該株式等の名義の変更若しくは書換えの請求をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする法第二百二十四条の三第一項第二号に掲げる者（次号、第三号及び次項において「金融商品取引業者等」という。）又は同条第一項第四号に掲げる電子決済手段等取引業者（次号及び次項において「電子決済手段等取引業者」という。）の営業所（営業所又は事務所をいう。以下この条及び第三百四十八条（信託受益権の譲渡の対価の受領者の告知）において同じ。）の長に告知しているとき 当該株式等の譲渡の対価
where the person who receives payment of the consideration for the transfer of shares, etc. has, at the time of concluding a contract relating to the custody of shares, etc. (where the person that pays that consideration is an electronic payment instruments service provider, the management of shares, etc.) at the business office of the financial instruments business operator or similar institution or electronic payment instruments service provider that pays that consideration, notified the head of the business office of that financial instruments business operator or similar institution or electronic payment instruments service provider of the person's name or title, domicile and individual number or corporate number: that consideration for the shares, etc. that had been placed in custody or managed under that contract until the time of the transfer;
where the person who receives payment of the consideration for the transfer of shares, etc. has, at the time of being granted the opening of an account relating to the transfer account book that a financial instruments business operator or similar institution keeps pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares at the business office of the financial instruments business operator or similar institution that pays that consideration, or to the transfer account book that a book-entry transfer institution, etc. (meaning a book-entry transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of that Act) other than that financial instruments business operator or similar institution keeps pursuant to the provisions of that Act through the business office of the financial instruments business operator or similar institution, notified the head of the business office of that financial instruments business operator or similar institution of the person's name or title, domicile and individual number or corporate number: that consideration for the shares, etc. that had been entered or recorded in that transfer account book relating to that account until the time of the transfer;
where the person who receives payment of the consideration for the transfer of shares, etc. transfers those shares, etc. by a margin transaction prescribed in Article 156-24, paragraph (1) (Licenses and License Applications) of the Financial Instruments and Exchange Act or a when-issued transaction (meaning a transaction specified by Ministry of Finance Order in which Securities are bought and sold before those Securities are issued) (hereinafter in this item referred to as "margin transactions, etc."), and has, at the time of that transfer, notified the head of the business office of the financial instruments business operator prescribed in Article 224-3, paragraph (1), item (ii) of the Act that pays that consideration of the person's name or title, domicile and individual number or corporate number: the consideration for the transfer of shares, etc. relating to margin transactions, etc. for which the person receives payment at that business office after giving that notice.
株式等の譲渡の対価の支払を受ける者が、金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）（以下この号において「信用取引等」という。）により当該株式等の譲渡を行う場合において、当該株式等の譲渡の際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする法第二百二十四条の三第一項第二号に掲げる金融商品取引業者の営業所の長に告知しているとき 当該告知をした後に当該営業所において支払を受ける信用取引等に係る株式等の譲渡の対価
In the case referred to in the preceding paragraph, where a person who receives payment of the consideration for the transfer of shares, etc. specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the time of first receiving payment of the consideration for the transfer of those shares, etc. on or after the day on which the person came to fall under that case, notify the head of the business office of the financial instruments business operator or similar institution or electronic payment instruments service provider that pays that consideration of the matters specified in the relevant item in accordance with the categories of cases listed in the items. The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).
where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (if the person is an individual, the person's name and domicile after the change);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
The persons specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act are to be persons who receive payment in the case where the payer prescribed in that paragraph of the consideration for the transfer of shares, etc. has, as provided by Ministry of Finance Order, books stating the name or title, domicile, individual number or corporate number and other matters of the person who receives payment of that consideration for the transfer of shares, etc. (limited to books created by having been presented with any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article, having been sent that person's electronic certificate for signature or similar record, or having received the specified notice, etc. relating to that person, or by having made the confirmation under the provisions of paragraph (4) of the following Article) (excluding a person whose name or title, domicile, or individual number or corporate number differs from that person's name or title, domicile, or individual number or corporate number stated in those books).
法第二百二十四条の三第一項に規定する政令で定める者は、株式等の譲渡の対価の同項に規定する支払者が、財務省令で定めるところにより、当該株式等の譲渡の対価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その他の事項を記載した帳簿（その者の次条第二項において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
The persons specified by Cabinet Order as equivalent to the persons listed in the items of Article 224-3, paragraph (1) of the Act that are prescribed in that paragraph are to be persons who fall under persons who receive the payment prescribed in Article 228, paragraph (2) (Report on Consideration for the Transfer of Shares, etc. Received by the Person of Record) of the Act of the consideration for the transfer of shares, etc. prescribed in that paragraph.
法第二百二十四条の三第一項に規定する同項各号に掲げる者に準ずる者として政令で定めるものは、法第二百二十八条第二項（名義人受領の株式等の譲渡の対価の調書）に規定する株式等の譲渡の対価の同項に規定する支払を受ける者に該当する者とする。
第三百四十三条（株式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 the consideration for the transfer of shares, etc. must, when giving notice pursuant to the provisions of the preceding Article, present to the payer prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act of that consideration to whom the notice is given (referred to as the "payer" in paragraphs (4) and (5) and the following Article) the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit an electronic certificate for signature or similar record.
株式等の譲渡の対価につき支払を受ける者は、前条の規定による告知をする際、当該告知をする当該対価の法第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）に規定する支払者（第四項及び第五項並びに次条において「支払者」という。）に、次項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類を提示し、又は署名用電子証明書等を送信しなければならない。
The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order prescribed in Article 224-3, paragraph (1) 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三第一項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 the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article and gives the notice under the provisions of that paragraph, the individual may, in lieu of presenting documents or transmitting an electronic certificate for signature or similar record under the provisions of paragraph (1), 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 any other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article). In this case, the individual is deemed to have presented the documents or transmitted the electronic certificate for signature or similar record under the provisions of paragraph (1).
In the case where, when a corporation that receives payment of the consideration for the transfer of shares, etc. and that falls under a Corporation Number Holder gives the payer of that consideration the notice under the provisions of the preceding Article, the payer of that consideration has confirmed that the name, domicile and corporate number notified are the same as the name, domicile 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 the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration.
In the case where a person who receives payment of the consideration for the transfer of shares, etc. gives the payer of that consideration the notice under the provisions of the preceding Article, if the payer of that consideration has, as provided by Ministry of Finance Order, books stating the name or title, domicile 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 domicile; the same applies hereinafter in this paragraph) and other matters (limited to books created by having received from that person the submission 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) has been attached, or one in respect of which, at the time of its submission, the transmission of that person's electronic certificate for signature or similar record or the confirmation under the provisions of the preceding paragraph has been received) (including the provision of the matters to be stated in that written application, in lieu of its submission, by a method using an electronic data processing system or other method using information and communications technology)), the person receiving payment is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration or transmit an electronic certificate for signature or similar record to the payer. However, this does not apply where the name or title, domicile and individual number or corporate number given in that notice differ from the name or title, domicile and individual number or corporate number of that person stated in those books.
株式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（当該申請書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該申請書に記載すべき事項の提供を含む。）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。
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)
public corporation, etc.machine translation
「公共法人等」
The State and the bodies this paragraph lists, as Article 224, paragraph (1) of the Income Tax Act refers to them: corporations listed in Appended Table 1 of the Corporation Tax Act, corporations set up by a special law that reserves their name to them, foreign governments, foreign local governments, and the international organisations Article 23 covers.
Short name set inArticle 335, paragraph (2)· applies only in this part
specified notice, etc.machine translation
「特定通知等」
The notice of an individual number by the Deposit Insurance Corporation (預金保険機構) under Article 5, paragraph (3) of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Act No. 39 of 2021), or another notice or provision of information that an Order of the Ministry of Finance (財務省令) sets.
Defined inArticle 336, paragraph (4)· applies only in this part
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
shares, etc.machine translation
「株式等」
In Articles 342 to 344, shares and other such securities as defined in Article 224-3, paragraph (2) of the Income Tax Act: shares, equity interests in corporations, preferred equity, beneficial interests in investment trusts and specified trusts that issue beneficiary certificates, bond-like beneficial interests and public and corporate bonds, including those of foreign corporations.
Short name set inArticle 342, paragraph (1)· applies only in this provision and in Articles 342 to 344
person who has already notified the individual numbermachine translation
「番号既告知者」
A recipient of the consideration for a transfer of shares, etc. whose name, address and individual or corporate number the payer already keeps in a ledger, made as an Order of the Ministry of Finance (財務省令) sets after checking an identity document, an electronic signature certificate or a specified notice (paragraph (4)), and who therefore gives only name and address.
Short name set inArticle 342, paragraph (1)· applies only in this provision and in Article 344, paragraph (1)
consideration for the transfermachine translation
「譲渡の対価」
The consideration for a transfer of shares or similar securities (株式等) as Article 224-3, paragraph (1) of the Income Tax Act describes it.
Defined inArticle 342, paragraph (1)· applies only in this provision and in Articles 342 to 344
business officemachine translation
「営業所」
In Articles 342 and 348, a business office or other office of a financial instruments business operator or similar institution, or of an electronic payment instruments service provider, whose head receives a person's notice of their name, address and individual or corporate number.
Defined inArticle 342, paragraph (2), item (i)· applies only in this article and in Article 348
financial instruments business operator or similar institutionmachine translation
「金融商品取引業者等」
A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act, or a registered financial institution as defined in Article 2, paragraph (11) of that Act, entrusted with selling shares or similar (株式等), as Article 224-3, paragraph (1), item (ii) of the Income Tax Act lists.
Short name set inArticle 342, paragraph (2), item (i)· applies only in this provision and in Article 342, paragraph (2), items (ii) and (iii); and Article 342, paragraph (3)
electronic payment instruments service providermachine translation
「電子決済手段等取引業者」
A business entrusted with transfers of specified trust beneficial interests (特定信託受益権) that pays a seller the price for them, as Article 224-3, paragraph (1), item (iv) of the Income Tax Act lists: an electronic payment instruments service provider under the law on payment services (資金決済に関する法律), including one treated as such.
Short name set inArticle 342, paragraph (2), item (i)· applies only in this provision and in Article 342, paragraph (2), item (ii); and Article 342, paragraph (3)
margin transactions, etc.machine translation
「信用取引等」
A margin transaction as defined in Article 156-24, paragraph (1) of the Financial Instruments and Exchange Act, or a when-issued transaction — a trade in securities before they are issued, of a kind a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 342, paragraph (2), item (iv)· applies only in this item
payermachine translation
「支払者」
In Article 343, paragraphs (4) and (5) and Article 344, the payer, as referred to in Article 224-3, paragraph (1) of the Income Tax Act, of the price for shares or other such securities (株式等) someone sells, such as the buyer or the securities firm handling the sale, to whom the seller must give their name, address and individual or corporate number.
Short name set inArticle 343, paragraph (1)· applies only in this provision and in Article 343, paragraphs (4) and (5); and Article 344
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 343, paragraph (3)· applies only in this provision and in Article 344, paragraph (1)