Supplementary Provisions, Article 24Transitional Measures Concerning Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.
第二十四条（信託受益権の譲渡の対価の受領者の告知等に関する経過措置）
The provisions of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Order before the Effective Date.
新令第三百四十八条第三項（信託受益権の譲渡の対価の受領者の告知）の規定は、施行日以後に同項の規定による告知をする場合について適用し、施行日前に旧令第三百四十八条第三項（信託受益権の譲渡の対価の受領者の告知）の規定による告知をした場合については、なお従前の例による。
The provisions of Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of Article 348, paragraph (3) of the New Order on or after the Effective Date.
新令第三百四十九条第三項（信託受益権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）の規定は、施行日以後に新令第三百四十八条第三項の規定による告知をする場合について適用する。
The provisions of Article 350, paragraph (1) (Confirmation, etc. by the Payer of Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of Article 348, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 348, paragraph (3) of the Former Order before the Effective Date.
新令第三百五十条第一項（信託受益権の譲渡の対価の支払者の確認等）の規定は、施行日以後に新令第三百四十八条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百四十八条第三項の規定による告知をした場合については、なお従前の例による。
With regard to the application of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) and Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 348, paragraph (2) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the 2014 Former Order, and who receives on or after that date payment of the consideration for transferring a beneficial interest in a trust specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (17) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order, of the consideration for transferring a beneficial interest in a trust specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 348, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 349, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 24, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article".
平成二十八年一月一日前に平成二十六年旧令第三百四十八条第二項各号（信託受益権の譲渡の対価の受領者の告知）の告知をした者で同日以後に当該各号に定める信託受益権の譲渡の対価の支払を受けるもの（番号利用法整備令第十六条第十七項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をしていない者に限る。以下この項において「番号未告知者」という。）が、施行日から番号利用法整備令第十六条第十七項に規定する経過日以後最初の当該各号に掲げる場合の区分に応じ当該各号に定める信託受益権の譲渡の対価の同項に規定する支払日までの間に、最初に当該番号未告知者の氏名又は住所の変更をした場合における所得税法施行令第三百四十八条第三項（信託受益権の譲渡の対価の受領者の告知）及び第三百四十九条第三項（信託受益権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）の規定の適用については、同令第三百四十八条第三項第一号中「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）」とあるのは「個人番号又は法人番号」と、同令第三百四十九条第三項中「個人が、同条第三項第一号」とあるのは「個人（所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号）附則第二十四条第四項（信託受益権の譲渡の対価の受領者の告知等に関する経過措置）に規定する番号未告知者を除く。）が、前条第三項第一号」とする。
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)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 131 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 131 of 2018, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 131 of 2018 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Number Use Arrangement Ordermachine translation
「番号利用法整備令」
Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
Short name set inSupplementary Provisions, Article 4, paragraph (2)
addressmachine translation
「住所」
In the supplementary provisions (附則) of Cabinet Order No. 131 of 2018, a person's address as Article 336, paragraph (1) of the Order for Enforcement of the Income Tax Act uses the word: for someone with no address in Japan, the place a Ministry of Finance Order (財務省令) sets instead.
Defined inSupplementary Provisions, Article 21, paragraph (4)
2014 Former Ordermachine translation
「平成二十六年旧令」
In the supplementary provisions (附則) of Cabinet Order No. 131 of 2018, short name for the Order for Enforcement of the Income Tax Act as it stood before Article 15 of Cabinet Order No. 179 of 2014 — the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the start of the individual number (個人番号) system — amended it.
Short name set inSupplementary Provisions, Article 21, paragraph (4)
person who has not notified the individual numbermachine translation
「番号未告知者」
A person who, before 1 January 2016, gave a notice under the Order for Enforcement of the Income Tax Act as it stood before the Number Use Arrangement Order (Cabinet Order No. 179 of 2014) amended it, for interest, dividends, transfer proceeds or futures settlements received or made on or after that date, and who has not given the notice of their individual number that Article 16 of that Cabinet Order calls for.
Short name set inSupplementary Provisions, Article 24, paragraph (4)· applies only in this paragraph