Regulation for Enforcement of the Income Tax Act

The documents specified by Ministry of Finance Order prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 337, paragraph (3) of the Order.

The persons specified by Ministry of Finance Order prescribed in Article 337, paragraph (5) of the Order are the following persons:

an individual who has a domicile in Japan and who has undergone the confirmation, by the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (limited to the case where that head of the business office of a savings institution, etc. is the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order), under Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons) of the Act on Special Measures Concerning Taxation) (limited to a person who, at that business office of a financial institution or other such place, has deposited or placed in trust the Deposits and Savings, etc. set forth in Article 10, paragraph (1) of the Act to which that paragraph applies, or has purchased the public bonds set forth in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph applies);

a Resident (excluding a person set forth in the preceding item) or a Domestic Corporation that has concluded a contract pertaining to a checking account at the business office of a financial institution or other such place (meaning, in the case where the head of the business office of a financial institution or other such place prescribed in the preceding item is the head of the business office of a savings institution, etc. prescribed in that item, that business office of a financial institution or other such place; the same applies hereinafter in this paragraph) (limited to a person who has submitted to that business office of a financial institution or other such place, in direct connection with that contract, a copy of the person's certificate of residence, a certificate of seal impression or a certificate of registered information of a corporation, or a certificate of registered information pertaining to the registration of the establishment of a mortgage on real estate that the person holds; the same applies in the following item);

a Resident or Domestic Corporation other than an individual set forth in the preceding two items or a corporation set forth in the preceding item, that has concluded, at the business office of a financial institution or other such place, a contract pertaining to a loan or a contract pertaining to a payment guarantee for the person's obligations;

a Nonresident or Foreign Corporation that has concluded, at the business office of a financial institution or other such place, a contract of mandate pertaining to the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order (limited to a person who has placed the power of attorney or contract document pertaining to that contract of mandate in custody with that business office of a financial institution or other such place);

a corporation listed in Appended Table 2 (Table of Corporations in the Public Interest, etc.) of the Corporation Tax Act (excluding the corporations set forth in the preceding three items).

The head of the business office of a savings institution, etc. (meaning the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order; the same applies hereinafter in this Article and the following Article) must, when having received the written application prescribed in Article 337, paragraph (5) of the Order, prepare a book pursuant to that paragraph and enter in that book the following matters:

the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);

the date on which that written application was submitted, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under paragraph (5) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 337, paragraph (4) of the Order was conducted;

any other matters for reference.

A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the head of the business office of a savings institution, etc. to whom that written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).

in the case 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 (where the person is an individual, the name and domicile after the change);

in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;

in the case 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.

The head of the business office of a savings institution, etc. who has prepared the books prescribed in paragraph (3) pursuant to the provisions of that paragraph, when accepting the written notification under the preceding paragraph, must correct the matters listed in the items of paragraph (3) in those books to the matters stated in that written notification.

The head of the business office of a savings institution, etc. must retain the written application prescribed in paragraph (3) that the head has accepted (including the documents prescribed in Article 337, paragraph (5) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (4) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.

When the head of the business office of a savings institution, etc. has made the confirmation under Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) or Article 337, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order, the head must, pursuant to Article 338, paragraph (4) of the Order, make clear that the confirmation under Article 338, paragraph (1) or Article 337, paragraph (4) of the Order has been made, by stating in the books prescribed in Article 338, paragraph (4) of the Order the name of the documents specified in the items of Article 337, paragraph (2) of the Order or of the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article that were presented at the time of notice under Article 336, paragraphs (1) through (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order, the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice (where the person who gave that notice is a corporation that has undergone confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.), that fact and the name of the document specified in Article 337, paragraph (2), item (ii) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 337, paragraph (4) of the Order has been made.

A person who handles the registration prescribed in Article 338, paragraph (3) of the Order, a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph must, when receiving notice under paragraph (2) or (3) of that Article, make clear the fact of having received the notice by stating, in the books relating to that registration, transfer or custody (including books similar thereto), the name or title, domicile (including the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile) for which the notice was received, together with that fact.

The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in the preceding paragraph, a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph, must retain the books prescribed in Article 338, paragraph (4) of the Order (including the books prescribed in Article 337, paragraph (5) of the Order) or the books relating to the registration, transfer or custody prescribed in the preceding paragraph for five years from the year following the year that includes the day on which those books are closed.

A person who handles the registration prescribed in paragraph (2), a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph must retain a document stating the contents of the notice received under Article 338, paragraph (2) or (3) of the Order for five years from the year following the year that includes the day on which the notice was received.

In the case of paragraph (1) or (3), where the head of the business office of a savings institution, etc. is the head of the business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act; the same applies hereinafter in this paragraph), the postal savings bank may retain the books prescribed in Article 338, paragraph (4) of the Order at a place other than the location of that business office.