Regulation for Enforcement of the Income Tax Act

The methods specified by Ministry of Finance Order prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act are the following methods:

of the methods using an electronic data processing system, the following:

a method of transmitting the information on the matters to be provided (referred to as "information to be provided" in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii)) through a telecommunications line connecting a computer used by the sender, etc. (meaning a sender, or a person who, under a contract with the sender, keeps a file in a computer under the person's own management and makes it available for use by the recipient or the sender; the same applies in (b)) and a computer used by the recipient or similar person (meaning a recipient, or a person who, under a contract with the recipient, keeps a recipient file (meaning a file made available exclusively for use by that recipient; the same applies hereinafter in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii) (Consent to Provision by Electronic or Magnetic Means in Relation to Withholding Receipts)) in a computer under the person's own management; the same applies in (a)), and recording it in a recipient file kept in the computer used by the recipient or similar person;

a method of making the information to be provided that is recorded in a recipient file kept in a computer used by the sender, etc. available through a telecommunications line for viewing by the person to whom it is to be provided;

a method of delivering a recipient file, prepared with an optical disk, magnetic disk or other object on which specified matters can be reliably recorded by a method equivalent to these, in which the information to be provided has been recorded.

The methods set forth in the items of the preceding paragraph must conform to the following standards:

Measures are taken to enable the person receiving the provision to display, on the screen of a computer, and to output in written form the information to be provided that is recorded in the recipient file.

In the case of the method set forth in item (i) of the preceding paragraph (excluding the method of recording the information to be provided in a recipient file kept on a computer used by the recipient), the person receiving the provision is notified that the information to be provided will be, or has been, recorded in the recipient file; provided, however, that this does not apply where it has been confirmed that the person receiving the provision has viewed that information to be provided.

A person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Notices of Payment, etc.) must, pursuant to that paragraph, in advance, show the following matters to the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, and obtain the consent in writing or by electronic or magnetic means prescribed in that paragraph.

among the methods set forth in the items of paragraph (1) of the preceding Article, the one used by the person making that payment;

the method of recording the information to be provided in the recipient file.

Where a person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, and gives notice that, if no reply stating that the person does not give the consent has been received by the deadline set by the person making the payment, the consent will be deemed to have been given, and no such reply has been received from the person receiving the payment by that deadline, the consent is deemed to have been obtained.