Regulation for Enforcement of the Income Tax Act

The public and corporate bonds or similar interests specified by Ministry of Finance Order as prescribed in Article 51-3, paragraph (1), item (iv) (Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests) of the Order are specified corporate bonds under Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act, Norinchukin Bank bonds under Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act, or Shoko Chukin Bank bonds under Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act.

The matters specified by Ministry of Finance Order as prescribed in Article 51-3, paragraph (2) of the Order are the following matters:

the name or title, and the domicile, residence or location, of the person who has been entered or recorded in the transfer account book of a financial institution (meaning the transfer account book of a financial institution prescribed in Article 51, item (i) (Portion of the Distribution of Proceeds on Beneficial Interests in Loan Trusts for the Period during Which a Public Corporation, etc. Continued to Hold Them) of the Order; the same applies hereinafter in this Article and in paragraph (1), item (iv) of the following Article), or who has entrusted Securities for custody;

the type or name and the face value of the public and corporate bonds or similar interests prescribed in Article 51-3, paragraph (1) of the Order that have been entered or recorded in the transfer account book of a financial institution, entrusted for custody, or the subject of transfer brokerage;

with respect to the public and corporate bonds or similar interests prescribed in the preceding item, the date on which an increase was entered or recorded in the transfer account book of a financial institution and the date on which the decrease was entered or recorded in the transfer account book of a financial institution, or the date on which they were entrusted for custody and the date on which the custody entrustment was cancelled;

in the case of a business office of an Investment Trust management company prescribed in Article 51-3, paragraph (1), item (iii) of the Order, the name and location of the business office, etc. of the financial institution prescribed in item (i) of that paragraph that conducted the transfer brokerage referred to in item (iii) of that paragraph;

the payment date of the interest and similar income on the public and corporate bonds or similar interests prescribed in item (ii) (meaning the interest and similar income prescribed in Article 11, paragraph (3) of the Act (Nontaxability of Public Corporations and Public Interest Trusts, etc.); the same applies in paragraph (1), item (iii) of the following Article) to which Article 11, paragraph (1) or (2) of the Act applies, and the amount to which it applies; and

any other matters for reference.

The head of the business office, etc. of the financial institution, etc. referred to in Article 51-3, paragraph (2) of the Order must retain the books that the head has prepared for five years from the year following the year that includes the day on which the books were closed.

The matters specified by Ministry of Finance Order to be stated in the statement prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Public Interest Trusts, etc.) of the Act are the following matters:

the name or title, the domicile or residence or the location of the head office or principal office, and the individual number or corporate number of the person who submits the statement;

the type and name of the public and corporate bonds, or of the beneficial interests set out in the items of Article 51-2 (Scope of Public and Corporate Bonds or Similar Interests) of the Order, to which the person intends to apply Article 11, paragraph (1) or (2) of the Act;

the payment due dates of the interest and similar income on the public and corporate bonds or similar interests prescribed in paragraph (3) of that Article (hereinafter in this paragraph referred to as "public and corporate bonds or similar interests") to which the person intends to apply Article 11, paragraph (1) or (2) of the Act, and the amount of the interest and similar income on those public and corporate bonds or similar interests;

the date on which, with respect to the Securities pertaining to the public and corporate bonds or similar interests prescribed in the preceding item, an increase was entered or recorded in the transfer account book of a financial institution, or the Securities were entrusted for custody, pursuant to Article 51-3, paragraph (1) (Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests) of the Order, and the name of the business office, etc. of the financial institution prescribed in item (i) of that paragraph, or of the business office, etc. prescribed in paragraph (2) of that Article of the financial instruments business operator, etc. prescribed in paragraph (1), item (ii) of that Article, at which the entry or record was made or the custody was accepted (where an increase is entered or recorded in the transfer account book of a financial institution for the Securities pertaining to the public and corporate bonds or similar interests through a business office of an Investment Trust management company prescribed in paragraph (1), item (iii) of that Article, a statement to that effect and the name of the person who enters or records the increase in the transfer account book of a financial institution for the Securities pertaining to those public and corporate bonds or similar interests);

the name of the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies in the following paragraph) through which the statement is to be submitted when it is submitted; and

any other matters for reference.

A payer that has received the statement prescribed in the preceding paragraph (excluding a person that has no corporate number; the same applies hereinafter in this paragraph) is to add the corporate number of that payer to the statement (including the electronic or magnetic record prescribed in Article 10, paragraph (2) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) recording the matters to be stated in the statement that were provided by the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act).

The matters specified by Ministry of Finance Order as prescribed in Article 51-5, paragraph (2) (Requirements for a Federation of Agricultural Cooperatives Falling Under a Public Corporation, etc.) of the Order are the following matters:

the name and the location of the principal office of the federation of agricultural cooperatives that submits the written application under Article 51-5, paragraph (2) of the Order (hereinafter referred to as the "applicant corporation" in this Article);

the name and location of the hospitals or clinics established by the applicant corporation;

if the applicant corporation conducts the business set out in Article 10, paragraph (1), item (xii) (Facilities for the Welfare of the Elderly) of the Agricultural Co-operatives Act (Act No. 132 of 1947), the name and location of the facilities for the welfare of the elderly that it has established;

the name and domicile or residence of the directors of the applicant corporation;

an outline of the business conducted by the applicant corporation; and

any other matters for reference.

The documents specified by Ministry of Finance Order as prescribed in Article 51-5, paragraph (2) of the Order are a copy of the articles of incorporation (including, if the articles of incorporation have been changed within one year before the date on which the written application prescribed in that paragraph is submitted, a copy of the documents pertaining to the approval of the administrative agency prescribed in Article 44, paragraph (2) (Amendment of Articles of Incorporation) of the Agricultural Co-operatives Act concerning that change or a copy of the documents notified to the administrative agency pursuant to the provisions of paragraph (4) of that Article), and the profit and loss statement, balance sheet, statement of Appropriation of surplus or disposition of loss, and business report for the business year immediately preceding the business year that includes that date.