Regulation for Enforcement of the Income Tax Act

The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in Article 266-3, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article).

The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in Article 266-3, paragraph (2) of the Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article).

The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (3) (Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act are the following matters:

the name and domicile of the person who submits the written notification under Article 137-3, paragraph (3) of the Act;

the date of the gift or the commencement of the succession pertaining to the application of Article 137-3, paragraph (1) or (2) of the Act (for a person listed in paragraph (3), item (ii) of that Article, that date and the date on which the cause for division of the estate or similar event prescribed in Article 151-5, paragraph (1) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Act arose in relation to that succession);

the name and domicile or residence of the donee pertaining to the gift, or the name of the decedent or testator pertaining to the succession or bequest and his/her domicile or residence at the time of death;

the scheduled date on which the Nonresident who received the gift or succession will make the return to Japan prescribed in paragraph (3), item (iii) of the preceding Article (or, if there is no plan to make that return, a statement to that effect);

any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (4) of the Act are the matters listed in Article 47, paragraph (3), item (xiii), (a) to (d) (Matters to Be Stated in Final Return Showing Income) and any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 266-3, paragraph (11) of the Order are the matters listed in Article 47, paragraph (3), item (xiii), (a) to (d) that pertain to the submission of the amended return under Article 266-3, paragraph (11) of the Order, and the type of the cause for division of the estate or similar event prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Act that arose with respect to the applicable decedent, etc. prescribed in Article 266-3, paragraph (11) of the Order and the date on which that cause for division of the estate or similar event arose.

The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (7) of the Act are the following matters:

the name and domicile of the person who submits the notification of continued application prescribed in Article 137-3, paragraph (7) of the Act;

the date of the gift or the commencement of the succession pertaining to the application of Article 137-3, paragraph (1) or (2) of the Act;

the quantity, by type and by name or issue, of the applicable assets received by gift prescribed in Article 137-3, paragraph (1) of the Act or the applicable assets received by succession, etc. prescribed in paragraph (2) of that Article, that have continued to be held until December 31 of that year, and the amount equivalent to the value at the time of the gift, etc. prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act, or the amount equivalent to the amount of profit or the amount of loss prescribed in paragraph (2) or (3) of that Article;

any other matters for reference.

The requirements specified by Ministry of Finance Order prescribed in Article 50, item (ii) (Types of Security) of the Act on General Rules for National Taxes, as applied with replacement of terms pursuant to Article 137-3, paragraph (13), item (ii) of the Act, are the requirements prescribed in paragraph (9) of the preceding Article.