Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 134, paragraph (1) (Procedures for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:

the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 134, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the reason for seeking a change of the conditions of deferment pursuant to Article 134, paragraph (1) of the Act;

the amount of income tax and the period for which permission for deferment was received pursuant to Article 132, paragraph (1) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act (where payment is to be made in two or more installments, the period of deferment and the amount for each installment of tax);

any other matters for reference.

The documents specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Order are the documents specified in each of the following items for the category of unlisted shares or similar interests prescribed in Article 137-2, paragraph (11), item (ii) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act (hereinafter referred to as "unlisted shares or similar interests" in this paragraph) set out in that item.

unlisted shares or similar interests other than those set out in the following item: the following documents:

a document stating that an individual intending to be subject to the application of Article 137-2, paragraph (1) of the Act has consented to the creation of a pledge over shares that are unlisted shares or similar interests (limited to one signed by that individual in his or her own hand, and, where the document set out in (b)(1) is submitted, limited to one on which the individual's own seal is affixed);

any of the following documents:

a certificate of seal impression for the seal of the individual referred to in (a);

a document certified by a consular officer (including a head of an embassy or legation performing the duties of a consular officer, or a person acting for that head in those affairs; the same applies in (b)(2) of the following item) with respect to the individual's own signature referred to in (a);

the document prescribed in Article 149, paragraph (1) (Delivery of Documents Showing the Information Entered in the Shareholder Register) of the Companies Act (Act No. 86 of 2005) that was delivered by the stock company relating to those unlisted shares or similar interests (limited to one signed in his or her own hand, and bearing the seal, of the person having authority to represent that stock company), and a certificate of seal impression for the seal of the person having authority to represent that stock company.

unlisted shares or similar interests relating to a general partnership company, limited partnership company or limited liability company: the following documents:

a document stating that an individual intending to be subject to the application of Article 137-2, paragraph (1) of the Act has consented to the creation of a pledge over the membership interest of a member of that general partnership company, limited partnership company or limited liability company that constitutes the unlisted shares or similar interests (limited to one signed by that individual in his or her own hand, and, where the document set out in (b)(1) is submitted, limited to one on which the individual's own seal is affixed);

any of the following documents:

a certificate of seal impression for the seal of the individual referred to in (a);

a document certified by a consular officer with respect to the individual's own signature referred to in (a);

a document certifying that the general partnership company, limited partnership company or limited liability company has consented to the creation of the pledge referred to in (a), being any of the following:

a notarized deed stating that consent to that creation of a pledge has been given;

a private instrument stating that consent to that creation of a pledge has been given, on which a dated seal has been affixed at a registry office or a notary public's office (limited to one bearing the seal of that general partnership company, limited partnership company or limited liability company), and a certificate of seal impression for the seal of that general partnership company, limited partnership company or limited liability company;

a document stating that consent to that creation of a pledge has been given (limited to one bearing the seal of that general partnership company, limited partnership company or limited liability company) for which certification of contents has been received pursuant to Article 48, paragraph (1) (Certification of Contents) of the Postal Act (Act No. 165 of 1947), and a certificate of seal impression for the seal of that general partnership company, limited partnership company or limited liability company.

The documents specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (2) of the Order are the documents set out in item (i), (a) and (c) of the preceding paragraph or in item (ii), (a) and (c) of that paragraph.

The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (2) of the Act are the following:

the name and domicile (or, if the person has no domicile in Japan, residence; the same applies hereinafter in this Subsection) of the person who submits the written notification referred to in Article 137-2, paragraph (2) of the Act;

the date of the departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act (hereinafter referred to as "departure from Japan" in this Article);

the scheduled date of return to Japan prescribed in Article 60-2, paragraph (6), item (i) of the Act (if there is no plan to return to Japan, a statement to that effect);

any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (3) of the Act are the matters set out in Article 47, paragraph (3), item (xii), (a) and (b) (Matters to Be Stated in a Final Return Showing Income) and any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (6) of the Act are the following:

the name and domicile of the person who submits the notification of continued application prescribed in Article 137-2, paragraph (6) of the Act;

the date of the departure from Japan and the domicile in Japan at the time of that departure from Japan;

among the applicable assets prescribed in Article 137-2, paragraph (1) of the Act, the quantity, by type and by name or brand, of those continuously held until December 31 of the year (where the person dies partway through the year, until the time of death; the same applies in paragraph (6), item (iii) of the following Article), and the amounts set out in the items of Article 60-2, paragraph (1), the items of paragraph (2) or the items of paragraph (3) of the Act;

any other matters for reference.

The facts specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (8) of the Order are that the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes (Act No. 66 of 1962) has received a decision to commence bankruptcy proceedings or an order commencing guardianship.

The other requirements specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (11), item (ii) of the Act are the following requirements:

that the shares are not listed on an institution that is similar to a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act and that is located in a foreign state.

that the shares are not registered in the over-the-counter traded Securities register prescribed in Article 67-11, paragraph (1) (Registration in the Over-the-Counter Traded Securities Register) of the Financial Instruments and Exchange Act (referred to as the "register of over-the-counter traded Securities" in the following item).

that the shares are not registered in a register that is similar to the register of over-the-counter traded Securities and that is kept in a foreign state.

that the stock company relating to the shares is a stock company other than a company issuing share certificates as prescribed in Article 117, paragraph (7) (Determination of the Price of Shares) of the Companies Act.

that the shares satisfy the requirements prescribed in paragraph (9).

The provisions of items (i), (iii) and (v) of the preceding paragraph apply mutatis mutandis to the requirements specified by Ministry of Finance Order for a membership interest in a general partnership company, limited partnership company or limited liability company prescribed in Article 137-2, paragraph (11), item (ii) of the Act.

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 137-2, paragraph (11), item (ii) of the Act, are that no creation of a pledge has been made on the Securities or the membership interests, that no seizure has been made, that no other creation of security on, or restriction on disposition of, the Securities or the membership interests (meaning a restriction on disposition under the provisions of the Civil Enforcement Act (Act No. 4 of 1979) or other laws and regulations) has been made, and that the restriction on transfer has been lifted.