Regulation for Enforcement of the Income Tax Act

The documents specified by Ministry of Finance Order as 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 as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents listed in item (i) of that paragraph), the documents bearing the name or domicile before the change of the individual who submits the documents prescribed in Article 339, paragraph (4) of the Order.

The persons specified by Ministry of Finance Order as prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order are the persons listed in the items of Article 81-7, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income). In this case, the phrase "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." in item (i) of that paragraph is deemed to be replaced with "the payment handler prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article, and limited to the case where that payment handler"; the phrase "the head of the business office of a savings institution, etc." in item (ii) of that paragraph is deemed to be replaced with "the payment handler"; and the phrase "the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" in item (iv) of that paragraph is deemed to be replaced with "the interest and similar income prescribed in Article 339, paragraph (1) of the Order".

The payment handler prescribed in Article 339, paragraph (1) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article; hereinafter referred to as the "head of the business office of a savings institution, etc." in this Article and the following Article) must, when having received the written application prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, prepare a book pursuant to Article 337, paragraph (5) of the Order 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 (for a person who has neither an individual number nor a corporate number, the name or title and domicile; the same applies in paragraph (6)) of the person who submitted that written application;

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 as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as read pursuant to the provisions 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 as applied mutatis mutandis pursuant to Article 339, paragraph (9) 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 any of the cases listed in the following items, without delay submit to the head of the business office of a savings institution, etc. to whom the written application was submitted a written notification stating the matters specified in the relevant item in accordance with the categories of cases listed in the items (including, where the person comes to fall under the case listed in item (i), the name or title and domicile before the change, and including, where the person comes to fall under the case listed in item (ii), the name or title, domicile and individual number before the change) (limited to one to which is attached a copy of any of the documents specified in the items of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order (where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 337, paragraph (3) of the Order as so applied mutatis mutandis) (limited to one bearing the matters specified in the item in accordance with the categories of cases listed in the following items), or in connection with the submission of which the person has transmitted the person's electronic certificate for signature or similar record or has undergone the confirmation under Article 337, paragraph (4) of the Order as so applied mutatis mutandis). The same applies where, after submitting that written notification, the person again comes to fall under the case listed in item (i) or (ii).

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 (if the person is an individual, the person's name and domicile after the change);

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

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 book 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 that book to the matters stated in that written notification.

The district director with jurisdiction over the location of the business office of a savings institution, etc. (meaning, where the head of the business office of a savings institution, etc. is the head of a business office, office or other similar place, that business office, office or other similar place) may, when the district director finds that the name or title, domicile, or individual number or corporate number of a person who has submitted the written application prescribed in paragraph (3) differs from those matters stated in the book prescribed in that paragraph, give the head of the business office of a savings institution, etc. necessary instructions concerning the application of Article 337, paragraph (4) and paragraph (5), main clause of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order with respect to the person found to differ.

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 as applied mutatis mutandis pursuant to Article 339, paragraph (9) 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.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order or under Article 337, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, the head must, pursuant to Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, make clear that the confirmation under Article 338, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) 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 as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or of the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article, the fact that an electronic certificate for signature or similar record was transmitted (where the person who submitted the paper-based notice prescribed in Article 339, paragraph (1) of the Order, submitted a paper-based notice pursuant to paragraph (3) of that Article, or submitted the documents prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) is a corporation that has undergone the 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.) as read pursuant to the provisions of Article 81-10 (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc. for Bearer Public and Corporate Bonds), that fact and the name of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order that was presented at the time of the submission of those paper-based notices or documents), or the fact that the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order has been made.

A person who handles the registration prescribed in Article 338, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, 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 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 or a person entrusted with the custody prescribed in that paragraph, must retain the books prescribed in Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or the books relating to the registration 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. In this case, the provisions of Article 81-8, paragraph (5) (Retention of Books and Documents by the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis where the head of the business office of a savings institution, etc. is the head of the business office of a postal savings bank prescribed in that paragraph.

The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in paragraph (2) or a person entrusted with the custody prescribed in that paragraph, must retain the paper-based notices or documents prescribed in Article 339, paragraph (1), (3) or (4) of the Order and the electronic certificates for signature or similar records that they have accepted, or the documents stating the contents of the notices under Article 338, paragraph (2) or (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order and the electronic certificates for signature or similar records that they have received, for five years from the year following the year that includes the day on which those were accepted or the notice was received.