Regulation for Enforcement of the Income Tax Act

The documents specified by Ministry of Finance Order as prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) 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 prescribed in Article 343, paragraph (3) of the Order.

When the payer prescribed in Article 343, paragraph (1) of the Order of the price for a transfer of shares, etc. (hereinafter referred to as the "payer of the price for a transfer of shares, etc." in this Article and the following Article) has accepted the written application prescribed in Article 343, paragraph (5) of the Order (including an electronic or magnetic record recording the matters to be stated in that written application, provided by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology; the same applies hereinafter in this Article and Article 81-36 (Notice by a Person Settling a Futures Contract)) (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by human senses and that is used for information processing by computers; the same applies in paragraph (6) and Article 81-36); the same applies hereinafter in this Article), the payer must, pursuant to Article 343, paragraph (5) of the Order, prepare books and enter the following matters in those books:

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) as applied mutatis mutandis in Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have 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) of the person who made the submission of the written application (meaning the submission prescribed in Article 343, paragraph (5) of the Order; the same applies hereinafter in this paragraph and the following paragraph);

the date on which the submission of the written application was made, 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) (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 343, paragraph (2) of the Order (in the case of 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 applied mutatis mutandis pursuant to paragraph (1) 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 343, paragraph (4) of the Order was conducted;

any other matters for reference.

A person who has made the submission of 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 payer of the price for a transfer of shares, etc. to whom the submission of the written application was made a written notification stating or recording 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 343, paragraph (2) 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 343, paragraph (3) of the Order) (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 343, paragraph (4) of the Order). 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.

A person who has come to fall under a case listed in the items of the preceding paragraph may, in lieu of submitting the written notification under that paragraph, provide the matters to be stated in the written notification by electronic or magnetic means. In this case, the person who provided those matters is deemed to have submitted that written notification.

The payer of the price for a transfer of shares, etc. who has prepared the books prescribed in paragraph (2) pursuant to the provisions of that paragraph must, when accepting the written notification under paragraph (3), correct the matters listed in the items of paragraph (2) in those books to the matters stated or recorded in that written notification.

The payer of the price for a transfer of shares, etc. must retain the written application prescribed in paragraph (2) that the payer has accepted (including the documents prescribed in Article 343, paragraph (5) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (3) (including an electronic or magnetic record recording the matters to be stated in that written notification provided by electronic or magnetic means, and 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 payer of the price for a transfer of shares, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.) or Article 343, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order, that person must, pursuant to Article 344, paragraph (2) of the Order, state in the books prescribed in that paragraph the name of the documents presented at the time of notice under Article 342 (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order that are specified in the items of Article 337, paragraph (2) (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 343, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order, the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice (where the person who gave that notice 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 applied mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.), that fact and the name of the document, presented at the time of that notice, that is specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) of the Order), or the fact that the confirmation under Article 343, paragraph (4) of the Order has been made, thereby making clear that the confirmation under Article 344, paragraph (1) or Article 343, paragraph (4) of the Order has been made.

The payer of the price for a transfer of shares, etc. must retain the books prescribed in Article 344, paragraph (2) of the Order (including the books prescribed in Article 343, paragraph (5) of the Order) for five years from the year following the year that includes the day on which those books are closed.

The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the places specified by Ministry of Finance Order as prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (3) (Notice by a Person Receiving Delivered Money, etc.) of that Article.

The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in the items of Article 337, paragraph (2) (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 343, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as read pursuant to the provisions of Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order. In this case, the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 342, paragraph (4) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 342, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) of the Order"; and in paragraph (5) of that Article, the phrase "that paragraph through paragraph (3) of that Article" with "Article 345, paragraph (3) of the Order" and the phrase "Article 337, paragraph (1) of the Order" with "Article 343, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order".

Where an individual listed in Article 81-6, paragraph (1), item (ii) or (iii) as applied mutatis mutandis in the preceding paragraph (limited to a person who does not have a domicile in Japan) or a Foreign Corporation listed in paragraph (4), item (iv) of that Article has concluded a contract of mandate concerning the receipt in Japan of the delivered money, etc. prescribed in Article 345, paragraph (3) of the Order (referred to as "delivered money, etc." in the following Article) with an individual who has a domicile in Japan, a Domestic Corporation (excluding an Association or Foundation without Legal Personality), a foreign bank branch prescribed in Article 47, paragraph (2) (Licenses for Foreign Banks) of the Banking Act, or a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a Foreign Corporation that conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), the documents specified in Article 81-6, paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) as applied mutatis mutandis in the preceding paragraph are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate bearing the name or title and the place of domicile outside Japan of that individual or Foreign Corporation.

Where the deliverer of delivered money, etc. prescribed in Article 342, paragraph (4) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) of the Order prepares books pursuant to Article 342, paragraph (4) of the Order as so applied, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.