Regulation for Enforcement of the Income Tax Act

A person who, in connection with business, receives payment, for another person, of interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act (referred to as "interest and similar income" in this Article) or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (referred to as "dividends and similar income" in this Article) must, pursuant to Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the Act, submit a report stating the following matters, for each of those other persons for whom the person receives payment of interest and similar income or dividends and similar income (excluding those for which the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act or the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act is submitted) as the person of record, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person receiving the payment that handles affairs relating to contracts under which interest and similar income or dividends and similar income are received for that other person as the person of record:

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 paragraph (5), item (i)) 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 that item) of the other person for whom the person receives payment of interest and similar income or dividends and similar income as the person of record;

the total amount of interest and similar income or dividends and similar income received during the year as the person of record of that other person;

the type of public and corporate bonds, Deposits and Savings, or beneficial interests in jointly managed trusts, Bond Investment Trusts or Bond-Based Investment Trusts Under Public Offering pertaining to the interest and similar income prescribed in the preceding item, the code number of the beneficiary certificate representing that beneficial interest, and the date of payment and amount of that interest and similar income; or the type, and the number of shares or units by issue, of the shares (including investment equity prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations, bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering, and bond-type beneficial interests), capital contributions, or beneficial interests in Investment Trusts or Specified Trusts That Issue Beneficiary Certificates pertaining to the dividends and similar income prescribed in that item, the amount of those dividends and similar income, and the basis for calculating that amount;

any other matters for reference.

In the case referred to in the preceding paragraph, where the total amount of interest and similar income set forth in item (ii) of that paragraph for each person is 30,000 yen or less, or where the total amount of dividends and similar income set forth in that item (for shares issued by a Foreign Corporation that are listed on a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act, for each person handling affairs for those shares, that total amount for each person) is 50,000 yen or less, the report referred to in the preceding paragraph pertaining to that interest and similar income or those dividends and similar income is not required to be submitted.

For the application of the preceding paragraph to interest and similar income pertaining to public and corporate bonds issued outside Japan or to beneficial interests in Bond Investment Trusts or Bond-Based Investment Trusts Under Public Offering (limited to the interest and similar income of overseas public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation that are subject to the provisions of paragraph (3) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) of that Article), the amount to be delivered as prescribed in paragraph (3) of that Article is deemed to be the amount of interest and similar income received as prescribed in paragraph (1), item (ii).

For the application of paragraph (2) to dividends and similar income pertaining to beneficial interests in Investment Trusts issued outside Japan (excluding Bond Investment Trusts and Bond-Based Investment Trusts Under Public Offering) or Specified Trusts That Issue Beneficiary Certificates, or to shares (meaning the shares prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income)) (limited to the dividends and similar income of overseas Investment Trusts, etc. prescribed in Article 8-3, paragraph (2) of the Act on Special Measures Concerning Taxation or the dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of that Act that are subject to the provisions of Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) or Article 9-2, paragraph (2) (Special Provisions on Withholding on Dividend Income from Shares Issued Outside Japan) of that Act), or to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of that Act, the amount to be delivered as prescribed in Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act is deemed to be the amount of dividends and similar income received as prescribed in paragraph (1), item (ii).

A person who, in connection with business, receives, for another person, payment (including the delivery prescribed in Article 224-3, paragraphs (3) and (4) of the Act; the same applies hereinafter in this paragraph) of consideration for the transfer of shares, etc. (meaning the shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares) of the Act; the same applies hereinafter in this paragraph) (meaning the consideration prescribed in paragraph (1) of that Article, and including the money, etc. prescribed in paragraph (3) of that Article and the redemption money, etc. prescribed in paragraph (4) of that Article; the same applies hereinafter in this paragraph) must, pursuant to Article 228, paragraph (2) of the Act, submit a report stating the following matters, for each of those other persons for whom the person receives payment of consideration for the transfer of shares, etc. (excluding those for which the report prescribed in Article 225, paragraph (1) of the Act or the statement prescribed in Article 227-2 of the Act is submitted) as the person of record, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person receiving the payment that handles affairs relating to contracts under which consideration for the transfer of shares, etc. is received for that other person as the person of record:

the name or title, domicile and individual number or corporate number of the other person for whom the person receives payment of consideration for the transfer of shares, etc. as the person of record;

the amount of consideration for the transfer of shares, etc. that was finalized during the year as payable as the person of record of that other person, and the date on which it was finalized;

the number of the shares, etc. set forth in the preceding item by issue (for bond-type beneficial interests and public and corporate bonds, the face value);

the category prescribed in each item of Article 224-3, paragraph (2) of the Act for the shares, etc. set forth in item (ii);

where the contract under which payment of consideration for the transfer of those shares, etc. is received is based on a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (including a similar contract in a foreign country; the same applies hereinafter in this item), the following matters:

the name of the partnership pertaining to that partnership contract (including a similar entity) and the location of the principal office, place of business or other equivalent place of that partnership;

the total amount of consideration for the transfer, by issue, of the shares, etc. that was finalized during the year as payable as the person of record pertaining to that partnership contract;

the proportion that the amount of consideration for the transfer of shares, etc. received by that other person represents of the amount set forth in (b);

any other matters for reference.

A person who accepts negotiable deposits prescribed in Article 228, paragraph (3) of the Act must, pursuant to that paragraph, for each paper-based notice received concerning the transfer or acquisition prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act, submit a report stating the matters set forth in the items of Article 81-17, paragraph (1) (Paper-Based Notice Regarding Transfer of Negotiable Deposits) that are stated in that paper-based notice, to the district director with jurisdiction over the location of the business office or office at which the negotiable deposits are accepted.

The forms of the reports referred to in paragraph (1) and the preceding two paragraphs are as per Appended Table VIII (1) through Appended Table VIII (4).

A stock company that has made the issuance or allotment prescribed in Article 228-2 (Report on the Exercise of Share Options) of the Act, to an individual or a corporation, of share options under Article 238, paragraph (1) of the Companies Act by a resolution under Article 238, paragraph (2) (Determination of Subscription Requirements) of that Act (including the determination of subscription requirements prescribed in Article 239, paragraph (1) (Delegation of Determination of Subscription Requirements) of that Act based on delegation by a resolution under that paragraph and a resolution of the board of directors under Article 240, paragraph (1) (Special Provisions on Determination of Subscription Requirements for Public Company) of that Act; the same applies in item (iii)), of share options under Article 277 (Allotment of Share Options without Contribution) of that Act by a resolution under Article 322, paragraph (1) (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) of that Act (including a provision of the articles of incorporation under paragraph (2) of that Article; the same applies in item (iii)), or of share options prescribed in Article 280-21, paragraph (1) (Resolution on Favorable Issuance of Share Options) of the Commercial Code (Act No. 48 of 1899) prior to its amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) (referred to as the "former Commercial Code" in item (iii)) by a resolution under that paragraph (all of these referred to as "share options" in this paragraph) must, pursuant to that Article, submit a report stating the following matters for each person who exercised the share options pertaining to that issuance or allotment, to the district director with jurisdiction over the location of the head office of that stock company:

the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who exercised the share options (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or place of residence, or the location of the head office or principal office);

the date on which the share options were exercised;

the date of the resolution under Article 238, paragraph (2) of the Companies Act or the resolution under Article 322, paragraph (1) of that Act (where there is a provision of the articles of incorporation under paragraph (2) of that Article, the resolution of the board of directors or the decision of the director that made the decision concerning the issuance or allotment of those share options), or the resolution under Article 280-21, paragraph (1) of the former Commercial Code, pertaining to the share options that were exercised;

the class and number of the shares delivered upon the exercise of the share options;

the amount to be paid in connection with the issuance or allotment of the share options and the amount to be paid upon their exercise;

the value per share of the shares of the stock company on the date on which the share options were exercised;

any other matters for reference.

The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (1).