Regulation for Enforcement of the Income Tax Act

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 place specified by Ministry of Finance Order prescribed in Article 224-5, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act.

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 prescribed 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 350-4, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract, 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.)" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 350-3, paragraph (4) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract)"; the phrase "Article 336, paragraph (4)" in paragraph (3), item (ii) of that Article is deemed to be replaced with "Article 350-3, paragraph (4)"; and the phrase "that paragraph through paragraph (3) of that Article" in paragraph (5) of that Article is deemed to be replaced with "Article 350-3 of the Order", and the phrase "Article 337, paragraph (1)" with "Article 350-4, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract, etc.)".

The documents specified by Ministry of Finance Order prescribed in Article 350-4, paragraph (3) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 350-4, paragraph (3) of the Order.

When a futures commission merchant or similar party prescribed in Article 224-5, paragraph (1) of the Act (referred to as a "futures commission merchant or similar party" in this Article) prepares a book pursuant to Article 350-3, paragraph (4) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Order, that party must enter in that book the matters set forth in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to that book.

A futures commission merchant or similar party must, when having received the written application prescribed in Article 350-4, paragraph (5) of the Order (including an electronic or magnetic record recording the matters to be stated in that written application, which has been provided by electronic or magnetic means; the same applies hereinafter in this Article), prepare a book pursuant to that paragraph 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 as applied mutatis mutandis pursuant to paragraph (1); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who made the submission of the written application (meaning the submission prescribed in Article 350-4, paragraph (5) of the Order; the same applies hereinafter in this paragraph and the following paragraph) (for a person who has neither an individual number nor a corporate number, the name or title and domicile);

the date of the submission of the written application, 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 350-4, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as applied mutatis mutandis pursuant to paragraph (2), 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 350-4, paragraph (4) of the Order was conducted;

any other matters for reference.

A person who has made the submission of the written application under the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the futures commission merchant or similar party to which the submission of the written application was made a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in Article 350-4, paragraph (3) of the Order) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).

in the case 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 (where the person is an individual, the name and domicile after the change);

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

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

A futures commission merchant or similar party that has prepared the book referred to in paragraph (5) pursuant to that paragraph must, when having received the written notification referred to in paragraph (6), correct the matters set forth in the items of paragraph (5) in that book to the matters stated in that written notification.

A futures commission merchant or similar party must retain the written application prescribed in paragraph (5) that it has received (including the documents prescribed in Article 350-4, paragraph (5) of the Order and an electronic certificate for signature or similar record) and the written notification prescribed in paragraph (6) (including the electronic or magnetic record recording the matters to be stated in that written notification which has been 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 an electronic certificate for signature or similar record) for three years from the year following the year that includes the date of receipt.

When a futures commission merchant or similar party has made the confirmation under Article 350-5, paragraph (1) (Confirmation, etc. by a Futures Commission Merchant or Similar Party) of the Order or Article 350-4, paragraph (4) of the Order, it must, pursuant to Article 350-5, paragraph (3) of the Order, make clear that it has made the confirmation under Article 350-5, paragraph (1) or Article 350-4, paragraph (4) of the Order by entering in the book prescribed in Article 350-5, paragraph (3) of the Order the title of the document specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 350-4, paragraph (3) of the Order, that was presented at the time of the notice under Article 350-3 of the Order, the fact that an electronic certificate for signature or similar record was received by transmission 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) as applied mutatis mutandis pursuant to paragraph (2), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 350-4, paragraph (4) of the Order was conducted.

A futures commission merchant or similar party must retain the book prescribed in Article 350-5, paragraph (3) of the Order (including the book prescribed in Article 350-4, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books.

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 place specified by Ministry of Finance Order prescribed in Article 224-6 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Act.

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 prescribed 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 350-9, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items, 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.)" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 350-8, paragraph (4) (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items)"; the phrase "Article 336, paragraph (4)" in paragraph (3), item (ii) of that Article is deemed to be replaced with "Article 350-8, paragraph (4)"; and the phrase "that paragraph through paragraph (3) of that Article" in paragraph (5) of that Article is deemed to be replaced with "Article 350-8 of the Order", and the phrase "Article 337, paragraph (1)" with "Article 350-9, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items, etc.)".

Where the payer, as prescribed in Article 224-6 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Act, of the consideration, as prescribed in that Article, for transferring gold bullion, etc. prescribed in that Article prepares a book pursuant to Article 350-8, paragraph (4) (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, that person must enter in that book the matters set forth in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to that book.