Regulation for Enforcement of the Income Tax Act

The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (2), item (i) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order are, in accordance with the categories of persons listed in the following items, the documents specified in those items (limited to those bearing the person's name and domicile (for an individual who does not have a domicile in Japan, the place prescribed in Article 81, items (i) through (iii) (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies in the following paragraph, paragraph (7) and paragraph (8))).

an individual who has a domicile in Japan (excluding a person listed in item (iii)): any of the following documents of that individual

the Individual Number Card prescribed in Article 7, paragraph (2), item (i) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) that is valid on the day of presentation to the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (hereinafter referred to as the "head of the business office of a savings institution, etc." in this Article);

a copy of the certificate of residence, or the certificate of the entries in the certificate of residence prescribed in Article 7, paragraph (1), item (ii), that bears the person's individual number (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.), and a document confirming domicile, etc. other than the documents listed in items (i) and (ii) of the following paragraph;

an individual who does not have a domicile in Japan (excluding a person listed in the following item): the documents specified below in accordance with the categories of persons listed below

an individual who does not have an individual number: a document confirming domicile, etc. (excluding the documents listed in items (i) and (ii) of the following paragraph; the same applies in (b));

an individual who has an individual number: a document confirming domicile, etc. and the Individual Number Card listed in (a) of the preceding item;

a person who has already notified the individual number (meaning an individual falling under the provisions of Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order; the same applies in paragraph (7)): a document confirming domicile, etc. (for an individual who does not have a domicile in Japan, excluding the documents listed in items (i) and (ii) of the following paragraph).

The documents confirming domicile, etc. prescribed in the preceding paragraph are the following documents (limited to those bearing the person's name and domicile).

the Individual Number Card listed in item (i), (a) of the preceding paragraph;

a copy of the certificate of residence or the certificate of the entries in the certificate of residence prescribed in Article 7, paragraph (1), item (ii) (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.; the same applies in the following item);

a copy of the family register supplement or a certificate of seal impression;

a certificate of qualification confirmation for National Health Insurance, Health Insurance, Mariners Insurance, Medical Care for the Elderly, a National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;

a child-rearing allowance certificate, a maternal and child health handbook, a proof of physical disability passbook, a rehabilitation certificate (meaning the rehabilitation certificate prescribed in Article 31-2, item (xiv) (Scope of Persons with a Disability, etc.) of the Order), a mental disability health and welfare handbook, or a war-wounded and sick persons' handbook;

the driver's license prescribed in Article 7, paragraph (2), item (v) (limited to one that is valid on the day of presentation to the head of the business office of a savings institution, etc.) or a driving record certificate;

the passport prescribed in Article 7, paragraph (2), item (vi) that is valid on the day of presentation to the head of the business office of a savings institution, etc.;

a residence card or special permanent Resident certificate prescribed in Article 7, paragraph (2), item (vii) that is valid on the day of presentation to the head of the business office of a savings institution, etc.;

a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act) (limited to one bearing the date of receipt or the date of issue, where that date is within six months before the day of presentation to the head of the business office of a savings institution, etc.);

in addition to the documents listed in the preceding items, a document issued or granted by a public agency or any similar document (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc. (for one with a term of validity or a validity period, limited to one that is valid on the day of presentation to the head of the business office of a savings institution, etc.)).

The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (2), item (ii) of the Order are, in accordance with the categories of corporations listed in the following items, the documents specified in those items.

a corporation that has a corporate number (excluding a trust corporation of a Trust Subject to Corporate Taxation (meaning a trust corporation prescribed in Article 6-3 (Application of This Act to Trust Corporations) of the Act; the same applies hereinafter in this paragraph and the following paragraph)): any of the following documents of that corporation

a corporate number notice (meaning the written notice of the notification pursuant to Article 38 (Notification of Corporate Number) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014) (including as applied mutatis mutandis pursuant to Article 39, paragraph (4) (Designation, etc. of Corporate Number upon Notification) of that Cabinet Order), limited to one bearing the name of the corporation, the location of its head office or principal office, and its corporate number; the same applies in (b) and item (iv) of the following paragraph) prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.;

a corporate number notice (excluding that listed in (a)) and a corporate identification document;

a document prepared by outputting the name, the location of the head office or principal office, and the corporate number of the corporation, published pursuant to Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, using a computer of an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency (including input and output devices; the same applies in (c)) with a computer used by the corporation by means of a telecommunications line) (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.; referred to as a "corporate number printout" in item (iv) of the following paragraph), and a corporate identification document;

a corporation falling under the provisions of Article 336, paragraph (4) of the Order or a corporation that does not have a corporate number (excluding a trust corporation of a Trust Subject to Corporate Taxation): the corporate identification documents of those corporations.

a trust corporation of a Trust Subject to Corporate Taxation: the following documents

the documents specified in the items of paragraph (1) or in the preceding two items, in accordance with the categories listed in those items, of the trustee of that Trust Subject to Corporate Taxation (limited to those bearing the name or title and the domicile, or the location of the head office or principal office, of that trustee);

the trust terms of that Trust Subject to Corporate Taxation or similar documents (limited to those bearing the name of that Trust Subject to Corporate Taxation and the location of the business office, prescribed in Article 6-3, item (i) of the Act, at which that Trust Subject to Corporate Taxation was entrusted).

The corporate identification documents prescribed in the preceding paragraph are, in accordance with the categories of corporations listed in the following items, the documents specified in those items (limited to those bearing the name and domicile of the corporation, or the place prescribed in Article 81, item (iv) or (v)).

a Domestic Corporation (excluding an Association or Foundation without Legal Personality and a trust corporation of a Trust Subject to Corporate Taxation): any of the following documents of that Domestic Corporation

a certificate of registered matters relating to the registration of establishment of that Domestic Corporation (where the Domestic Corporation has not registered its establishment, a document of the head of the administrative organ having jurisdiction over the Domestic Corporation certifying the name of the Domestic Corporation and the location of its head office or principal office) or a copy of those documents, a certificate of seal impression, or a document relating to a permission, authorization or approval sent from a public agency pursuant to the provisions of laws and regulations (limited to those received by delivery or sending within six months before the day of presentation to the head of the business office of a savings institution, etc.; the same applies in item (iii), (a) and item (iv));

a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning the premiums, payments or contributions listed in the items of Article 74, paragraph (2) of the Act) (limited to one bearing the date of receipt or the date of issue, where that date is within six months before the day of presentation to the head of the business office of a savings institution, etc.);

an Association or Foundation without Legal Personality (limited to one that has its principal office in Japan): any of the following documents of that Association or Foundation without Legal Personality

a copy of the articles of incorporation, articles of endowment, rules or bylaws of that Association or Foundation without Legal Personality (limited to those providing for matters concerning its name and the location of its principal office) bearing an entry certifying that its representative or administrator is that of that Association or Foundation without Legal Personality;

the documents listed in (a) of the preceding item;

a Foreign Corporation (limited to a Foreign Corporation listed in Article 81, item (iv), and excluding a trust corporation of a Trust Subject to Corporate Taxation): any of the following documents of that Foreign Corporation

a certificate of registered matters or a certificate of seal impression relating to the registration of that Foreign Corporation prescribed in Article 304, item (ii) (Requirements for a Foreign Corporation to Seek the Application of Special Provisions on Taxation) of the Order;

the documents listed in item (i), (b);

a Foreign Corporation other than the Foreign Corporation listed in the preceding item (excluding a trust corporation of a Trust Subject to Corporate Taxation): a document issued or granted by a public agency or any similar document (excluding a corporate number notice and a corporate number printout).

When a corporation that receives payment of interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order gives the head of the business office of a savings institution, etc. the notice under the provisions of that paragraph through paragraph (3) of that Article, if the head of the business office of a savings institution, etc. confirms that the name and domicile given in that notice are the same as the name and domicile of the corporation receiving the payment that are recorded in the registration information prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Act on Provision of Information on Registration through Telecommunication Lines (Act No. 226 of 1999) that was transmitted from the designated corporation prescribed in Article 3, paragraph (2) (Designation, etc.) of that Act, the presentation, by the corporation receiving the payment to the head of the business office of a savings institution, etc., of the corporate identification document prescribed in the preceding paragraph pursuant to the provisions of Article 337, paragraph (1) of the Order is deemed to have been made.

Where an individual who does not have a domicile in Japan or a Foreign Corporation listed in paragraph (4), item (iv) has concluded a contract of mandate concerning the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order 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 paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) 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 that bears the name or title and the place of domicile outside Japan of the individual who does not have a domicile in Japan or of the Foreign Corporation listed in paragraph (4), item (iv).

The matters specified by Ministry of Finance Order as prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the Act are, in accordance with the categories of persons listed in the following items, the electronic or magnetic records specified in those items (meaning the electronic or magnetic records prescribed in that paragraph; the same applies hereinafter in this paragraph).

a person other than a person who has already notified the individual number: any of the following electronic or magnetic records of that person

an electronic or magnetic record in which any of the following electronic or magnetic records or information is recorded

the electronic certificate for signature prescribed in Article 7, paragraph (3), item (i), (a) (hereinafter referred to as the "electronic certificate for signature" in this paragraph);

the information set forth in Article 7, paragraph (6), item (i), (b) pertaining to the person to whom the electronic certificate for signature set forth in (1) pertains;

information to which an electronic signature confirmed by the electronic certificate for signature set forth in (1) (meaning the electronic signature prescribed in Article 7, paragraph (3), item (i), (b); the same applies in (a), (2) of the following item) has been applied, which pertains to the name, domicile and individual number of the person to whom that electronic certificate for signature pertains;

a Card Substitute Electronic Record that pertains to the name, domicile and individual number of the person to whom that Card Substitute Electronic Record pertains;

a person who has already notified the individual number: any of the following electronic or magnetic records of that person who has already notified the individual number:

the following electronic or magnetic records, or an electronic or magnetic record in which the following information is recorded:

an electronic certificate for signature;

information to which an electronic signature confirmed by the electronic certificate for signature set forth in (1) has been applied, which pertains to the name and domicile of the person to whom that electronic certificate for signature pertains;

a Card Substitute Electronic Record that pertains to the name and domicile of the person to whom that Card Substitute Electronic Record pertains.

When the head of the business office of a savings institution, etc. prepares a book pursuant to Article 336, paragraph (4) of the Order, that person must enter the following matters in that book:

the name or title, domicile, and individual number or corporate number of a person who has presented any of the documents specified in each item of Article 337, paragraph (2) of the Order, or has transmitted an electronic certificate for signature or similar record, or has undergone the confirmation under paragraph (4) of that Article, or of a person pertaining to the specified notice, etc. prescribed in Article 336, paragraph (4) of the Order (referred to as "specified notice, etc." in the following item, Article 81-9, paragraph (1) (Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) and Article 81-17, paragraph (6) (Paper-Based Notice Regarding Transfer of Negotiable Deposits));

the date on which the presentation, the transmission or the specified notice, etc. was received, or on which the confirmation under Article 337, paragraph (4) of the Order was conducted, and the title of the document of which the presentation was received, or the fact that the transmission of an electronic certificate for signature or similar record or the specified notice, etc. was received or that that confirmation was conducted (in the case of a corporation that has undergone the confirmation under paragraph (5), the date on which the presentation was received, the title of the document, and the fact that that confirmation was conducted);

any other matters for reference.

The head of the business office of a savings institution, etc. referred to in the preceding paragraph must retain the book referred to in that paragraph for five years from the year following the year that includes the date of closing of that book.

The notice or provision specified by Ministry of Finance Order prescribed in Article 336, paragraph (4) of the Order is the notice prescribed in Article 26, item (i) (Special Provisions on the Operations of the Deposit Insurance Corporation of Japan) of the Regulation for Enforcement of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Order of the Cabinet Office, the Digital Agency, the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, and the Ministry of Economy, Trade and Industry No. 1 of 2024) given by the operations set forth in that item, or the provision of the information prescribed in item (iv) of that Article by the operations set forth in that item.