Regulation for Enforcement of the Income Tax Act

The persons specified by Ministry of Finance Order as 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 are the persons receiving payment, in the case where a payment handler for interest and similar income (meaning the interest and similar income prescribed in that paragraph; the same applies hereinafter in this Article) from bearer public and corporate bonds, etc. (meaning the bearer public and corporate bonds, etc. prescribed in that paragraph; the same applies hereinafter in this Article) (including a person deemed to be a payment handler pursuant to Article 339, paragraph (2) of the Order; the same applies in the following paragraph) has books stating 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 paragraph, paragraph (3), item (i) and paragraph (6), item (i)) and individual number or corporate number, and other matters, of the person receiving payment of the interest and similar income from those bearer public and corporate bonds, etc. (limited to books prepared by the presentation of any of the documents 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 339, paragraph (9) of the Order, or by the transmission of the person's electronic certificate for signature or similar record, or by the receipt of a specified notice, etc. concerning the person, or by making the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order) (excluding a person whose name or title, domicile, or individual number or corporate number differs from the person's name or title, domicile, or individual number or corporate number stated in those books).

Where a payment handler for interest and similar income from bearer public and corporate bonds, etc. prepares books pursuant to the provisions of the preceding paragraph, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.

The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (1) of the Order are the following matters:

the name or title, domicile and individual number or corporate number of the person receiving payment of interest and similar income from bearer public and corporate bonds, etc. (for a person who has neither an individual number nor a corporate number or a person falling under the provisions of paragraph (1), the name or title and domicile; the same applies in paragraph (6), item (i));

the type or name of the bearer public and corporate bonds, etc.;

where, with respect to bearer public and corporate bonds, etc., a person other than the owner of the principal receives payment of the relevant interest and similar income from bearer public and corporate bonds, etc., the name or title and domicile of the owner of the principal of those bearer public and corporate bonds, etc. (the residence, if the owner does not have a domicile in Japan);

where the person receiving payment under item (i) has submitted a notification of a tax agent pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, the name and domicile of that tax agent (the residence, if the tax agent does not have a domicile in Japan);

any other matters for reference.

The business offices, etc. of financial institutions specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are the business offices of the Investment Trust management companies listed in Article 81-3, item (iii) (Scope of Financial Institutions, etc.).

The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are, in addition to the matters listed in the items of paragraph (3), the following matters:

the category of the bearer public and corporate bonds, etc. for which custody is to be entrusted under the contract prescribed in Article 339, paragraph (3) of the Order (meaning the distinction among public and corporate bonds, bearer shares, etc. (meaning the bearer shares, etc. prescribed in paragraph (1) of that Article), and beneficiary certificates of a Loan Trust, Investment Trust or Specified Trust That Issues Beneficiary Certificates; the same applies in paragraph (6), item (ii) and paragraph (7), item (ii));

the fact that the person requests the handling of payment of the interest and similar income to be received during the period for which custody is entrusted, with respect to the interest and similar income from bearer public and corporate bonds, etc. for which custody is entrusted under the preceding item;

any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order are, except in the case falling under the provisions of the following paragraph, the following matters:

the name or title, domicile and individual number or corporate number stated in the paper-based notice of the person who submitted the paper-based notice pursuant to Article 339, paragraph (3) of the Order;

the category and name of the bearer public and corporate bonds, etc. entrusted to the person for custody, and the date on which that custody was entrusted;

the date on which the custody of the bearer public and corporate bonds, etc. under the preceding item was discontinued;

any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order, in the case where the custody under Article 339, paragraph (3) of the Order is based on a contract for entrusting custody pertaining to the custody entrustment brokerage contract prescribed in that paragraph, are the following matters:

the matters listed in item (i) of the preceding paragraph;

the category and name of the bearer public and corporate bonds, etc. for which custody was entrusted, and the date on which that custody was entrusted;

the name and location of the person entrusted with custody of the bearer public and corporate bonds, etc. under the preceding item;

the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was brokered;

the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was cancelled;

any other matters for reference.

The registration under Article 339, paragraph (8) of the Order is to be effected as provided in Article 81-5, paragraph (3) (Registration, etc. of Persons Receiving Payment of Distributions of Proceeds of Specified Stock Investment Trusts, etc.).

The form of the paper-based notice under Article 339, paragraph (1) of the Order is as set out in Appended Table IV (1) through Appended Table IV (3).

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 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, in accordance with the categories of persons listed in the items of Article 81-6, paragraph (1) or the items of paragraph (3) of that Article (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) for a person who submits a paper-based notice or documents pursuant to Article 339, paragraph (1) or (3) of the Order, or paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article), the documents specified in those items (limited to those bearing the name or title and domicile to be stated in that paper-based notice or those documents, or the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan)). 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 (" in Article 81-6, paragraph (1), item (i), (a) 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;"; the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in item (iii) of that paragraph with "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.)"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 81-9, paragraph (1)"; in paragraph (5) of that Article, the phrase "interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" with "interest and similar income prescribed in Article 339, paragraph (1) of the Order", the phrase "the notice under the provisions of that paragraph through paragraph (3) of that Article" with "the submission of the paper-based notice prescribed in that paragraph, the submission of a paper-based notice pursuant to paragraph (3) of that Article, or the submission of the documents prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article)", the phrase "given in that notice" with "stated in those paper-based notices or documents", and the phrase "Article 337, paragraph (1) of the Order" with "Article 337, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order"; and in paragraph (6) of that Article, the phrase "interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" with "interest and similar income prescribed in Article 339, paragraph (1) of the Order".