The matters specified by Ministry of Finance Order as prescribed in Article 41-3, paragraph (1) (Entry of the Fact of Confirmation in a Statement of Tax-Exempt Savings) and the second sentence of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order are the names of the documents prescribed in Article 10, paragraph (5) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) or of the documents prescribed in paragraph (2) of the preceding Article that were presented upon receipt of a statement of tax-exempt savings, a statement of change of the tax-exempt savings limit, or a statement of change concerning tax-exempt savings, or the fact that an electronic certificate for signature or similar record was transmitted upon that receipt.
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electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
In Chapter III (on tax-exempt small savings of persons with disabilities and others), the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, which, as Article 41-2, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) provides, may be sent instead of showing an identity document (本人確認書類).
Short name set inArticle 7, paragraph (7), item (iii)· applies only in this chapter