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Article 8-3Matters to Be Stated in Documents to Be Submitted in the Case of a Business Transfer, etc. at a Financial Institution, etc.

第八条の三(金融機関等において事業譲渡等があつた場合に提出すべき書類の記載事項)

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

(金融機関等において事業譲渡等があつた場合の申告)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name and location of the business office, etc. to which the transfer is made as prescribed in , and the corporate number of the financial institution, etc. prescribed in pertaining to that business office, etc. to which the transfer is made.

に規定する移管先の営業所等の名称、所在地及び当該移管先の営業所等に係るに規定する金融機関等の法人番号

the name and location of the business office, etc. of the financial institution that made the transfer prescribed in ;

に規定する移管をした金融機関の営業所等の名称及び所在地

the name, date of birth and domicile of the individual concerned in that transfer, the fact that the individual is a Person with a Disability or other eligible person, the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings that the individual submitted via the business office, etc. of the financial institution referred to in the preceding item (including an electronic or magnetic record recording the matters to be stated in the statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item), and the maximum limitation set out in Article 10, paragraph (3), item (iii) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change);

当該移管に係る個人の氏名、生年月日及び住所並びに障害者等に該当する事実並びに当該個人が前号に規定する金融機関の営業所等を経由して提出した非課税貯蓄申告書(電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項を記録した電磁的記録を含む。次号において同じ。)に記載され、又は記録された預貯金等の種別及び法第十条第三項第三号(障害者等の少額預金の利子所得等の非課税)に掲げる最高限度額(非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額)

the total amount of the maximum limitations set out in Article 10, paragraph (3), item (iv) of the Act that are stated or recorded in the statement of tax-exempt savings referred to in the preceding item; and

前号の非課税貯蓄申告書に記載され、又は記録された法第十条第三項第四号に掲げる最高限度額の合計額

any other matters for reference.

その他参考となるべき事項

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