Article 81-21Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.
第八十一条の二十一（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）
The documents specified by Ministry of Finance Order as prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents listed in item (i) of that paragraph), the documents bearing the name or domicile before the change of the individual prescribed in Article 343, paragraph (3) of the Order.
令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百四十三条第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
When the payer prescribed in Article 343, paragraph (1) of the Order of the price for a transfer of shares, etc. (hereinafter referred to as the "payer of the price for a transfer of shares, etc." in this Article and the following Article) has accepted the written application prescribed in Article 343, paragraph (5) of the Order (including an electronic or magnetic record recording the matters to be stated in that written application, provided by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology; the same applies hereinafter in this Article and Article 81-36 (Notice by a Person Settling a Futures Contract)) (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by human senses and that is used for information processing by computers; the same applies in paragraph (6) and Article 81-36); the same applies hereinafter in this Article), the payer must, pursuant to Article 343, paragraph (5) of the Order, prepare books and enter the following matters in those books:
株式等の譲渡の対価の令第三百四十三条第一項に規定する支払者（以下この条及び次条において「株式等の譲渡の対価の支払者」という。）は、令第三百四十三条第五項に規定する申請書（電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。以下この条及び第八十一条の三十六（先物取引の差金等決済をする者の告知）において同じ。）により提供された当該申請書に記載すべき事項を記録した電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。第六項及び第八十一条の三十六において同じ。）を含む。以下この条において同じ。）を受理した場合には、令第三百四十三条第五項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
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) as applied mutatis mutandis in Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile) of the person who made the submission of the written application (meaning the submission prescribed in Article 343, paragraph (5) of the Order; the same applies hereinafter in this paragraph and the following paragraph);
the date on which the submission of the written application was made, 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) (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 343, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, 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 343, paragraph (4) of the Order was conducted;
当該申請書の提出があつた年月日及び当該申請書に添付された令第三百四十三条第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類の写しの当該書類の名称（前条第一項において準用する第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百四十三条第四項の規定による確認をした旨
any other matters for reference.
その他参考となるべき事項
A person who has made the submission of the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under any of the cases listed in the following items, without delay submit to the payer of the price for a transfer of shares, etc. to whom the submission of the written application was made a written notification stating or recording the matters specified in the relevant item in accordance with the categories of cases listed in the items (including, where the person comes to fall under the case listed in item (i), the name or title and domicile before the change, and including, where the person comes to fall under the case listed in item (ii), the name or title, domicile and individual number before the change) (limited to one to which is attached a copy of any of the documents specified in the items of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) of the Order (where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order) (limited to one bearing the matters specified in the item in accordance with the categories of cases listed in the following items), or in connection with the submission of which the person has transmitted the person's electronic certificate for signature or similar record or has undergone the confirmation under Article 343, paragraph (4) of the Order). The same applies where, after submitting that written notification, the person again comes to fall under the case listed in item (i) or (ii).
前項に規定する申請書の提出をした者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書の提出をした株式等の譲渡の対価の支払者に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載し、又は記録した届出書（令第三百四十三条第二項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十三条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
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 (if the person is an individual, the person's name and domicile after the change);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
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.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
A person who has come to fall under a case listed in the items of the preceding paragraph may, in lieu of submitting the written notification under that paragraph, provide the matters to be stated in the written notification by electronic or magnetic means. In this case, the person who provided those matters is deemed to have submitted that written notification.
The payer of the price for a transfer of shares, etc. who has prepared the books prescribed in paragraph (2) pursuant to the provisions of that paragraph must, when accepting the written notification under paragraph (3), correct the matters listed in the items of paragraph (2) in those books to the matters stated or recorded in that written notification.
第二項の規定により同項の帳簿を作成した株式等の譲渡の対価の支払者は、第三項の届出書を受理した場合には、当該帳簿の第二項各号に掲げる事項を、当該届出書に記載され、又は記録されている事項に訂正しておかなければならない。
The payer of the price for a transfer of shares, etc. must retain the written application prescribed in paragraph (2) that the payer has accepted (including the documents prescribed in Article 343, paragraph (5) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (3) (including an electronic or magnetic record recording the matters to be stated in that written notification 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 the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
From Article 81-5 to the end of its chapter, 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, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).
Defined inArticle 81-5, paragraph (3)· applies only in this chapter
shares, etc.machine translation
「株式等」
In Article 81-20, paragraph (3) and Article 81-21, paragraph (2), the shares, etc. referred to in Article 342, paragraph (1) of the Order for Enforcement of the Income Tax Act, which are those defined in Article 224-3, paragraph (2) of the Income Tax Act: shares (including rights to become a shareholder and share options), other equity interests in corporations, preferred equity investments, beneficial interests in investment trusts and specified beneficiary certificate-issuing trusts, company bond-type beneficial interests (社債的受益権), and bonds other than those the paragraph excludes.
Short name set inArticle 81-20, paragraph (2)· applies only in this provision and in Article 81-20, paragraph (3); and Article 81-21, paragraph (2)
payer of the price for a transfer of shares, etc.machine translation
「株式等の譲渡の対価の支払者」
In Articles 81-21 and 81-22, the payer referred to in Article 343, paragraph (1) of the Order for Enforcement of the Income Tax Act: the person in Japan, of those listed in Article 224-3, paragraph (1) of the Income Tax Act, who pays the price for a transfer of shares, etc. (株式等) and to whom the seller must give notice of his or her name, address and individual or corporate number.
Short name set inArticle 81-21, paragraph (2)· applies only in this article and in Article 81-22
electronic or magnetic meansmachine translation
「電磁的方法」
In Articles 81-21 and 81-36, a method using an electronic data processing system (電子情報処理組織) or other information and communications technology.
Defined inArticle 81-21, paragraph (2)· applies only in this article and in Article 81-36
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 81-21, paragraph (2)· applies only in this provision and in Article 81-21, paragraph (6); and Article 81-36
submission of the written applicationmachine translation
「当該申請書の提出」
In Article 81-21, paragraphs (2) and (3), the submission referred to in Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act of an application by the recipient of the price for a transfer of shares, etc. (株式等) to its payer, including providing its contents by electronic data processing or other information and communications technology instead, on which the payer keeps a book of the recipient's name, address and individual or corporate number.
Defined inArticle 81-21, paragraph (2), item (i)· applies only in this paragraph and in Article 81-21, paragraph (3)