Article 81-22Recording of Matters Confirmed by the Payer of the Price for a Transfer of Shares, etc. and Retention of Books and Documents, etc.
第八十一条の二十二（株式等の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等）
When the payer of the price for a transfer of shares, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.) or Article 343, paragraph (4) (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, that person must, pursuant to Article 344, paragraph (2) of the Order, state in the books prescribed in that paragraph the name of the documents presented at the time of notice under Article 342 (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order that are 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 343, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order, the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice (where the person who gave that notice is 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 Article 81-20, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.), that fact and the name of the document, presented at the time of that notice, that is specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) of the Order), or the fact that the confirmation under Article 343, paragraph (4) of the Order has been made, thereby making clear that the confirmation under Article 344, paragraph (1) or Article 343, paragraph (4) of the Order has been made.
株式等の譲渡の対価の支払者は、令第三百四十四条第一項（株式等の譲渡の対価の支払者の確認等）又は第三百四十三条第四項（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）の規定による確認をした場合には、令第三百四十四条第二項の規定により、同項に規定する帳簿に、令第三百四十二条（株式等の譲渡の対価の受領者の告知）の規定による告知の際に提示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）に定める書類若しく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名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲等）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である場合には、その旨及び当該告知の際に提示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第二号に定める書類の名称）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を記載することにより、令第三百四十四条第一項又は第三百四十三条第四項の規定による確認をした旨を明らかに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 books prescribed in Article 344, paragraph (2) of the Order (including the books prescribed in Article 343, paragraph (5) of the Order) for five years from the year following the year that includes the day on which those books are closed.
株式等の譲渡の対価の支払者は、令第三百四十四条第二項に規定する帳簿（令第三百四十三条第五項に規定する帳簿を含む。）を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
Read this with the articles around it
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
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