Article 81-35Recording of Matters Confirmed by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust, Retention of Books and Documents, etc.
第八十一条の三十五（信託受益権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 consideration for transferring a beneficial interest in a trust has conducted the confirmation under Article 350, paragraph (1) (Confirmation, etc. by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust) or Article 349, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Order, the payer must, pursuant to Article 350, paragraph (2) of the Order, make clear in the book prescribed in that paragraph that the confirmation under Article 350, paragraph (1) or Article 349, paragraph (4) of the Order has been conducted, by entering the title of the document 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 349, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 349, paragraph (3) of the Order, that was presented at the time of the notice under Article 348 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Order, the fact that an electronic certificate for signature or similar record was received by transmission 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 81-33, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring a Beneficial Interest in a Trust), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 349, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 349, paragraph (4) of the Order was conducted.
信託受益権の譲渡の対価の支払者は、令第三百五十条第一項（信託受益権の譲渡の対価の支払者の確認等）又は第三百四十九条第四項（信託受益権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、令第三百五十条第二項の規定により、同項に規定する帳簿に、令第三百四十八条（信託受益権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三百四十九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三百四十九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三十三第一項（信託受益権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三百四十九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）又は令第三百四十九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、令第三百五十条第一項又は第三百四十九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 consideration for transferring a beneficial interest in a trust must retain the books prescribed in Article 350, paragraph (2) of the Order (including the book prescribed in Article 349, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books.
信託受益権の譲渡の対価の支払者は、令第三百五十条第二項に規定する帳簿（令第三百四十九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 consideration for transferring a beneficial interest in a trustmachine translation
「信託受益権の譲渡の対価の支払者」
The person who pays the consideration for a transfer of a beneficial interest in a trust (信託受益権) — the corporation that acquires it, or a financial instruments business operator (金融商品取引業者) or other firm that Article 224-4 of the Income Tax Act lists — to whom the transferor must give their name, address and Individual Number or corporate number.
Short name set inArticle 81-34, paragraph (2)· applies only in this article and in Article 81-35