Article 81-7Matters to Be Entered in the Book Prepared at the Application of a Person Receiving Interest and Similar Income

一an individual who has a domicile in Japan and who has undergone the confirmation, by the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (limited to the case where that head of the business office of a savings institution, etc. is the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order), under Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons) of the Act on Special Measures Concerning Taxation) (limited to a person who, at that business office of a financial institution or other such place, has deposited or placed in trust the Deposits and Savings, etc. set forth in Article 10, paragraph (1) of the Act to which that paragraph applies, or has purchased the public bonds set forth in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph applies);

二a Resident (excluding a person set forth in the preceding item) or a Domestic Corporation that has concluded a contract pertaining to a checking account at the business office of a financial institution or other such place (meaning, in the case where the head of the business office of a financial institution or other such place prescribed in the preceding item is the head of the business office of a savings institution, etc. prescribed in that item, that business office of a financial institution or other such place; the same applies hereinafter in this paragraph) (limited to a person who has submitted to that business office of a financial institution or other such place, in direct connection with that contract, a copy of the person's certificate of residence, a certificate of seal impression or a certificate of registered information of a corporation, or a certificate of registered information pertaining to the registration of the establishment of a mortgage on real estate that the person holds; the same applies in the following item);

三a Resident or Domestic Corporation other than an individual set forth in the preceding two items or a corporation set forth in the preceding item, that has concluded, at the business office of a financial institution or other such place, a contract pertaining to a loan or a contract pertaining to a payment guarantee for the person's obligations;

四a Nonresident or Foreign Corporation that has concluded, at the business office of a financial institution or other such place, a contract of mandate pertaining to the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order (limited to a person who has placed the power of attorney or contract document pertaining to that contract of mandate in custody with that business office of a financial institution or other such place);

五a corporation listed in Appended Table 2 (Table of Corporations in the Public Interest, etc.) of the Corporation Tax Act (excluding the corporations set forth in the preceding three items).

一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); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);

二the date on which that written application was submitted, 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) of the Order (in the case of a corporation that has undergone the confirmation under paragraph (5) 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 337, paragraph (4) of the Order was conducted;

三any other matters for reference.

一in the case 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 (where the person is an individual, the name and domicile after the change);

二in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;

三in the case 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.