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Article 81-31Recording of Matters Confirmed by the Deliverer of Redemption Money or a Similar Asset and Retention of Books and Documents, etc.

第八十一条の三十一（償還金等の交付者の確認事項の記録及び帳簿書類の保存等）

The provisions of Article 81-22 (Recording of Matters Confirmed by the Payer of the Price for a Transfer of Shares, etc. and Retention of Books and Documents, etc.) apply mutatis mutandis where the deliverer of redemption money or a similar asset has made the confirmation under as applied mutatis mutandis pursuant to . In this case, in Article 81-22, paragraph (1), the phrase "the payer of the price for a transfer of shares, etc. has made the confirmation under (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.)" is deemed to be replaced with "the deliverer of redemption money or a similar asset has made the confirmation under as applied mutatis mutandis pursuant to ", the phrase "" with "", the phrase "" with " as read pursuant to the provisions of ", the phrase "or of the document confirming a change of domicile, etc. prescribed in " is deleted, the phrase "Article 81-20, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.)" with "Article 81-29, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset)", the phrase "presented at the time of that notice" with "presented at the time of that notice (as read pursuant to the provisions of )", the phrase "the fact that the confirmation under has been made" with "the fact that the confirmation under as applied mutatis mutandis pursuant to has been made", and the phrase " or" with " as applied mutatis mutandis pursuant to , or"; and in paragraph (2) of that Article, the phrase "The payer of the price for a transfer of shares, etc. must retain the books prescribed in " with "The deliverer of redemption money or a similar asset must retain the books prescribed in as applied mutatis mutandis pursuant to " and the phrase "" with " as applied mutatis mutandis pursuant to ".

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）の規定は、償還金等の交付者が（償還金等の受領者の告知等）において準用する（株式等の譲渡の対価の支払者の確認等）の規定による確認をした場合について準用する。この場合において、第八十一条の二十二第一項中「株式等の譲渡の対価の支払者は、」とあるのは「償還金等の交付者は、（償還金等の受領者の告知等）において準用する」と、「（株式等の譲渡の対価の受領者の告知）」とあるのは「」と、「」とあるのは「の規定により読み替えられた」と、「書類若しくはに規定する住所等変更確認書類」とあるのは「書類」と、「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）」とあるのは「第八十一条の二十九第一項（償還金等の交付者に提示する書類の範囲等）」と、「当該告知の際に提示された」とあるのは「当該告知の際に提示されたの規定により読み替えられた」と、「」とあるのは「において準用する」と、「又は」とあるのは「において準用する又は」と、同条第二項中「株式等の譲渡の対価の支払者は、」とあるのは「償還金等の交付者は、において準用する」と、「」とあるのは「において準用する」と読み替えるものとする。

Article 81-32Places of Residence, etc. to Be Notified When a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust Does Not Have a Domicile in Japan

第八十一条の三十二（信託受益権の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）

The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the places specified by Ministry of Finance Order as prescribed in Article 224-4 (Notice by Persons Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Act.

第八十一条（国内に住所を有しない者の告知すべき居所地等）の規定は、法第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）に規定する財務省令で定める場所について準用する。

Article 81-33Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring a Beneficial Interest in a Trust

第八十一条の三十三（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）

The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in the items of as applied mutatis mutandis pursuant to . In this case, the phrase "" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with ""; the phrase "" in paragraph (3), item (ii) of that Article with ""; and in paragraph (5) of that Article, the phrase " through " with "" and the phrase "" with "".

第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、（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）において準用する各号（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について準用する。この場合において、第八十一条の六第一項第三号中「（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「（信託受益権の譲渡の対価の受領者の告知）」と、同条第三項第二号中「」とあるのは「」と、同条第五項中「」とあるのは「」と、「」とあるのは「（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）」と読み替えるものとする。

Where an individual listed in Article 81-6, paragraph (1), item (ii) or (iii) as applied mutatis mutandis in the preceding paragraph (limited to a person who does not have a domicile in Japan) or a Foreign Corporation listed in paragraph (4), item (iv) of that Article has concluded a contract of mandate concerning the receipt in Japan of the consideration for transferring (meaning the consideration prescribed in ; the same applies in the following paragraph and paragraph (2) of the following Article) a beneficial interest in a trust prescribed in (referred to as "beneficial interest in a trust" in paragraph (2) of the following Article) with a person listed in Article 224-4, item (ii) or (iii) (Notice by Persons Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Act, the documents specified in Article 81-6, paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) as applied mutatis mutandis in the preceding paragraph are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate bearing the name or title and the place of domicile outside Japan of that individual or Foreign Corporation.

前項において準用する第八十一条の六第一項第二号若しくは第三号に掲げる個人（国内に住所を有しない者に限る。）又は同条第四項第四号に掲げる外国法人が法第二百二十四条の四第二号又は第三号（信託受益権の譲渡の対価の受領者の告知）に掲げる者と（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権（次条第二項において「信託受益権」という。）の譲渡の対価（に規定する対価をいう。次項及び次条第二項において同じ。）の国内における受領に関する委任契約を締結している場合には、前項において準用する第八十一条の六第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書でその個人又は外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。

Where the payer prescribed in of the consideration for transferring a beneficial interest in a trust prepares books pursuant to , that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.

に規定する信託受益権の譲渡の対価のに規定する支払者がの規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。

Article 81-34Matters to Be Entered in the Book Prepared at the Application of a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.

第八十一条の三十四（信託受益権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 prescribed in 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 set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in .

（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）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、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。

The payer of the consideration for transferring a beneficial interest in a trust prescribed in (referred to as the "payer of the consideration for transferring a beneficial interest in a trust" in this Article and the following Article) must, when having received the written application prescribed in , prepare a book pursuant to and enter in that book the following matters:

信託受益権の譲渡の対価のに規定する支払者（以下この条及び次条において「信託受益権の譲渡の対価の支払者」という。）は、に規定する申請書を受理した場合には、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 pursuant to Article 81-32 (Places of Residence, etc. to Be Notified Where a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust Does Not Have 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);

当該申請書を提出した者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条の三十二（信託受益権の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号及び次項において同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所）

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 as applied mutatis mutandis pursuant to (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) 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 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において準用する各号（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 submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the payer of the consideration for transferring a beneficial interest in a trust to whom that written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of as applied mutatis mutandis pursuant to (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in ) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under ). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).

前項に規定する申請書を提出した者は、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、当該申請書を提出した信託受益権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。）を記載した届出書（において準用する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。

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);

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）

in the case 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

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.

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 payer of the consideration for transferring a beneficial interest in a trust that has prepared the book referred to in paragraph (2) pursuant to that paragraph must, when having received the written notification referred to in the preceding paragraph, correct the matters set forth in the items of paragraph (2) in that book to the matters stated in that written notification.

第二項の規定により同項の帳簿を作成した信託受益権の譲渡の対価の支払者は、前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ている事項に訂正しておかなければならない。

A payer of the consideration for transferring a beneficial interest in a trust must retain the written application prescribed in paragraph (2) that it has received (including the documents prescribed in and an electronic certificate for signature or similar record) and the written notification prescribed in paragraph (3) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and an electronic certificate for signature or similar record) for three years from the year following the year that includes the date of that receipt.

信託受益権の譲渡の対価の支払者は、その受理した第二項に規定する申請書（に規定する書類及び署名用電子証明書等を含む。）及び第三項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。

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 (Confirmation, etc. by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust) or , the payer must, pursuant to , make clear in the book prescribed in that the confirmation under or has been conducted, by entering the title of the document specified in each item of as applied mutatis mutandis pursuant to , or of the document confirming a change of domicile, etc. prescribed in , that was presented at the time of the notice under , 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 as applied mutatis mutandis pursuant to that was presented at the time of that notice), or the fact that the confirmation under was conducted.

信託受益権の譲渡の対価の支払者は、（信託受益権の譲渡の対価の支払者の確認等）又は（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、の規定により、に規定する帳簿に、（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において準用する各号（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において準用するに定める書類の名称）又はの規定による確認をした旨を記載することにより、又は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 (including the book prescribed in ) 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、に規定する帳簿（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。

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