Supplementary Provisions, Article 48Scope of Documents to Be Presented to Persons Handling Payment Work, etc.
第四十八条（支払事務取扱者等に提示する書類の範囲）
The documents specified by Ministry of Finance Order as prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) are the documents specified in the relevant items, according to the category of persons listed in Article 81-6, paragraph (1), item (i) or (ii) (limited to the part pertaining to (b)) or paragraph (3), item (i) or (iii) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.).
番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）に規定する財務省令で定める書類は、所得税法施行規則第八十一条の六第一項第一号若しくは第二号（ロに係る部分に限る。）又は第三項第一号若しくは第三号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる者の区分に応じこれらの号に定める書類とする。
Number Use Arrangement Ordermachine translation
「番号利用法整備令」
Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
Short name set inSupplementary Provisions, Article 2, paragraph (1)