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Supplementary Provisions, Article 49Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income

第四十九条(利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置)

The provisions of Article 81-7, paragraph (2) of the New Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.) apply to a written application under of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that is accepted on or after the Effective Date, and the provisions then in force continue to govern a written application under of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that was accepted before the Effective Date.

新規則第八十一条の七第二項(利子等の受領者の申請により作成する帳簿の記載事項)の規定は、施行日以後に受理する(告知に係る住民票の写しその他の書類の提示等)の申請書について適用し、施行日前に受理した(告知に係る住民票の写しその他の書類の提示等)の申請書については、なお従前の例による。

A person who submitted the written application under of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of the interest, etc. or dividends, etc. prescribed in of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) must, by the date on which the person first receives payment of that interest, etc. or those dividends, etc. on or after the day on which six years have elapsed from the Effective Date (hereinafter referred to as the "lapse date") (in the case of a person who does not have an individual number or a corporate number prescribed in Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest, etc.) (hereinafter referred to as a "corporate number") on that date, the day on which one month has elapsed from the day on which an individual number or corporate number is first notified on or after that date under the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (hereinafter referred to as the "number notification date"); hereinafter referred to as the "payment date" in this paragraph), present to the head of the business office of a savings institution, etc. prescribed in (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) who accepted that written application (hereinafter referred to as the "head of the business office of a savings institution, etc." in this paragraph and the following paragraph) the documents specified in each item of of that Order according to the category of persons listed in that apply to that person (hereinafter referred to as "verification documents" in the following paragraph and in Article 51 and Articles 54 through 59 (Transitional Measures, etc. Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions), or transmit an electronic certificate for signature or similar record prescribed in (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) (hereinafter referred to as "electronic certificate for signature or similar record"), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest, etc. or those dividends, etc. does not give that notice by the payment date, then with respect to that interest, etc. or those dividends, etc. that the person is to receive on or after that payment date and the payment of which is handled by the head of the business office of a savings institution, etc., and Article 81-7, paragraph (3) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.

施行日前にの申請書を提出した者で施行日以後に(預貯金、株式等に係る利子、配当等の受領者の告知)に規定する利子等又は配当等の支払を受けるものは、施行日から六年を経過した日(以下「経過日」という。)以後最初に当該利子等又は配当等の支払を受ける日(同日において個人番号及び所得税法施行規則第八十一条の七第三項第一号(利子等の受領者の申請により作成する帳簿の記載事項)に規定する法人番号(以下「法人番号」という。)を有しない者にあっては、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同日以後に個人番号又は法人番号が初めて通知された日(以下「番号通知日」という。)から一月を経過する日。以下この項において「支払日」という。)までに、当該申請書を受理した(告知に係る住民票の写しその他の書類の提示等)に規定する貯蓄取扱機関等の営業所の長(以下この項及び次項において「貯蓄取扱機関等の営業所の長」という。)に、その者の各号に掲げる者の区分に応じ当該各号に定める書類(次項並びに附則第五十一条及び第五十四条から第五十九条まで(金地金等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に関する経過措置等)において「確認書類」という。)を提示し、又は(租税特別措置法の一部改正に伴う経過措置)に規定する署名用電子証明書等(以下「署名用電子証明書等」という。)を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該利子等又は配当等の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該利子等又は配当等で当該貯蓄取扱機関等の営業所の長がその支払の取扱いをするものについては、前項の規定にかかわらず、及び所得税法施行規則第八十一条の七第三項の規定を適用する。

The head of the business office of a savings institution, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under of the Former Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.

前項の規定による告知(以下この項において「告知」という。)を受けた貯蓄取扱機関等の営業所の長は、(利子等の受領者の申請により作成する帳簿の記載事項)の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。

The provisions of Article 81-7, paragraph (3) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under of the Former Regulation.

新規則第八十一条の七第三項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前にの規定により提出した届出書については、なお従前の例による。

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