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Supplementary Provisions, Article 56Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset

第五十六条（償還金等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）

The provisions of (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.), and of the Supplementary Provisions apply mutatis mutandis to a person who, before the Effective Date, submitted the written application under of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to of the Former Order (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) and who receives, on or after the Effective Date, delivery of the redemption money or a similar asset prescribed in of the Former Order. In this case, the words " of the Former Order" in Article 54, paragraph (2) of the Supplementary Provisions are deemed to be replaced with " of the Former Order as applied mutatis mutandis pursuant to of the Former Order", " of the Former Order (Notice by a Person Receiving the Price for a Transfer of Shares, etc.)" with " of the Former Order", "payment of the price for a transfer of shares, etc." with "delivery of redemption money or a similar asset", "payment date" with "delivery date", "Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-30 of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset)", "payer of the price for a transfer of shares, etc." with "deliverer of redemption money or a similar asset", "that price for a transfer of shares, etc. that is to be paid" with "that redemption money or a similar asset that is to be delivered", and " (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act" with " (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to of that Order (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-30 of the Regulation for Enforcement of the Income Tax Act", and the words "payer of the price for a transfer of shares, etc." in Article 54, paragraph (3) of the Supplementary Provisions are deemed to be replaced with "deliverer of redemption money or a similar asset", and " of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with " of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset)".

附則第五十四条第二項及び第三項（株式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）の規定は、施行日前に（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）の申請書を提出した者で施行日以後にに規定する償還金等の交付を受ける者について準用する。この場合において、附則第五十四条第二項中「」とあるのは「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、「株式等の譲渡の対価の支払を」とあるのは「償還金等の交付を」と、「支払日」とあるのは「交付日」と、「所得税法施行規則第八十一条の二十一第二項（株式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」とあるのは「所得税法施行規則第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）に」と、「株式等の譲渡の対価の支払者」とあるのは「償還金等の交付者」と、「支払を受けるべき当該株式等の譲渡の対価」とあるのは「交付を受けるべき当該償還金等」と、「（株式等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）及び所得税法施行規則第八十一条の二十一第二項」とあるのは「（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）及び所得税法施行規則第八十一条の三十において準用する（株式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）」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「償還金等の交付者」と、「（株式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）」とあるのは「（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する（株式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）」と読み替えるものとする。

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