Supplementary Provisions, Article 58Transitional Measures Concerning Notice by the Person Settling a Futures Contract
第五十八条（先物取引の差金等決済をする者の告知に関する経過措置）
The provisions of Article 81-36, paragraph (3) of the New Regulation (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) apply to a written application under Article 350-4, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 350-4, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) that was submitted before the Effective Date.
新規則第八十一条の三十六第三項（先物取引の差金等決済をする者の告知）の規定は、施行日以後に提出する新令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に提出した旧令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
A person who submitted the written application under Article 350-4, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, makes the cash settlement, etc. prescribed in Article 350-3, paragraph (1) of the Former Order (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) (hereinafter referred to as the "cash settlement, etc." in this paragraph) of a futures transaction prescribed in that paragraph must, by the date on which the person first makes the cash settlement, etc. of that futures transaction on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the last day of the month following the month that includes the number notification date; hereinafter referred to as the "settlement date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the futures commission merchant or similar party prescribed in Article 81-36, paragraph (5) of the Regulation for Enforcement of the Income Tax Act (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) who accepted that written application (hereinafter referred to as the "futures commission merchant or similar party" in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person making the cash settlement, etc. of that futures transaction does not give that notice by the settlement date, then with respect to the cash settlement, etc. of that futures transaction made on or after that settlement date and relating to that futures commission merchant or similar party, Article 350-4, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) and Article 81-36, paragraph (5) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
施行日前に旧令第三百五十条の四第三項の申請書を提出した者で施行日以後に旧令第三百五十条の三第一項（先物取引の差金等決済をする者の告知）に規定する先物取引の同項に規定する差金等決済（以下この項において「差金等決済」という。）をするものは、経過日以後最初に当該先物取引の差金等決済をする日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する月の翌月末日。以下この項において「決済日」という。）までに、当該申請書を受理した所得税法施行規則第八十一条の三十六第五項（先物取引の差金等決済をする者の告知）に規定する商品先物取引業者等（以下この項及び次項において「商品先物取引業者等」という。）に、その者の確認書類を提示し、又は署名用電子証明書等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、当該先物取引の差金等決済をする者が決済日までに当該告知をしないときは、当該決済日以後にする当該先物取引の差金等決済で当該商品先物取引業者等に係るものについては、前項の規定にかかわらず、所得税法施行令第三百五十条の四第五項（先物取引の差金等決済をする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三十六第五項の規定を適用する。
The futures commission merchant or similar party 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 Article 81-36, paragraph (3) of the Former Regulation (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract), 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.
The provisions of Article 81-36, paragraph (4) 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 Article 81-36, paragraph (4) of the Former Regulation.
新規則第八十一条の三十六第四項の規定は、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、施行日前に旧規則第八十一条の三十六第四項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。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inSupplementary Provisions, Article 6, paragraph (2)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
number notification datemachine translation
「番号通知日」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the day on which a person who had neither an individual nor a corporate number on his or her first payment day after the lapse date (経過日) is first notified of one under the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
lapse datemachine translation
「経過日」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the day on which six years have passed from the date that Order came into effect, which is the date the provisions listed in Article 1, item (iv) of the supplementary provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) came into effect.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the electronic certificate for signature or similar record named in Article 8, paragraph (3) of the Act No. 28 of 2013 that those provisions call the arrangement Act for the individual number system (番号利用法整備法), which a person may send to the payer instead of showing an identity document (確認書類) in order to notify their individual number (個人番号) or corporate number (法人番号).
Short name set inSupplementary Provisions, Article 49, paragraph (2)
futures commission merchant or similar partymachine translation
「商品先物取引業者等」
The futures commission merchant or similar party referred to in Article 81-36, paragraph (5) of the Regulation for Enforcement of the Income Tax Act as worded in 2014; in this paragraph of the supplementary provisions (附則) of Ministry of Finance Order (財務省令) No. 53 of 2014, the one that accepted the application (申請書) a person settling futures transactions (先物取引) had filed before that Order came into effect, and to which that person must now give their Individual Number (個人番号) or corporate number (法人番号).
Short name set inSupplementary Provisions, Article 58, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 58, paragraph (3)
cash settlement, etc.machine translation
「差金等決済」
In Article 58, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the settlement by payment of the difference or otherwise (差金等決済) of a futures transaction, as Article 350-3, paragraph (1) of the Order for Enforcement of the Income Tax Act as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it refers to it.
Short name set inSupplementary Provisions, Article 58, paragraph (2)· applies only in this paragraph
settlement datemachine translation
「決済日」
In Article 58, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the date by which a person who makes a cash settlement of a futures transaction (先物取引の差金等決済) under an application made before that Order came into effect must give notice of his or her individual or corporate number: the first day after the lapse date (経過日) on which he or she makes such a settlement, or, for a person who has neither number on that day, the last day of the month after the month of the number notification date (番号通知日).
Short name set inSupplementary Provisions, Article 58, paragraph (2)· applies only in this paragraph
noticemachine translation
「告知」
In Articles 49, 51, 52, 54, 57, 58 and 59 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the notice the preceding paragraph of each requires: a person who filed an application before that Order came into effect giving their Individual Number (個人番号) or corporate number (法人番号) to the party that accepted it, by showing an identity document or sending a signature-use electronic certificate (署名用電子証明書等).
Short name set inSupplementary Provisions, Article 58, paragraph (3)· applies only in this paragraph