Supplementary Provisions, Article 69Transitional Measures Regarding Payment Reports on Consideration for Transferring Shares, etc.
第六十九条(株式等の譲渡の対価等の支払調書に関する経過措置)
The provisions of Article 90-2, paragraphs (1) and (2) (Payment Report on Consideration for Transferring Shares, etc.) of the New Regulation apply to the consideration for transferring shares, etc. or redemption money or a similar asset prescribed in paragraph (1) of that Article, or the redemption money or a similar asset of a discount bond prescribed in paragraph (2) of that Article, for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the consideration for transferring shares, etc. or redemption money or a similar asset prescribed in Article 90-2, paragraph (1) (Payment Report on Consideration for Transferring Shares, etc.) of the Former Regulation, or the redemption money or a similar asset of a discount bond prescribed in paragraph (2) of that Article, for which payment was fixed before the Effective Date.
With respect to a record that a person who pays, on or after the Effective Date, the consideration for transferring shares, etc. specified in each item of Article 342, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares, etc.) of the Former Order to a person who gave the notice under those items before the Effective Date submits pursuant to the provisions of Article 90-2, paragraph (1) (limited to the part pertaining to item (i)) (Payment Report on Consideration for Transferring Shares, etc.) of the Regulation for Enforcement of the Income Tax Act, in respect of that consideration for transferring shares, etc. for which payment is fixed by the day on which the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (13) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date), the provisions of Article 90-2, paragraph (1), item (i), (a) of the Regulation for Enforcement of the Income Tax Act, in so far as they pertain to the individual number of the person receiving the payment, do not apply.
施行日前に旧令第三百四十二条第二項各号(株式等の譲渡の対価の受領者の告知)の告知をした者に対して施行日以後に当該各号に定める株式等の譲渡の対価の支払をする者が、当該株式等の譲渡の対価のうちその支払を受ける者が番号利用法整備令第十六条第十三項(所得税法施行令の一部改正に伴う経過措置)の規定による告知をする日(その者が同項に規定する支払日までに当該告知をしないときは、当該支払日)までに支払の確定するものにつき所得税法施行規則第九十条の二第一項(第一号に係る部分に限る。)(株式等の譲渡の対価等の支払調書)の規定により提出する調書については、同項第一号イのうちその支払を受ける者の個人番号に係る部分の規定は、適用しない。
With respect to a record that a person who, on or after the Effective Date, delivers redemption money or a similar asset (meaning the redemption money or a similar asset prescribed in Article 90-2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act and the redemption money or a similar asset of a discount bond prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) to a person listed in the following items submits pursuant to the provisions of paragraph (1) of that Article (limited to the part pertaining to item (ii)) or paragraph (2) of that Article, in respect of that redemption money or a similar asset delivered by the date specified in each of the following items in accordance with the category of person listed in that item, the provisions of paragraph (1), item (ii), (a) and paragraph (2), item (i) of that Article, in so far as they pertain to the individual number or corporate number of the person receiving the delivery, do not apply:
a person who, before the Effective Date, gave the notice under Article 336, paragraph (2), items (i) through (iv) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order to the head of a business office, etc. of a financial institution prescribed in those provisions, in respect of the beneficial interest in an Investment Trust, etc., bond-type beneficial interest, public and corporate bond, or public and corporate bond with separated interest prescribed in Article 346, paragraph (4) (Notice by Persons Receiving Redemption Money, etc.) of the Former Order that gave rise to the delivery of that redemption money or a similar asset: the day on which the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
a person who, at the time of concluding a contract pertaining to custody prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for the beneficial interest in an Investment Trust, etc., bond-type beneficial interest, public and corporate bond, or public and corporate bond with separated interest prescribed in Article 346, paragraph (4) of the Former Order that gave rise to the delivery of that redemption money or a similar asset, submitted the paper-based notice under that paragraph to the head of the business office, etc. of the financial institution prescribed in that paragraph with which the contract was concluded: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
当該償還金等の交付の基因となった旧令第三百四十六条第四項に規定する投資信託等の受益権、社債的受益権若しくは公社債又は分離利子公社債の旧令第三百三十九条第三項(無記名公社債の利子等に係る告知書等の提出等)に規定する保管の委託に係る契約の締結の際に、当該契約を締結した同項に規定する金融機関の営業所等の長に同項の告知書を提出した者 当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項(無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置)の規定による告知をする日(その者が同項に規定する支払日までに当該告知をしないときは、当該支払日)
a person who, in respect of the receipt of money or other assets delivered together with that redemption money or a similar asset that fall under the interest and similar income or dividends and similar income prescribed in Article 346, paragraph (4) (Notice by Persons Receiving Redemption Money, etc.) of the Order for Enforcement of the Income Tax Act, falls under a case set forth in Article 336, paragraph (2), items (i) through (iv) of the Former Order (limited to the case where the person has, before the Effective Date, made the deposit, etc., the opening of an account, or the request for a change of name or rewriting prescribed in those provisions) and is deemed to have given the notice under paragraph (1) of that Article to the head of the business office, etc. of the financial institution prescribed in those provisions: the day on which the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
a person who, in respect of the receipt of money or other assets delivered together with that redemption money or a similar asset that fall under the interest and similar income or dividends and similar income prescribed in Article 346, paragraph (4) of the Order for Enforcement of the Income Tax Act, falls under the case prescribed in Article 339, paragraph (3) of the Former Order (limited to the case where the person has, before the Effective Date, concluded a contract pertaining to custody prescribed in that paragraph) and is deemed to have submitted, to the head of the business office, etc. of the financial institution prescribed in that paragraph, the paper-based notice under paragraph (1) of that Article: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date).
当該償還金等とともに交付を受ける金銭その他の資産で所得税法施行令第三百四十六条第四項に規定する利子等又は配当等に該当するものの受領につき、旧令第三百三十九条第三項に規定する場合(施行日前に同項に規定する保管の委託に係る契約を締結している場合に限る。)に該当して同項に規定する金融機関の営業所等の長に同条第一項の規定による告知書の提出があったものとみなされる者 当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日(その者が同項に規定する支払日までに当該告知をしないときは、当該支払日)
bond-type beneficial interestmachine translation
「社債的受益権」
A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as Article 6-3, item (iv) of the Income Tax Act defines it by reference to Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.
Defined inArticle 53, paragraph (1), item (i)
shares, etc.machine translation
「株式等」
In Article 90-2, the shares, etc. defined in Article 224-3, paragraph (2) of the Income Tax Act: shares (including rights to become a shareholder and share options), other equity interests in corporations, preferred equity investments, beneficial interests in investment trusts and specified beneficiary certificate-issuing trusts, company bond-type beneficial interests (社債的受益権), and bonds other than those the paragraph excludes.
Short name set inArticle 90-2, paragraph (1)· applies only in this article
redemption money or a similar asset of a discount bondmachine translation
「割引債の償還金等」
In Article 90-2, paragraph (2), the redemption money or a similar asset (償還金等), as Article 224-3, paragraph (4) of the Income Tax Act defines it, of the bonds Article 352-2, paragraph (2) of the Order for Enforcement of the Income Tax Act (所得税法施行令) lists: bonds issued at a discount, separated principal and separated interest bonds, and interest-bearing bonds whose issue price is at or below a ratio of face value that a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 90-2, paragraph (2)· applies only in this paragraph
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)
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)
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)
payment datemachine translation
「支払日」
In Article 51, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the date by which a person who receives interest or similar income on bearer bonds or similar securities (無記名公社債等) under an application or notice 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 receives such a payment, or, for a person who has neither number on that day, the day one month after the number notification date (番号通知日).
Short name set inSupplementary Provisions, Article 51, paragraph (3)· applies only in this paragraph
redemption money or a similar assetmachine translation
「償還金等」
In this paragraph of the supplementary provisions (附則) of Ministry of Finance Order (財務省令) No. 53 of 2014, both the redemption money or similar assets (償還金等) of Article 90-2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act — money or other assets handed over in the cases Article 224-3, paragraph (4) of the Income Tax Act lists — and the redemption money of discount bonds (割引債の償還金等) of paragraph (2) of that Article 90-2.
Defined inSupplementary Provisions, Article 69, paragraph (3)· applies only in this paragraph