Supplementary Provisions, Article 70Transitional Measures Regarding Payment Reports on Delivered Money, etc.
第七十条（交付金銭等の支払調書に関する経過措置）
The provisions of Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the New Regulation apply to the delivery of the delivered money, etc. prescribed in that paragraph (referred to as "delivered money, etc." in the following paragraph) made on or after the Effective Date, and the provisions then in force continue to govern the delivery of the delivered money, etc. prescribed in Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the Former Regulation made before the Effective Date.
新規則第九十条の三第一項（交付金銭等の支払調書）の規定は、施行日以後に行われる同項に規定する交付金銭等（次項において「交付金銭等」という。）の交付について適用し、施行日前に行われた旧規則第九十条の三第一項（交付金銭等の支払調書）に規定する交付金銭等の交付については、なお従前の例による。
With respect to a record that a person who, on or after the Effective Date, delivers delivered money, etc. to a person listed in the following items submits pursuant to the provisions of Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the Regulation for Enforcement of the Income Tax Act, in respect of that delivered money, etc. 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 item (i) of that paragraph, 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), item (vi) or (vii) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order to the person handling payment affairs or the head of a business office, etc. of a financial institution prescribed in those provisions, in respect of the shares (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); the same applies in the following item) or contributions that gave rise to the delivery of that delivered money, etc.: the day on which the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) (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);
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 shares or contributions that gave rise to the delivery of that delivered money, etc., 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);
当該交付金銭等の交付の基因となった株式又は出資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 delivered money, etc. that fall under the dividends and similar income prescribed in Article 345, paragraph (4) (Notice by Persons Receiving Delivered Money, etc.) of the Order for Enforcement of the Income Tax Act, falls under a case set forth in Article 336, paragraph (2), item (vi) or (vii) of the Former Order (limited to the case where the person has, before the Effective Date, made the request for a change of name or rewriting, or the opening of an account, prescribed in those provisions) and is deemed to have given the notice under paragraph (1) of that Article to the person handling payment affairs or 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 that person handling payment affairs or 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);
当該交付金銭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三百四十五条第四項（交付金銭等の受領者の告知等）に規定する配当等に該当するものの受領につき、旧令第三百三十六条第二項第六号又は第七号に掲げる場合（施行日前にこれらの規定に規定する名義の変更若しくは書換えの請求又は開設をしている場合に限る。）に該当してこれらの規定に規定する支払事務取扱者又は金融機関の営業所等の長に同条第一項の告知をしたものとみなされる者 当該告知をした者が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五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）
a person who, in respect of the receipt of money or other assets delivered together with that delivered money, etc. that fall under the dividends and similar income prescribed in Article 345, 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).
当該交付金銭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三百四十五条第四項に規定する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）
delivered money, etc.machine translation
「交付金銭等」
Money or other assets of kinds a Cabinet Order (政令) specifies that a corporation hands over to its shareholders (株主等) in the events Article 25, paragraph (1) of the Income Tax Act lists — such as a merger, a return of capital or the corporation acquiring its own shares — other than the part treated as a dividend, together with other money that order specifies, as Article 224-3, paragraph (3) of that Act describes them.
Short name set inArticle 90-3, paragraph (1)· applies only in this article
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
delivered money, etc.machine translation
「交付金銭等」
Money or other assets of kinds a Cabinet Order (政令) specifies that a corporation hands over to its shareholders (株主等) in the events Article 25, paragraph (1) of the Income Tax Act lists — such as a merger, a return of capital or the corporation acquiring its own shares — other than the part treated as a dividend, together with other money that order specifies, as Article 224-3, paragraph (3) of that Act describes them.
Short name set inSupplementary Provisions, Article 70, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 70, paragraph (2)