Supplementary Provisions, Article 51Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
第五十一条(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)
The provisions of Article 81-9 (Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds), Article 81-10 (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc. in Relation to Bearer Public and Corporate Bonds) and Article 81-12 (Recording of Matters Confirmed by Persons Handling Payment of Interest and Similar Income from Bearer Public and Corporate Bonds, etc., Preservation of Books and Documents, etc.) of the New Regulation (limited, as to these provisions, to the part pertaining to Article 339, paragraph (1) of the New Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds)) apply to the interest and similar income prescribed in Article 339, paragraph (1) of the New Order from the bearer public and corporate bonds, etc. prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income (hereinafter referred to as "interest and similar income" in this Article) prescribed in Article 339, paragraph (1) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) from the bearer public and corporate bonds, etc. prescribed in that paragraph (hereinafter referred to as "bearer public and corporate bonds, etc." in this Article) that is to be paid before the Effective Date.
新規則第八十一条の九(無記名公社債の利子等の受領者の告知書の記載事項等)、第八十一条の十(無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲)及び第八十一条の十二(無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等)(これらの規定のうち、新令第三百三十九条第一項(無記名公社債の利子等に係る告知書等の提出等)に係る部分に限る。)の規定は、施行日以後に支払を受けるべき同項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けるべき旧令第三百三十九条第一項(無記名公社債の利子等に係る告知書等の提出等)に規定する無記名公社債等(以下この条において「無記名公社債等」という。)の同項に規定する利子等(以下この条において「利子等」という。)については、なお従前の例による。
The provisions of Article 81-9, Article 81-10 and Article 81-12 of the New Regulation (limited, as to these provisions, to the part pertaining to Article 339, paragraph (3) of the New Order) apply to a paper-based notice under Article 339, paragraph (3) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a paper-based notice under Article 339, paragraph (3) of the Former Order that was submitted before the Effective Date.
新規則第八十一条の九、第八十一条の十及び第八十一条の十二(これらの規定のうち、新令第三百三十九条第三項に係る部分に限る。)の規定は、施行日以後に提出する同項の告知書について適用し、施行日前に提出した旧令第三百三十九条第三項の告知書については、なお従前の例による。
A person who submitted a paper-based notice under Article 339, paragraph (3) of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of interest and similar income from bearer public and corporate bonds, etc. must, by the date on which the person first receives payment of that interest and similar income from bearer public and corporate bonds, etc. 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 day on which one month has elapsed from the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the head of the business office of a financial institution or other such place prescribed in Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) who accepted that paper-based notice (hereinafter referred to as the "head of the business office of a financial institution or other such place" in this Article and the following Article), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest and similar income from bearer public and corporate bonds, etc. does not give that notice by the payment date, then with respect to that interest and similar income from bearer public and corporate bonds, etc. that is to be paid on or after that payment date and the payment of which is handled by that head of the business office of a financial institution or other such place, Article 339, paragraph (3) of that Order and Article 81-9, paragraph (3) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) apply notwithstanding the provisions of the preceding paragraph.
施行日前に旧令第三百三十九条第三項の規定による告知書を提出した者で施行日以後に無記名公社債等の利子等の支払を受けるものは、経過日以後最初に当該無記名公社債等の利子等の支払を受ける日(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、当該告知書を受理した所得税法施行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)に規定する金融機関の営業所等の長(以下この条及び次条において「金融機関の営業所等の長」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、当該無記名公社債等の利子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無記名公社債等の利子等で当該金融機関の営業所等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、同令第三百三十九条第三項及び所得税法施行規則第八十一条の九第三項(無記名公社債の利子等の受領者の告知書の記載事項等)の規定を適用する。
If notice has been given under the preceding paragraph (hereinafter referred to as "notice" in this Article), the head of the business office of a financial institution or other such place must confirm whether the individual number or corporate number so notified is the same as the individual number or corporate number stated or recorded in the verification documents presented, or the electronic certificate for signature or similar record received, at the time of that notice.
金融機関の営業所等の長は、前項の規定による告知(以下この条において「告知」という。)があった場合には、当該告知があった個人番号又は法人番号が、当該告知の際に提示を受けた確認書類又は送信を受けた署名用電子証明書等に記載又は記録がされた個人番号又は法人番号と同じであるかどうかを確認しなければならない。
If the head of the business office of a financial institution or other such place acts as intermediary for registration under the provisions of the Act on National Government Bonds (Act No. 34 of 1906) with respect to the bearer public and corporate bonds, etc. concerned in the notice, or acts as intermediary for entrustment of custody with respect to the bearer public and corporate bonds, etc. concerned in the notice, the head must, after that notice, notify the person who handled that registration or the person who has been entrusted with that custody of the individual number or corporate number confirmed under the preceding paragraph and the fact that the confirmation has been made.
金融機関の営業所等の長は、告知に係る無記名公社債等につき国債に関する法律(明治三十九年法律第三十四号)の規定による登録の取次ぎをしている場合又は告知に係る無記名公社債等につき保管の委託の取次ぎをしている場合には、その告知後、当該登録の取扱いをした者又は当該保管の委託を受けた者に対し、前項の確認をした個人番号又は法人番号及び当該確認をした旨を、通知しなければならない。
If the head of the business office of a financial institution or other such place has made the confirmation under paragraph (4), the head must make clear that the confirmation has been made, by entering the name of the verification documents presented at the time of the notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice in the books concerning the acceptance of Deposits and Savings or jointly managed trusts, the shareholder register and other books concerning the issuance of Securities (including similar books or documents) that are prescribed in Article 338, paragraph (4) of the Order for Enforcement of the Income Tax Act (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of that Order and that relate to that confirmation.
金融機関の営業所等の長は、第四項の規定による確認をした場合には、当該確認に係る所得税法施行令第三百三十九条第九項において準用する同令第三百三十八条第四項(貯蓄取扱機関等の営業所の長の確認等)の預貯金又は合同運用信託の受入れに関する帳簿、株主名簿その他の有価証券の発行に関する帳簿(これらに類する帳簿又は書類を含む。)に、告知の際に提示され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することにより、当該確認をした旨を明らかにしておかなければならない。
A person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph must, if the person has received the notification under that paragraph, make clear the fact of having received that notification by entering the individual number or corporate number notified and a statement to that effect in the books concerning that registration or entrustment of custody (including similar books).
The head of the business office of a financial institution or other such place, and a person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph, must preserve the books prescribed in paragraph (6), or the books concerning registration or entrustment of custody prescribed in the preceding paragraph, for five years from the year following the year that includes the day on which those books are closed. In this case, the provisions of paragraph (5) of the preceding Article apply mutatis mutandis where the head of the business office of a financial institution or other such place is the head of the business office of a postal savings bank prescribed in that paragraph.
The head of the business office of a financial institution or other such place, and a person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph, must preserve documents stating the content of the notification received under that paragraph for five years from the year following the year that includes the day on which the notification was received.
金融機関の営業所等の長及び第五項に規定する登録の取扱いをした者又は同項に規定する保管の委託を受けた者は、その受けた同項の規定による通知の内容を記載した書類を、当該通知を受けた日の属する年の翌年から五年間保存しなければならない。
Supplementary Provisions, Article 52Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
第五十二条(無記名公社債の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 81-11, paragraph (2) of the New Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) apply to a written application under Article 337, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 337, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) that was submitted before the Effective Date.
新規則第八十一条の十一第二項(無記名公社債の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、施行日以後に提出する新令第三百三十九条第九項(無記名公社債の利子等に係る告知書等の提出等)において準用する新令第三百三十七条第三項(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三百三十九条第九項(無記名公社債の利子等に係る告知書等の提出等)において準用する旧令第三百三十七条第三項(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, before the Effective Date, submitted the written application under Article 337, paragraph (3) of the Former Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Former Order and who receives payment, on or after the Effective Date, of the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph must, by the date on which the person first receives payment of that interest and similar income from bearer public and corporate bonds, etc. 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 day on which one month has elapsed from the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the head of the business office of a financial institution or other such place who accepted that written application, and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest and similar income from bearer public and corporate bonds, etc. does not give that notice by the payment date, then with respect to that interest and similar income from bearer public and corporate bonds, etc. that is to be paid on or after that payment date and the payment of which is handled by that head of the business office of a financial institution or other such place, Article 337, 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) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of that Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) and Article 81-11, paragraph (3) 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 and Similar Income from Bearer Public and Corporate Bonds) apply notwithstanding the provisions of the preceding paragraph.
施行日前に旧令第三百三十九条第九項において準用する旧令第三百三十七条第三項の申請書を提出した者で施行日以後に旧令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等の支払を受けるものは、経過日以後最初に当該無記名公社債等の利子等の支払を受ける日(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金融機関の営業所等の長に、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、当該無記名公社債等の利子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無記名公社債等の利子等で当該金融機関の営業所等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、所得税法施行令第三百三十九条第九項(無記名公社債の利子等に係る告知書等の提出等)において準用する同令第三百三十七条第五項(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十一第三項(無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項)の規定を適用する。
In the case of the preceding paragraph, the head of the business office of a financial institution or other such place who has received the notice under that paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-11, paragraph (2) of the Former Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds), 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 81-11, 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 Article 81-11, paragraph (3) of the Former Regulation.
新規則第八十一条の十一第三項の規定は、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、施行日前に旧規則第八十一条の十一第三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。
Supplementary Provisions, Article 53Transitional Measures Concerning Paper-Based Notices on the Transfer of Negotiable Deposits
第五十三条(譲渡性預金の譲渡等に関する告知書に関する経過措置)
The provisions of Article 81-17, paragraphs (1) and (3) of the New Regulation (Paper-Based Notice Regarding Transfer of Negotiable Deposits) apply to a transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the New Act (Notice of the Transfer of Negotiable Deposits) that takes place on or after the Effective Date, and the provisions then in force continue to govern a transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Former Act (Notice of the Transfer of Negotiable Deposits) that took place before the Effective Date.
新規則第八十一条の十七第一項及び第三項(譲渡性預金の譲渡等に関する告知書)の規定は、施行日以後に行われる新法第二百二十四条の二(譲渡性預金の譲渡等に関する告知)に規定する譲渡性預金の譲渡又は譲受けについて適用し、施行日前に行われた旧法第二百二十四条の二(譲渡性預金の譲渡等に関する告知)に規定する譲渡性預金の譲渡又は譲受けについては、なお従前の例による。
Supplementary Provisions, Article 54Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.
第五十四条(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)
The provisions of Article 81-21, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 81-26 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to a written application under Article 343, paragraph (3) of the New 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.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 343, paragraph (3) 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.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Former Order) that was submitted before the Effective Date.
新規則第八十一条の二十一第一項(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)(新規則第八十一条の二十六(交付金銭等の受領者の申請により作成する帳簿の記載事項等)又は第八十一条の三十(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)において準用する場合を含む。)の規定は、施行日以後に提出する新令第三百四十三条第三項(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)(新令第三百四十五条第六項(交付金銭等の受領者の告知等)又は第三百四十六条第六項(償還金等の受領者の告知等)において準用する場合を含む。)の申請書について適用し、施行日前に提出した旧令第三百四十三条第三項(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)(旧令第三百四十五条第六項(交付金銭等の受領者の告知等)又は第三百四十六条第六項(償還金等の受領者の告知等)において準用する場合を含む。)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 343, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the price for a transfer of shares, etc. prescribed in Article 342, paragraph (1) of the Former Order (Notice by a Recipient of the Price for a Transfer of Shares, etc.) must, by the date on which the person first receives payment of the price for a transfer of shares, etc. 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 "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the price for a transfer of shares, etc. prescribed in 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 Recipient of the Price for a Transfer of Shares, etc.) who accepted that written application (hereinafter referred to as the "payer of the price for a transfer of shares, etc." in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of the price for a transfer of shares, etc. does not give that notice by the payment date, then with respect to that price for a transfer of shares, etc. that is to be paid on or after that payment date and that relates to that payer of the price for a transfer of shares, etc., Article 343, 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 a Recipient of the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
施行日前に旧令第三百四十三条第三項の申請書を提出した者で施行日以後に旧令第三百四十二条第一項(株式等の譲渡の対価の受領者の告知)に規定する株式等の譲渡の対価の支払を受けるものは、経過日以後最初に当該株式等の譲渡の対価の支払を受ける日(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「支払日」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)に規定する株式等の譲渡の対価の支払者(以下この項及び次項において「株式等の譲渡の対価の支払者」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、当該株式等の譲渡の対価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株式等の譲渡の対価で当該株式等の譲渡の対価の支払者に係るものについては、前項の規定にかかわらず、所得税法施行令第三百四十三条第五項(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の規定を適用する。
The payer of the price for a transfer of shares, 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 Article 81-21, paragraph (1) 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.), 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。)を受けた株式等の譲渡の対価の支払者は、旧規則第八十一条の二十一第一項(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)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 81-21, paragraph (2) of the New Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 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 81-21, paragraph (2) of the Former Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 of the Former Regulation).
新規則第八十一条の二十一第二項(新規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。)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二十一第二項(旧規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。)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)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
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)
postal savings bankmachine translation
「郵便貯金銀行」
In Article 50, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the postal savings bank (郵便貯金銀行) as Article 94 of the Postal Service Privatization Act defines it: the stock company (株式会社) that Japan Post Holdings (日本郵政株式会社) sets up under Article 95 of that Act to carry on banking business.
Defined inSupplementary Provisions, Article 50, paragraph (5)· applies only in this paragraph
interest and similar incomemachine translation
「利子等」
In Article 51 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the interest and similar income (利子等) on bearer bonds and similar securities (無記名公社債等), as Article 339, 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 51, paragraph (1)· applies only in this article
bearer public and corporate bonds, etc.machine translation
「無記名公社債等」
In Article 51 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the bearer bonds and similar securities referred to in Article 339, 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.
Short name set inSupplementary Provisions, Article 51, paragraph (1)· applies only in this article
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
head of the business office of a financial institution or other such placemachine translation
「金融機関の営業所等の長」
In Articles 51, 52 and 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the head of the business office of a financial institution or other such place (金融機関の営業所等) with which bearer bonds and similar securities (無記名公社債等) are deposited for safekeeping, as Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to that head.
Short name set inSupplementary Provisions, Article 51, paragraph (3)· applies only in this article and in Supplementary Provisions, Article 52
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 51, paragraph (4)· applies only in this article
payment datemachine translation
「支払日」
In Article 52, paragraph (2) 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 52, 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 52, paragraph (3)· applies only in this paragraph
payment datemachine translation
「支払日」
In Article 54, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the date by which a person who receives the price for a transfer of shares, etc. (株式等) 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 last day of the month after the month of the number notification date (番号通知日).
Short name set inSupplementary Provisions, Article 54, paragraph (2)· applies only in this paragraph
payer of the price for a transfer of shares, etc.machine translation
「株式等の譲渡の対価の支払者」
In Article 54, paragraphs (2) and (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the payer of the price for a transfer of shares, etc. (株式等) referred to in Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act that received the recipient's application.
Short name set inSupplementary Provisions, Article 54, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 54, paragraph (3)
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 54, paragraph (3)· applies only in this paragraph