Supplementary Provisions, Article 11Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset
第十一条（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 Article 9, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions apply mutatis mutandis to the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset of a Securities Investment Trust, etc. of Shares, etc.) of the 2014 Former Order, of the written application prescribed in Article 343, paragraph (3), and who on or after that date is delivered the redemption money or a similar asset prescribed in Article 346, paragraph (3) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 56 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the delivery date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 56 of the Supplementary Provisions of the 2014 Amending Regulation for the first such redemption money or a similar asset on or after the lapse date. In this case, the phrase "Article 81-21, paragraph (3) of the Regulation for Enforcement of the Income Tax Act" in Article 9, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "Article 81-21, paragraph (3) of that Regulation as applied mutatis mutandis pursuant to Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Regulation for Enforcement of the Income Tax Act".
附則第九条第二項（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関する経過措置）の規定は、平成二十八年一月一日前に平成二十六年旧令第三百四十六条第六項（株式等証券投資信託等の償還金等の受領者の告知等）において準用する平成二十六年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）に規定する申請書の同項に規定する提出をした者で同日以後に平成二十六年旧令第三百四十六条第三項に規定する償還金等の交付を受けるもの（平成二十六年改正規則附則第五十六条（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）において準用する平成二十六年改正規則附則第五十四条第二項（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関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該償還金等の平成二十六年改正規則附則第五十六条において準用する平成二十六年改正規則附則第五十四条第二項に規定する交付日までの間に、最初にその者の氏名又は住所の変更をした場合について準用する。この場合において、附則第九条第二項中「所得税法施行規則第八十一条の二十一第三項」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）において準用する同令第八十一条の二十一第三項」と読み替えるものとする。
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 12 of 2018, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
2014 Former Ordermachine translation
「平成二十六年旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for 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, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
2014 Amending Regulationmachine translation
「平成二十六年改正規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 up to their Article 14, short name for Ministry of Finance Order No. 53 of 2014, a Ministerial Order (省令) that partially amended the Regulation for Enforcement of the Income Tax Act.
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (ii)· applies only in this provision and in Supplementary Provisions, Articles 3 to 14
addressmachine translation
「住所」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 from Article 7, paragraph (2) on, a person's address as Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act uses the word: for someone with no address in Japan, the place Article 81 of that Regulation sets instead.
Defined inSupplementary Provisions, Article 7, paragraph (2)
lapse datemachine translation
「経過日」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.
Defined inSupplementary Provisions, Article 7, paragraph (2)