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Supplementary Provisions, Article 8Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds

第八条（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等に関する経過措置）

In the case where a person who, before January 1, 2016, submitted the paper-based notice pursuant to the provisions of (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income prescribed in (hereinafter in this Article referred to as "interest and similar income") on the bearer public and corporate bonds, etc. prescribed in (hereinafter in this Article referred to as "bearer public and corporate bonds, etc.") (limited to a person who has not given notice pursuant to the provisions of (Transitional Measures Regarding Matters, etc. to Be Entered in Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) 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 payment date prescribed in of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of and in that case, the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in is deemed to be replaced with "individual number or corporate number", and the phrase "the phrase '' is deemed to be replaced with ''" in is deemed to be replaced with "the phrase 'an individual, ' is deemed to be replaced with 'an individual (excluding a person who has not given notice of an individual number), '".

平成二十八年一月一日前に（無記名公社債の利子等に係る告知書等の提出等）の規定による告知書を提出した者で同日以後に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。）のに規定する利子等（以下この条において「利子等」という。）の支払を受けるもの（（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無記名公社債等の利子等のに規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における及び（無記名公社債の利子等に係る告知書等の提出等）の規定の適用については、中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、中「「」とあるのは「」」とあるのは「「個人が、」とあるのは「個人（個人番号の告知をしていない者を除く。）が、」」とする。

The provisions of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation that was submitted before the Effective Date.

新規則第八十一条の十一第四項（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同項に規定する届出書について適用し、施行日前に提出した（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）に規定する届出書については、なお従前の例による。

In the case where a person who, before January 1, 2016, submitted the written application prescribed in (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income on bearer public and corporate bonds, etc. (limited to a person who has not given notice pursuant to the provisions of (Transitional 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) 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 payment date prescribed in of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in as applied mutatis mutandis pursuant to )" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".

平成二十八年一月一日前ににおいて準用する（告知に係る住民票の写しその他の書類の提示等）に規定する申請書を提出した者で同日以後に無記名公社債等の利子等の支払を受けるもの（（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）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無記名公社債等の利子等のに規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行規則第八十一条の十一第四項（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）の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又はにおいて準用するに規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。

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