Income Tax Act

The person paying the difference or otherwise settling a futures contract (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) must notify the person (hereinafter referred to as the "futures commission merchant or similar party" in this paragraph) that each of the following items prescribes for the category of case set forth in the item as regards the futures contract that the person pays the difference in or otherwise settles, of the name, domicile (or the place prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this paragraph), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this paragraph) by the day on which the person pays the difference or otherwise settles the contract, pursuant to Cabinet Order. In such a case, the person paying the difference or otherwise settling the futures contract must present a copy of the certificate of residence or certificate of registered information thereof and any other document prescribed by Cabinet Order to the futures commission merchant or similar party, or transmit an electronic certificate for signature or similar record to that party, pursuant to Cabinet Order, and the futures commission merchant or similar party must verify the name, domicile, and individual number or corporate number of which the party has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order:

if the person has conducted a commodity futures transaction (meaning a futures transaction as prescribed in Article 2, paragraph (3) (Definitions) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950) (including a transaction set forth in paragraph (10), item (i), (e) through (h) or item (ii) of that Article which is conducted on a commodity market as prescribed in paragraph (9) of that Article); hereinafter the same applies in this Article) or a foreign commodity market transaction (meaning a foreign commodity market transaction as prescribed in Article 2, paragraph (13) of that Act; hereinafter the same applies in this Article) by entrusting another party with the trade: the head of the business office or any place equivalent thereto (hereinafter referred to as the "business office or similar place" in this item and item (iii)) of the futures commission merchant prescribed in Article 2, paragraph (23) of that Act (hereinafter referred to as the "futures commission merchant" in this item and item (iii)) that the person has entrusted with the commodity futures transaction or foreign commodity market transaction (or the head of the business office or similar place of the futures commission merchant brokering the entrustment, if the person has used a broker to entrust the futures commission merchant with the commodity futures transaction or foreign commodity market transaction);

if the person has conducted a commodity futures transaction (other than as set forth in the preceding item): the head of the commodity exchange as prescribed in Article 2, paragraph (4) of the Commodity Derivatives Transaction Act which constitutes the other party to the commodity futures transaction and which operates a commodity market as prescribed in paragraph (9) of that Article;

if the person has conducted an over-the-counter commodity derivatives transaction (meaning an over-the-counter commodity derivatives transaction as prescribed in Article 2, paragraph (14) of the Commodity Derivatives Transaction Act; hereinafter the same applies in this Article): the head of the business office or similar place of the futures commission merchant that constitutes the other party to the over-the-counter commodity derivatives transaction (or the head of the business office or similar place of the futures commission merchant that undertook the brokerage, if the futures commission merchant has conducted the over-the-counter commodity derivatives transaction through brokerage);

if the person has conducted a market derivatives transaction (meaning a market derivatives transaction as prescribed in Article 2, paragraph (21) (Definitions) of the Financial Instruments and Exchange Act; hereinafter the same applies in this Article) or a foreign market derivatives transaction (meaning a foreign market derivatives transaction as prescribed in Article 2, paragraph (23) of that Act; hereinafter the same applies in this Article) by entrusting another party with the trade: the head of the business office of the financial instruments business operator or similar institution (meaning a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (but only one engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) (General Rules) of that Act; referred to as a "financial instruments business operator" in item (vii)) or a registered financial institution as prescribed in Article 2, paragraph (11) of that Act; hereinafter the same applies in this paragraph) that the person has entrusted with the market derivatives transaction or foreign market derivatives transaction (or the head of the business office of the financial instruments business operator or similar institution brokering the entrustment, if the person has used a broker to entrust the financial instruments business operator or similar institution with the market derivatives transaction or foreign market derivatives transaction);

if the person has conducted a market derivatives transaction (limited to a commodity-related market derivatives transaction as prescribed in Article 2, paragraph (8), item (i) of the Financial Instruments and Exchange Act; hereinafter the same applies in this item) (other than as set forth in the preceding item): the head of the financial instruments exchange as prescribed in paragraph (16) of that Article which constitutes the other party to the market derivatives transaction and which operates a financial instruments exchange market as prescribed in paragraph (17) of that Article;

if the person has conducted an over-the-counter derivatives transaction (meaning an over-the-counter derivatives transaction as prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act; hereinafter the same applies in this Article):the head of the business office of the financial instruments business operator or institution that constitutes the other party to the over-the-counter derivatives transaction (or the head of the business office of the financial instruments business operator or institution brokering the transaction, if the person has entrusted the financial instruments business operator or institution with the over-the-counter derivatives transaction through a broker);

if the person has acquired Securities as set forth in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act: the person that each of the following clauses prescribes for the category of case set forth in the clause:

if the person acquiring the Securities exercises or waives the rights that the Securities indicate:the head of the business office of the financial instruments business operator that handles the paperwork connected with the exercise or waiver of those rights in Japan;

if the person acquiring the Securities transfers the Securities and is paid a consideration for transferring them in Japan:the financial instruments business operator which has been asked to make the sale for the transfer of the Securities or the corporation to which the Securities are transferred (other than a corporation that transferred the Securities via a financial instruments business operator).

A futures contract as prescribed in the preceding paragraph means a contract or acquisition as set forth in one of the following items, and paying the difference or otherwise settling such a contract as prescribed in paragraph means effecting the settlement, exercise, waiver, or transfer that each of the following items prescribes for the category of transaction or acquisition set forth in the item:

a commodity futures transaction, foreign commodity market transaction, or over-the-counter commodity derivatives transaction: the settlement of the commodity futures transaction, foreign commodity market transaction, or over-the-counter commodity derivatives transaction (other than something that causes the commodity underlying the commodity futures transaction, foreign commodity market transaction, or over-the-counter commodity derivatives transaction to be delivered);

a market derivatives transaction, foreign market derivatives transaction, or over-the-counter derivatives transaction: the settlement of the market derivatives transaction, foreign market derivatives transaction, or over-the-counter derivatives transaction (other than something that causes the financial instrument prescribed in Article 2, paragraph (24) of the Financial Instruments and Exchange Act underlying the market derivatives transaction, foreign market derivatives transaction, or over-the-counter derivatives transaction to be delivered);

an acquisition of Securities as set forth in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act: the exercise (other than an exercise that causes the financial instrument prescribed in paragraph (24) of that Article to be delivered) or waiver of the rights indicated on the Securities, or the transfer of the Securities.

A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) that transfers gold or platinum bullion or gold or platinum coins (hereinafter referred to as "gold bullion and similar items" in this Article) and that is paid, in Japan, a consideration for transferring the gold bullion and similar items (other than a consideration the amount of which does not exceed the amount specified by Cabinet Order) by the person to which the gold bullion and similar items are transferred, must notify the person to which the gold bullion and similar items are transferred (limited to a person engaged in the business of buying and selling gold bullion and similar items; hereinafter referred to as the "payer" in this Article) of the name, domicile (or a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this Article), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this Article) by the time the person is paid, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the certificate of residence or certificate of registered information thereof and any other document prescribed by Cabinet Order to the payer, or transmit an electronic certificate for signature or similar record to the payer, pursuant to Cabinet Order, and the payer must verify the name, domicile, and individual number or corporate number of which the payer has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order.