A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) and any other person prescribed by Cabinet Order; hereinafter the same applies in this Article) that is paid, in Japan, interest or similar income as prescribed in Article 23, paragraph (1) (Interest Income), or dividends or similar income as prescribed in Article 24, paragraph (1) (Dividend Income) (other than interest on an ordinary deposit and any other interest prescribed by Cabinet Order; interest on a bearer public and corporate bond; a dividend of surplus from a bearer share or similar interest (meaning a dividend of surplus as prescribed in that paragraph; the same applies in the following paragraph); or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates; hereinafter the same applies in this paragraph) must notify the person paying the interest or similar income or dividends or similar income (or the person prescribed by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) of its name, domicile (or of a place as 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 as prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (or, for a person that has no individual number or corporate number (meaning a corporate number as prescribed in that paragraph; hereinafter the same applies in this Chapter) or any other person prescribed by Cabinet Order, the name and domicile; hereinafter the same applies in this paragraph), by the day on which the decision to pay the interest or similar income or dividend or similar income is finalized, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the residence certificate or certificate of registered information thereof and any other document prescribed by Cabinet Order to the person making the payment or transmit an electronic certificate for signature or similar record (meaning an electronic certificate for signature as prescribed in Article 3, paragraph (1) (Issuance of Electronic Certificates for Signature for Individual Number Cards) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. or any other electronic or magnetic record (meaning a record used in computerized information processing which is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses) that is prescribed by Ministry of Finance Order; hereinafter the same applies in this Chapter), pursuant to Cabinet Order, and the person making the payment must verify the name, domicile, and individual number or corporate number of which the person has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order.
国内において第二十三条第一項（利子所得）又は第二十四条第一項（配当所得）に規定する利子等又は配当等（普通預金の利子その他の政令で定めるもの、無記名の公社債の利子、無記名株式等の剰余金の配当（同項に規定する剰余金の配当をいう。次項において同じ。）並びに無記名の貸付信託、投資信託及び特定受益証券発行信託の受益証券に係る収益の分配を除く。以下この項において同じ。）につき支払を受ける者（法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものを除く。以下この条において同じ。）は、政令で定めるところにより、その利子等又は配当等につきその支払の確定する日までに、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、財務省令で定める場所とする。以下この項において同じ。）及び個人番号又は行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号（個人番号又は法人番号（同項に規定する法人番号をいう。以下この章において同じ。）を有しない者その他政令で定める者にあつては、氏名又は名称及び住所。以下この項において同じ。）を、その利子等又は配当等の支払をする者（これに準ずる者として政令で定めるものを含む。以下この項において同じ。）に告知しなければならない。この場合において、当該支払を受ける者は、政令で定めるところにより、当該支払をする者にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類を提示し、又は署名用電子証明書等（電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律第三条第一項（個人番号カード用署名用電子証明書の発行）に規定する署名用電子証明書その他の電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）であつて財務省令で定めるものをいう。以下この章において同じ。）を送信しなければならないものとし、当該支払をする者は、政令で定めるところにより、当該告知された氏名又は名称、住所及び個人番号又は法人番号を当該書類又は署名用電子証明書等により確認しなければならないものとする。
A person that is paid, in Japan, interest on a bearer public and corporate bond; a dividend of surplus from a bearer share or similar interest; or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates; must submit a paper-based notice of receipt of the payment upon having been so paid to the person handling the payment, pursuant to Cabinet Order. In doing so, the person submitting the paper-based notice must present documents relating thereto as prescribed in the preceding paragraph to the person handling the payment, or transmit an electronic certificate for signature or similar record to that person, pursuant to Cabinet Order, and the person handling the payment must verify the information given in the paper-based notice against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order.
国内において無記名の公社債の利子、無記名株式等の剰余金の配当又は無記名の貸付信託、投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配につき支払を受ける者は、政令で定めるところにより、これらの受領に関する告知書を、その支払を受ける際、その支払の取扱者に提出しなければならない。この場合において、当該告知書を提出する者は、政令で定めるところにより、当該支払の取扱者にその者の前項に規定する書類を提示し、又は署名用電子証明書等を送信しなければならないものとし、当該支払の取扱者は、政令で定めるところにより、当該告知書に記載されている事項を当該書類又は署名用電子証明書等により確認しなければならないものとする。
The person handling the payment referred to in the preceding paragraph may make the payment referred to in that paragraph only after having the recipient submit a paper-based notice as set forth in that paragraph.
A person that is paid as referred to in paragraph (2) may, in lieu of submitting the paper-based notice prescribed in that paragraph, provide the information that is required to be given in the paper-based notice by electronic or magnetic means (meaning a means that uses an electronic data processing system or any other means that uses information and communications technology). In such a case, the person that is paid is deemed to have submitted the paper-based notice.