①A 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 a share or similar interest and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify the person set forth in that item (or the person prescribed by Cabinet Order as being equivalent thereto; hereinafter referred to as the "payer" in this paragraph) 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 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 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 residence certificate or the 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:

②A share or similar interest as prescribed in the preceding paragraph means the following (and includes those in Foreign Corporations):

③Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the money or other assets referred to in Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) which are prescribed by Cabinet Order (other than any part thereof that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to the provisions of that paragraph) or the money prescribed by Cabinet Order (hereinafter referred to as "monies or other assets" in this paragraph) and to the person delivering the monies or other assets. In such a case, in paragraph (1), the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, monies or other assets as prescribed in paragraph (3)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the monies or other assets"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the monies or other assets"; and the term "payer" is deemed to be replaced with "deliverer".

④Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the following money or other assets (hereinafter referred to as "redemption money or a similar asset" in this Article) and to the person delivering the redemption money or similar asset. In such a case, in that paragraph, the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, redemption money or a similar asset as prescribed in paragraph (4)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the redemption money or similar asset"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the redemption money or similar asset"; and the term "payer" is deemed to be replaced with "deliverer".