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Article 225, paragraph (1), item (x)

a person as set forth in the items of Article 224-3, paragraph (1) (Notice by Persons Receiving Consideration for a Share Transfer) and paying, in Japan, a consideration for the transfer of a share or similar interest as prescribed in paragraph (2) of that Article, a person delivering, in Japan, monies or other assets as prescribed in paragraph (3) of that Article who is a person delivering them as prescribed in that paragraph, or a person delivering, in Japan, redemption money or a similar asset as prescribed in paragraph (4) of that Article who is a person delivering it as prescribed in that paragraph, to a Resident or to a Nonresident with a permanent establishment;

居住者又は恒久的施設を有する非居住者に対し国内において第二百二十四条の三第二項(株式等の譲渡の対価の受領者の告知)に規定する株式等の譲渡の対価の支払をする同条第一項各号に掲げる者、同条第三項に規定する金銭等の交付をする同項に規定する交付をする者又は同条第四項に規定する償還金等の交付をする同項に規定する交付をする者

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