Article 225Payment Reports and Notice of Payment

一a person paying, in Japan, interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such interest and similar income payable to a Resident or Domestic Corporation from a Public and Corporate Bond or a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering issued outside Japan);

二a person paying, in Japan, a dividend or similar income as prescribed in Article 24, paragraph (1) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such a dividend or similar income payable to a Resident or Domestic Corporation from a beneficial interest in an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates, or from a share (or from a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets, a beneficial interest in a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, or a company bond-type beneficial interest) issued outside Japan);

三a person paying, in Japan, remuneration, a fee, contract money, or a monetary award as set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes from Remuneration and Fees); compensation for periodic deposits, finance charges, profits, or margin profits as prescribed in Article 209-2 (Obligation to Withhold Taxes from Compensation for Periodic Deposits in Installment Savings); or a distribution of profits as prescribed in Article 210 (Obligation to Withhold Taxes from Distributions of Profits Under a Silent Partnership Agreement), to a Resident or Domestic Corporation;

四a person paying, in Japan, insurance money or any other similar benefit specified by Cabinet Order under a life insurance policy (meaning an insurance policy concluded by a life insurance company as prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or by a foreign life insurance company or similar insurer as prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign life insurance company or similar insurer; the same applies in item (vi)) to a Resident or Domestic Corporation;

五a person paying, in Japan, a benefit under a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company as prescribed in Article 2, paragraph (4) of the Insurance Business Act or by a foreign casualty insurance company or similar insurer as prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign casualty insurance company or similar insurer; the same applies in the following item) or any other similar benefit specified by Cabinet Order to a Resident or Domestic Corporation;

六a person paying, in Japan, remuneration to a Resident or Domestic Corporation acting as agent for the conclusion of a life insurance policy, casualty insurance policy, or any other contract for mutual aid similar thereto;

八a person paying, in Japan, domestic source income as set forth in Article 161, paragraph (1), item (iv) or item (vi) through (xvi) or a pension as set forth in Article 209, item (ii) (Pensions Exempt from Withholding) to a Nonresident or Foreign Corporation;

九a corporation, or an individual who constitutes a real estate agency (limited to one as prescribed by Cabinet Order), paying, in Japan, a consideration for the renting out of real estate, a right on real estate, a vessel or aircraft (hereinafter referred to as "real estate and other such property" in this item) (including the establishment of a superficies or emphyteusis right or otherwise doing something that gives another person the use of real estate and other such property; hereinafter the same applies in this item) or for the transfer of real estate and other such property or the payment of fees for the intermediation of the purchase and sale or the renting out of real estate and other such property, other than a corporation or individual falling under the preceding item;

十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;

十一a person delivering, in Japan, redemption money or a similar asset as prescribed in Article 224-3, paragraph (4) which is specified by Cabinet Order, who is a person delivering it as prescribed in that paragraph, to a Nonresident without a permanent establishment, a Domestic Corporation (limited to a general incorporated association or general incorporated foundation (other than a public interest incorporated association or public interest incorporated foundation), a workers' cooperative, an Association or Foundation without Legal Personality, or a corporation deemed to be a public interest corporation or similar entity as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act under an Act other than the Corporation Tax Act, which is specified by Cabinet Order), or a Foreign Corporation;

十二a person as set forth in the items of Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) and paying, in Japan, a consideration for the transfer of a beneficial interest in a trust prescribed in that Article to a Resident or to a Nonresident with a permanent establishment;

十三the person that each of the items of Article 224-5, paragraph (1) prescribes for the category of case set forth in the item, as regards a futures contract prescribed in paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of that Article that is linked to the payment of the difference or other settlement of the contract as prescribed in that paragraph, which is effected in Japan by a Resident or by a Nonresident with a permanent establishment;

十四a payer prescribed in the preceding Article paying, in Japan, a consideration for the transfer of gold bullion and similar items prescribed in that Article to a Resident or to a Nonresident with a permanent establishment.