a person paying, in Japan, a distribution of proceeds from an Open-Ended Securities Investment Trust (other than a Bond Investment Trust) (including a person prescribed by Cabinet Order as being equivalent thereto);
国内においてオープン型の証券投資信託（公社債投資信託を除く。）の収益の分配につき支払をする者（これに準ずる者として政令で定めるものを含む。）