①A book-entry transfer institution (meaning a book-entry transfer institution prescribed in Article 2, paragraph (2) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article) must, pursuant to the provisions of Cabinet Order, manage participant information (meaning the name and the domicile or residence of a participant of that book-entry transfer institution or of its subordinate institution (meaning a subordinate institution prescribed in Article 2, paragraph (9) of that Act; the same applies in the following paragraph), and other matters concerning the details of shares, etc. (meaning those corporate bonds, etc. that are specified by Ministry of Finance Order; the same applies in that paragraph) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of the participants that the book-entry transfer institution holds.

②When a book-entry transfer institution is requested, by a person required to submit a record to a district director under the national tax laws (limited to an issuer of shares, etc. or an account management institution), to provide the identification number and other matters specified by Ministry of Finance Order (referred to as the "identification number, etc." in this paragraph) of a participant of that book-entry transfer institution or of its subordinate institution (limited to a person holding rights in the shares, etc. or a participant of that account management institution; the same applies hereinafter in this paragraph), the book-entry transfer institution is to provide, pursuant to the provisions of Cabinet Order, the identification number, etc. of the participant that it holds to the person required to submit the record.