Act on Special Measures Concerning Taxation

Where a nonresident or foreign corporation receives payment of interest (excluding interest subject to the provisions of Article 8, paragraph (1) or paragraph (2)) on book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (excluding coupon-only book-entry government bonds prescribed in Article 90, paragraph (3) of that Act; hereinafter referred to in this Article as "book-entry government bonds") or municipal bonds which are subject to the provisions of that Act pursuant to Article 66 of that Act as applied mutatis mutandis pursuant to Article 113 of that Act (hereinafter referred to in this Article as "book-entry municipal bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in the account that they or it has established with a specified book-entry transfer institution, a specified account management institution, or a specified secondary account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan (hereinafter referred to in this Article as a "business office or similar place") or the specified overseas business office, etc. of the qualified foreign intermediary, if, when seeking the application of the provisions of this paragraph for the first time with regard to interest on book-entry government bonds or book-entry municipal bonds, the nonresident or foreign corporation has submitted a document stating such intention, their or its name or title and address (for a nonresident who has a residence in Japan or any other person specified by Order of the Ministry of Finance, the place specified by Order of the Ministry of Finance; the same applies hereinafter in this Article), and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption") to the district director with jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc., or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), income tax is not imposed on the interest so received.

With respect to interest on book-entry government bonds and interest on book-entry municipal bonds to be received by a nonresident or foreign corporation who is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); hereinafter the same applies in this paragraph), for the trust property under the foreign investment trust, the provisions of the preceding paragraph apply only where the foreign investment trust is one that falls under the category of a securities investment trust or a bond-based investment trust and satisfies any of the following requirements (referred to as a "qualified foreign securities investment trust" in item (ii) and paragraph (11)):

the following requirements:

the public offering of beneficial rights based on the establishment of the foreign investment trust has been conducted, outside Japan, by way of a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is equivalent to the one listed in item (i) of Article 2, paragraph (3), and it is stated in the prospectus (meaning the prospectus prescribed in paragraph (10) of that Article; the same applies hereinafter in this paragraph) of the foreign investment trust or any other document similar thereto that the relevant solicitation of offers to acquire is equivalent to the one listed in the item;

where the public offering of beneficial rights based on the establishment of the foreign investment trust is also conducted in Japan, the following requirements are satisfied:

the public offering of the beneficial rights has been conducted, in Japan, by way of a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which falls under the case listed in item (i) of that paragraph;

the distribution of proceeds pertaining to the beneficial rights for which the public offering referred to in (1) has been conducted is delivered through a person in charge of handling payment in Japan prescribed in Article 3-3, paragraph (1) or a person in charge of handling payment prescribed in Article 8-3, paragraph (1);

it is stated in the prospectus of the foreign investment trust or any other document similar thereto that the public offering and the distribution of proceeds are to be conducted in accordance with the provisions of (1) and (2).

all of the beneficial interests in the foreign investment trust have been acquired as the trust property of another qualified foreign securities investment trust, and it is stated in the prospectus of the foreign investment trust or any other document similar thereto that all of its beneficial interests are to be acquired as the trust property of another qualified foreign securities investment trust.

With regard to interest on book-entry government bonds or book-entry municipal bonds accruing from the trust property of a trust that is established under the laws and regulations of a foreign state and is similar to a retirement pension trust, etc. prescribed in Article 13, paragraph (3), item (ii) of the Income Tax Act (limited to one that falls under the category of a trust in which the beneficiary prescribed in paragraph (1) of that Article (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article) is deemed to hold the assets and liabilities belonging to its trust property (referred to in the following paragraph as a "trust taxed on its beneficiaries")) and which is operated in that foreign state mainly for the purpose of managing or paying retirement pensions, retirement allowances, or any other similar remuneration (hereinafter referred to in this paragraph and the following paragraph as a "foreign pension trust"), the provisions of paragraph (1) apply by deeming the trustee of the foreign pension trust to receive payment of the interest. In this case, the phrase "revenue and expenses" in paragraph (1) of that Article is deemed to be replaced with "revenue (excluding interest on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph to which the provisions of Article 5-2, paragraph (3) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of the Act on Special Measures Concerning Taxation apply) and expenses".

The provisions of paragraph (1) apply to interest received by a nonresident or foreign corporation on book-entry government bonds or book-entry municipal bonds belonging to the partnership property prescribed in Article 668 of the Civil Code (Act No. 89 of 1896) (including property specified by Cabinet Order as being similar thereto; hereinafter referred to in this paragraph as "partnership property") pertaining to a partnership contract prescribed in Article 667, paragraph (1) of that Code (including a contract specified by Cabinet Order as being similar thereto; hereinafter referred to in this paragraph as a "partnership contract") or to the trust property of a trust (limited to a trust taxed on its beneficiaries, and excluding a foreign pension trust; hereinafter the same applies in this Article), only where the nonresident or foreign corporation has submitted a written application for a tax exemption under paragraph (1), and the person who executes the business of the partnership pertaining to the partnership contract or the trustee of the trust (hereinafter referred to in this Article as a "business executor, etc.") has, when the nonresident or foreign corporation seeks the application of the provisions of that paragraph with regard to interest on book-entry government bonds or book-entry municipal bonds belonging to the partnership property or trust property, submitted a document stating the name of the partnership or the trust, the name or title and address of the business executor, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written notification of a partnership, etc.") and a copy of the partnership contract document pertaining to the partnership contract or of the trust contract document pertaining to the trust (hereinafter referred to in this Article as a "copy of the partnership contract, etc.") to the district director with jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc. referred to in that paragraph, or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of that paragraph.

The provisions of paragraph (1) do not apply to interest on book-entry government bonds and book-entry municipal bonds received by a nonresident who has a permanent establishment, which falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. In this case, where the nonresident has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1) (with regard to interest the nonresident receives on book-entry government bonds or book-entry municipal bonds belonging to the partnership property or trust property referred to in the preceding paragraph, where the nonresident has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1), and the business executor, etc. referred to in the preceding paragraph has submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc. to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1)), the provisions of Article 9-3-2 of this Act and Article 212 of the Income Tax Act do not apply to the interest so received.

With regard to the application of the provisions of Article 225 of the Income Tax Act and the provisions of Article 3-2 and Article 8-5 in the case where the provisions of paragraph (1) and the preceding paragraph apply, in Article 225, paragraph (1), item (viii) of that Act, the phrase "foreign corporation" is deemed to be replaced with "foreign corporation (excluding a foreign government or any other corporation specified by Cabinet Order)", and the phrase "person who makes the payment" is deemed to be replaced with "person who makes the payment (where the nonresident or foreign corporation has received the application of the provisions of Article 5-2, paragraph (1) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of the Act on Special Measures Concerning Taxation or of the second sentence of paragraph (5) of that Article with regard to interest on book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)"; in Article 3-2, the phrase "a resident or a nonresident with a permanent establishment, or a domestic corporation or a foreign corporation with a permanent establishment" is deemed to be replaced with "a nonresident or a foreign corporation", the phrase "interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding non-applicable interest)" is deemed to be replaced with "interest to which the provisions of Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article apply", the phrase "a person, who pays" is deemed to be replaced with "a person (for interest to which the provisions of Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article apply, the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article), who pays", and the phrase "the interest and similar income" is deemed to be replaced with "the interest"; and in Article 8-5, paragraph (1), the phrase "the following" is deemed to be replaced with "the following (excluding those to which the provisions of the second sentence of Article 5-2, paragraph (5) apply)".

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

specified book-entry transfer institution:A book-entry transfer institution as prescribed in Article 2, paragraph (2) of the Act on the Book-Entry Transfer of Company Bonds, Shares, etc. (including an institution that is deemed to be a book-entry transfer institution pursuant to the provisions of Article 48 of the Act), which has obtained consent from the State for handling government bonds pursuant to the provisions of Article 13 of the Act or obtained consent from the issuer of local government bonds for handling the local government bonds pursuant to the provisions of the Article;

specified account management institution:An account management institution prescribed in Article 2, paragraph (4) of the Act on the Book-Entry Transfer of Company Bonds, Shares (referred to in the following item and item (vii) as an "account management institution"), with which a specified book-entry transfer institution has established an account pursuant to the provisions of Article 12, paragraph (1) of the Act;

specified secondary account management institution: An account management institution that falls under any one of the following (excluding an institution that falls under the category of a secondary foreign account management institution):

an institution with which a specified account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;

an institution with which an institution that falls under the category of a specified secondary account management institution pursuant to the provisions of (a) or (c) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares; or

an institution with which an institution that falls under the category of a specified secondary account management institution pursuant to the provisions of (b) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;

qualified foreign intermediary: A secondary foreign account management institution or tertiary foreign account management institution that has obtained, pursuant to the provisions of Cabinet Order, the approval of the Commissioner of the National Tax Agency as an institution that has its head office or principal office in the foreign state (referred to in the following item as a "treaty partner state, etc.") in the case where the information may be provided to a foreign authority pursuant to provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for the mutual provision of information on the assessment and collection of taxes), or to any other foreign authority;

specified overseas business office, etc.: A business office or any other office of a qualified foreign intermediary, which is located in a treaty partner state, etc.;

entries or records under the book-entry transfer system:Entries or records in a transfer account book provided for in the Act on the Book-Entry Transfer of Company Bonds, Shares which are made pursuant to the provisions of the Act;

tertiary foreign account management institution: An account management institution (limited to an institution that falls under the category of institution prescribed in Article 44, paragraph (1), item (xiii) of the Act on the Book-Entry Transfer of Company Bonds, Shares, and excluding a domestic corporation; referred to in the following item as a "foreign account management institution"), which falls under any one of the following:

an institution with which a secondary foreign account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;

an institution with which an institution that falls under the category of a tertiary foreign account management institution pursuant to the provisions of (a) or (c) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares; or

an institution with which an institution that falls under the category of a tertiary foreign account management institution pursuant to the provisions of (b) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;

secondary foreign account management institution:A foreign account management institution with which a specified account management institution or specified secondary account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares.

Where an application for approval set forth in item (iv) of the preceding paragraph has been filed, the Commissioner of the National Tax Agency may dismiss the application when they find a fact that falls under any one of the following items with regard to the applicant:

any document necessary for filing the application contains a defective or false entry or that the application has not otherwise been filed pursuant to the provisions of Cabinet Order prescribed in item (iv) of the preceding paragraph;

the applicant is delinquent in paying national taxes at the time in question, and it is significantly difficult to collect the amount of taxes in arrears; or

there are reasonable grounds for finding that it is difficult for the applicant to keep the books, make records therein, or preserve the books pursuant to the provisions of paragraph (14) or to give notice pursuant to the provisions of paragraph (15) or paragraph (16).

The Commissioner of the National Tax Agency may, pursuant to the provisions of Cabinet Order, rescind the approval set forth in paragraph (7), item (iv) when the Commissioner finds that any of the following facts has arisen with regard to the person who has obtained the approval:

the fact that, where the district director has requested the person who has obtained the approval to make the submission of the documents found necessary to confirm whether the person properly implements the measures based on the provisions of this Article, the person did not submit them without delay; or

a fact that falls under any of the items of the preceding paragraph.

In the case referred to in paragraph (1) or paragraph (4), where a written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1), they are deemed to have been submitted at the time when they were received at the business office or similar place of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary via which they were to be submitted.

A person who submits a written application for a tax exemption must, upon submission, present the documents specified by Order of the Ministry of Finance as documents certifying that the person falls under the category of a nonresident or foreign corporation (where the provisions of paragraph (2) apply, a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust) to the head of the business office or similar place of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary to which the written application for a tax exemption is submitted, and the head of the business office or similar place of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary must confirm, by those documents, the name or title and address (where the provisions of that paragraph apply, the name or title and address, and the name of the qualified foreign securities investment trust and the statement under that paragraph pertaining to the qualified foreign securities investment trust, stated in the written application for a tax exemption) stated in the written application for a tax exemption.

Where a person who has submitted a written application for a tax exemption or a business executor, etc. who has submitted a written notification of a partnership, etc. comes to fall under any of the cases listed in the following items, the person or business executor, etc. must submit the return or the written notification and copy of the partnership contract, etc. specified in the relevant item to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc., or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), by the day preceding the day on which the person or business executor, etc. is first to receive, on or after the day on which the person or business executor, etc. comes to fall under that case, payment of interest on book-entry government bonds or book-entry municipal bonds for which entries or records under the book-entry transfer system have been made through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the written application for a tax exemption or the written notification of a partnership, etc. was submitted. In this case, if the return or the written notification and copy of the partnership contract, etc. specified in the relevant item have not been submitted, the provisions of that paragraph and the second sentence of paragraph (5) do not apply to the interest on the book-entry government bonds and book-entry municipal bonds received on or after the day on which the person or business executor, etc. comes to fall under that case.

where there has been a change in the name or title or address or any other matter specified by Order of the Ministry of Finance stated in the written application for a tax exemption or the return specified in item (iii): a return stating the name or title and address of the person who submitted the written application for a tax exemption or the return after the change, and other matters specified by Order of the Ministry of Finance;

where there has been a change in the name of the partnership or trust referred to in paragraph (4), the name or title or address of the business executor, etc. pertaining to the partnership or trust, or any other matter specified by Order of the Ministry of Finance stated in the written notification of a partnership, etc. or the written notification specified in item (iv): a written notification stating the name of the partnership or trust after the change and other matters specified by Order of the Ministry of Finance, and a copy of the partnership contract, etc.;

where five years have elapsed from the day following the latest of the day on which the written application for a tax exemption was submitted, the day on which the return specified in item (i) was submitted, or the day on which the return specified in this item was submitted: a return stating the name or title and address of the person who submitted the written application for a tax exemption and other matters specified by Order of the Ministry of Finance;

where five years have elapsed from the day following the latest of the day on which the written notification of a partnership, etc. and the copy of the partnership contract, etc. were submitted, the day on which the written notification and copy of the partnership contract, etc. specified in item (ii) were submitted, or the day on which the written notification and copy of the partnership contract, etc. specified in this item were submitted: a written notification stating the name of the partnership or trust pertaining to the business executor, etc. who submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc., the name or title and address of the business executor, etc., and other matters specified by Order of the Ministry of Finance, and a copy of the partnership contract, etc.

The provisions of paragraph (10) apply mutatis mutandis to the submission of the returns prescribed in items (i) and (iii) of the preceding paragraph and to the submission of the written notifications prescribed in items (ii) and (iv) of that paragraph and copies of the partnership contract, etc., and the provisions of paragraph (11) apply mutatis mutandis to the submission of the returns prescribed in items (i) and (iii) of the preceding paragraph. In this case, in paragraph (10), the phrase "paragraph (1) or paragraph (4)" is deemed to be replaced with "paragraph (12)", and the phrase "a written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1)" is deemed to be replaced with "a return or written notification prescribed in the items of that paragraph and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1)"; and in paragraph (11), the phrase "a person who submits a written application for a tax exemption" is deemed to be replaced with "a person who submits a return prescribed in item (i) or item (iii) of the following paragraph", the phrase "the written application for a tax exemption" is deemed to be replaced with "the return prescribed in those items", the phrase "氏名又は" (name or) is deemed to be replaced with "氏名若しくは" (name or, joining a smaller group of alternatives), the phrase "address (where the provisions of that paragraph apply" is deemed to be replaced with "address or the name and address after the change (where the provisions of paragraph (2) apply", the phrase "address, and" is deemed to be replaced with "address or the name and address after the change, and", and the phrase "the name of the qualified foreign securities investment trust" is deemed to be replaced with "the name or the name after the change of the qualified foreign securities investment trust".

A specified book-entry transfer institution, etc. and a qualified foreign intermediary must keep books with regard to book-entry government bonds or book-entry municipal bonds for which a person who has submitted a written application for a tax exemption made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or the qualified foreign intermediary, and must state or record in such books, pursuant to the provisions of Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the book-entry government bonds or book-entry municipal bonds, and any other matters specified by Order of the Ministry of Finance, for each person who has submitted the written application for a tax exemption.

Where a person who has submitted a written application for a tax exemption receives payment of interest on book-entry government bonds or book-entry municipal bonds for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the interest, give notice of the brand of the book-entry government bonds or book-entry municipal bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, notice must be given to the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), by way of a document or any other means specified by Cabinet Order.

Where a person who has submitted a written application for a tax exemption receives payment of interest on book-entry government bonds or book-entry municipal bonds for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, pursuant to the provisions of Cabinet Order, give notice of the name and address of the person who has submitted the written application for a tax exemption, the amount of interest received, and any other matters specified by Order of the Ministry of Finance, no later than the tenth day of the month following the month that includes the day on which the payment was determined, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, notice must be given to the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), by way of a document or any other means specified by Cabinet Order.

A nonresident or foreign corporation referred to in paragraph (1), a business executor, etc. referred to in paragraph (4), a nonresident or business executor, etc. referred to in the second sentence of paragraph (5), or a person who has submitted a written application for a tax exemption or a business executor, etc. who has submitted a written notification of a partnership, etc. referred to in paragraph (12) (hereinafter referred to in this paragraph as a "nonresident, etc.") may, in lieu of submitting a written application for a tax exemption pursuant to the provisions of paragraph (1) or the second sentence of paragraph (5), submitting a written notification of a partnership, etc. and a copy of the partnership contract, etc. pursuant to the provisions of paragraph (4) or the second sentence of paragraph (5), or submitting a return prescribed in item (i) or item (iii) of paragraph (12) or a written notification prescribed in item (ii) or item (iv) of that paragraph and a copy of the partnership contract, etc. pursuant to the provisions of that paragraph, provide the specified book-entry transfer institution, etc. via which those documents are to be submitted (or, where they are to be submitted via a qualified foreign intermediary and a specified book-entry transfer institution, etc., provide the specified book-entry transfer institution, etc. via the qualified foreign intermediary) with the matters to be stated in the written application for a tax exemption, the matters to be stated in the written notification of a partnership, etc. and the matters stated in the copy of the partnership contract, etc. pertaining to that written notification of a partnership, etc., or the matters to be stated in the return or the matters to be stated in the written notification and the matters stated in the copy of the partnership contract, etc. pertaining to that written notification, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance). In this case, the nonresident, etc. is deemed to have submitted the written application for a tax exemption, the written notification of a partnership, etc. and the copy of the partnership contract, etc., or the return or the written notification and the copy of the partnership contract, etc. to the specified book-entry transfer institution, etc.

With regard to the application of the provisions of paragraph (10) and paragraph (13) in the case where the provisions of the preceding paragraph apply, in paragraph (10), the phrase "written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a written application for a tax exemption or matters to be stated in a written notification of a partnership, etc. and matters stated in a copy of the partnership contract, etc.", and the phrase "the time when they were received" is deemed to be replaced with "the time when the matters were provided"; and in paragraph (13), the phrase "written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a written application for a tax exemption or matters to be stated in a written notification of a partnership, etc. and matters stated in a copy of the partnership contract, etc.", and the phrase "a return or written notification prescribed in the items of that paragraph and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a return prescribed in item (i) or item (iii) of that paragraph or matters to be stated in a written notification prescribed in item (ii) or item (iv) of that paragraph and matters stated in a copy of the partnership contract, etc. prescribed in those items".

Matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (15) and paragraph (16) and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.