①Where a corporation listed in any of the following items has had the fact that public and corporate bonds, beneficial interests in a jointly managed trust, an investment trust, or a specified trust that issues beneficiary certificates, bond-type beneficial interests, shares, or capital contributions which it manages as its assets (hereinafter referred to in this Article as "public and corporate bonds, etc.") are assets under the management of the corporation listed in that item, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays in Japan, on the public and corporate bonds, etc., interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (hereinafter referred to in this Article as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (hereinafter referred to in this Article as "dividends and similar income"), the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of that Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made:

②Where a domestic trust company prescribed in Article 176, paragraph (1) of the Income Tax Act has had the fact that public and corporate bonds, etc. belonging to the trust property of an investment trust other than a securities investment trust which it has undertaken (limited to one for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (ii), and which has been entrusted to a business office, office, or any other equivalent place located in Japan; the same applies in paragraph (4)) belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays interest and similar income or dividends and similar income in Japan on the public and corporate bonds, etc., the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of that Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made.

③Where the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2))) of a special purpose trust (limited to one specified by Cabinet Order as a trust whose entrusted specified assets prescribed in Article 2, paragraph (1) of the Act on the Securitization of Assets are mainly securities; hereinafter the same applies in this paragraph) has had the fact that public and corporate bonds, etc. belonging to the trust property of the special purpose trust belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays interest and similar income or dividends and similar income in Japan on the public and corporate bonds, etc., the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of the Income Tax Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made.

④Where a foreign trust company prescribed in Article 180-2, paragraph (1) of the Income Tax Act has had the fact that public and corporate bonds, etc. belonging to the trust property of an investment trust other than a securities investment trust which it has undertaken belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays, on the public and corporate bonds, etc., domestic source income listed in Article 161, paragraph (1), item (viii) (excluding (c) of that item) or item (ix) of that Act (hereinafter referred to in this paragraph as "specified domestic source income"), the provisions of Article 7, paragraph (1), item (v), Article 178, Article 179, and Article 212, paragraphs (1) and (2) of that Act do not apply to the specified domestic source income paid on the public and corporate bonds, etc. within the period during which the entry has been made.