A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) and any other person prescribed by Cabinet Order; hereinafter the same applies in this Article) that is paid, in Japan, interest or similar income as prescribed in Article 23, paragraph (1) (Interest Income), or dividends or similar income as prescribed in Article 24, paragraph (1) (Dividend Income) (other than interest on an ordinary deposit and any other interest prescribed by Cabinet Order; interest on a bearer public and corporate bond; a dividend of surplus from a bearer share or similar interest (meaning a dividend of surplus as prescribed in that paragraph; the same applies in the following paragraph); or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates; hereinafter the same applies in this paragraph) must notify the person paying the interest or similar income or dividends or similar income (or the person prescribed by Cabinet Order as being equivalent thereto; hereinafter the same applies in this paragraph) of its name, domicile (or of a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this paragraph), and individual number or corporate number as prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (or, for a person that has no individual number or corporate number (meaning a corporate number as prescribed in that paragraph; hereinafter the same applies in this Chapter) or any other person prescribed by Cabinet Order, the name and domicile; hereinafter the same applies in this paragraph), by the day on which the decision to pay the interest or similar income or dividend or similar income is finalized, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the residence certificate or certificate of registered information thereof and any other document prescribed by Cabinet Order to the person making the payment or transmit an electronic certificate for signature or similar record (meaning an electronic certificate for signature as prescribed in Article 3, paragraph (1) (Issuance of Electronic Certificates for Signature for Individual Number Cards) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. or any other electronic or magnetic record (meaning a record used in computerized information processing which is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses) that is prescribed by Ministry of Finance Order; hereinafter the same applies in this Chapter), pursuant to Cabinet Order, and the person making the payment must verify the name, domicile, and individual number or corporate number of which the person has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order.

A person that is paid, in Japan, interest on a bearer public and corporate bond; a dividend of surplus from a bearer share or similar interest; or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates; must submit a paper-based notice of receipt of the payment upon having been so paid to the person handling the payment, pursuant to Cabinet Order. In doing so, the person submitting the paper-based notice must present documents relating thereto as prescribed in the preceding paragraph to the person handling the payment, or transmit an electronic certificate for signature or similar record to that person, pursuant to Cabinet Order, and the person handling the payment must verify the information given in the paper-based notice against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order.

The person handling the payment referred to in the preceding paragraph may make the payment referred to in that paragraph only after having the recipient submit a paper-based notice as set forth in that paragraph.

A person that is paid as referred to in paragraph (2) may, in lieu of submitting the paper-based notice prescribed in that paragraph, provide the information that is required to be given in the paper-based notice by electronic or magnetic means (meaning a means that uses an electronic data processing system or any other means that uses information and communications technology). In such a case, the person that is paid is deemed to have submitted the paper-based notice.

A person transferring or receiving a negotiable deposit (meaning Deposits and Savings without special provisions prohibiting transfer, as prescribed by Cabinet Order) in Japan must submit a paper-based notice of the transfer or receipt to the business office or other office of the financial institution with which the negotiable deposit is deposited, by the last day of the month after that in which the day of the transfer or receipt falls, pursuant to Ministry of Finance Order. In such a case, the director of the business office or other office of the financial institution must verify the information given in the paper-based notice pursuant to Ministry of Finance Order.

A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) that transfers a share or similar interest and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify the person set forth in that item (or the person prescribed by Cabinet Order as being equivalent thereto; hereinafter referred to as the "payer" in this paragraph) of the name, domicile (or a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this paragraph), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this paragraph) by the time the person is paid, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the residence certificate or the certificate of registered information thereof and any other document prescribed by Cabinet Order to the payer, or transmit an electronic certificate for signature or similar record to the payer, pursuant to Cabinet Order, and the payer must verify the name, domicile, and individual number or corporate number of which the payer has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order:

A share or similar interest as prescribed in the preceding paragraph means the following (and includes those in Foreign Corporations):

Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the money or other assets referred to in Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) which are prescribed by Cabinet Order (other than any part thereof that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to the provisions of that paragraph) or the money prescribed by Cabinet Order (hereinafter referred to as "monies or other assets" in this paragraph) and to the person delivering the monies or other assets. In such a case, in paragraph (1), the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, monies or other assets as prescribed in paragraph (3)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the monies or other assets"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the monies or other assets"; and the term "payer" is deemed to be replaced with "deliverer".

Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the following money or other assets (hereinafter referred to as "redemption money or a similar asset" in this Article) and to the person delivering the redemption money or similar asset. In such a case, in that paragraph, the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, redemption money or a similar asset as prescribed in paragraph (4)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the redemption money or similar asset"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the redemption money or similar asset"; and the term "payer" is deemed to be replaced with "deliverer".

A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) transferring a Beneficial Interest in a Trust (other than a group Investment Trust, retirement pension trust, or Trust Subject to Corporate Taxation as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property); hereinafter such a beneficial interest is referred to as a "Beneficial Interest in a Trust" in this Article) that is paid, in Japan, a consideration for transferring the beneficial interest in the trust (if the beneficial interest in the trust falls under a specified trust beneficial interest, this is limited to money; the same applies in Article 225, paragraph (1), item (xii) (Payment Reports and Notice of Payment)) by one of the persons set forth in the following items, must notify the person set forth in that item (hereinafter referred to as the "payer" in this Article) of the name, domicile (or a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this Article), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this Article) by the time the person is paid, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the residence certificate or certificate of registered information thereof or any other document prescribed by Cabinet Order to the payer, or transmit an electronic certificate for signature or similar record to the payer, pursuant to Cabinet Order, and the payer must verify the name, domicile, and individual number or corporate number of which the payer has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order:

The person paying the difference or otherwise settling a futures contract (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) must notify the person (hereinafter referred to as the "futures commission merchant or similar party" in this paragraph) that each of the following items prescribes for the category of case set forth in the item as regards the futures contract that the person pays the difference in or otherwise settles, of the name, domicile (or the place prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this paragraph), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this paragraph) by the day on which the person pays the difference or otherwise settles the contract, pursuant to Cabinet Order. In such a case, the person paying the difference or otherwise settling the futures contract must present a copy of the residence certificate or certificate of registered information thereof and any other document prescribed by Cabinet Order to the futures commission merchant or similar party, or transmit an electronic certificate for signature or similar record to that party, pursuant to Cabinet Order, and the futures commission merchant or similar party must verify the name, domicile, and individual number or corporate number of which the party has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order:

A futures contract as prescribed in the preceding paragraph means a contract or acquisition as set forth in one of the following items, and paying the difference or otherwise settling such a contract as prescribed in paragraph means effecting the settlement, exercise, waiver, or transfer that each of the following items prescribes for the category of transaction or acquisition set forth in the item:

A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) that transfers gold or platinum bullion or gold or platinum coins (hereinafter referred to as "gold bullion and similar items" in this Article) and that is paid, in Japan, a consideration for transferring the gold bullion and similar items (other than a consideration the amount of which does not exceed the amount specified by Cabinet Order) by the person to which the gold bullion and similar items are transferred, must notify the person to which the gold bullion and similar items are transferred (limited to a person engaged in the business of buying and selling gold bullion and similar items; hereinafter referred to as the "payer" in this Article) of the name, domicile (or a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this Article), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this Article) by the time the person is paid, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the residence certificate or certificate of registered information thereof and any other document prescribed by Cabinet Order to the payer, or transmit an electronic certificate for signature or similar record to the payer, pursuant to Cabinet Order, and the payer must verify the name, domicile, and individual number or corporate number of which the payer has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order.

A person as set forth in one of the following items must submit a report on the payment prescribed in the item (or on the delivery prescribed in item (x) and item (xi) or the payment of the difference or other settlement of a contract as prescribed in item (xiii)) to the district director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day of the decision to make the payment (or the decision to deliver the subject matter or to pay the difference or otherwise settle the contract) falls (or by January 31 of the year after that in which the day of the payment falls, for a report on a payment as prescribed in item (i) or item (viii) which concerns the interest on a bearer public and corporate bond or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering; or for a report on a payment as prescribed in item (ii) or item (viii) which concerns a dividend of surplus from a bearer share or similar interest (meaning a dividend of surplus as prescribed in Article 24, paragraph (1) (Dividend Income)) or a distribution of proceeds linked to a bearer beneficiary certificate from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates; hereinafter the same applies in this paragraph) (or within one month from the day on which the decision to pay is finalized, for a report on a payment as prescribed in item (ii) or a report on a payment as prescribed in item (viii) which concerns a dividend or similar income as prescribed in item (ii) or the domestic source income set forth in Article 161, paragraph (1), item (iv) (Domestic Source Income); and by the last day of the month after that in which the day of the decision to make the payment falls, for a report on a payment as prescribed in item (xiv)):

Pursuant to Ministry of Finance Order, a person as set forth in either of the following items must issue a paper-based notification of the payment that the item prescribes to the person being paid within one month from the day on which the decision to pay is finalized (or within one month from the day of payment, for a paper-based notification of the payment prescribed in item (i) which concerns a distribution of proceeds linked to a bearer beneficiary certificate in a Securities Investment Trust, or for a paper-based notification of the payment prescribed in item (ii) which concerns a dividend from a bearer share or similar interest) (or within 45 days, if the notification is issued by a person prescribed by Cabinet Order as referred to in the relevant item):

In lieu of issuing a paper-based notification under the preceding paragraph, a person making a payment as prescribed in that paragraph may provide the person being paid with the information that is required to be given in the paper-based notification by electronic or magnetic means (meaning using an electronic data processing system or employing another means of information and communications technology in the manner prescribed by Ministry of Finance Order; the same applies in paragraph (4) of the following Article, Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages), and Article 242 (Penal Provisions)), with the consent of the person being paid and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person making the payment must issue a paper-based notification thereto.

In a case as referred to in the main clause of the preceding paragraph, the person making the payment referred to in that paragraph is deemed to have issued a paper-based notification as referred to in paragraph (2).

A person paying, in Japan, a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (other than a salary or other wage from which income taxes are not required to be withheld and paid over pursuant to the provisions of Article 184 (Person Paying a Salary or Other Wages Exempt from Withholding at the Source); hereinafter referred to as a "salary or other wage" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant Ministry of Finance Order, for the salary or other wage that it has been decided will be paid in that year, for each person being paid a salary or other wage; and must submit one copy to the district tax office director and issue the other to the person being paid the salary or other wage by January 31 of the following year (or within one month of separation from employment, if a Resident becomes separated from employment partway through the year); provided, however, that this does not apply if the person receives the approval of the district tax office director pursuant to Ministry of Finance Order.

A person paying, in Japan, severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) (other than severance pay or other such compensation from which income taxes are not required to be withheld and paid over pursuant to the provisions of Article 200 (Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source); hereinafter referred to as "severance pay or other such compensation" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant to Ministry of Finance Order, for the severance pay or other such compensation that it has been decided will be paid that year, for each person being paid the severance pay or other such compensation, and must submit one copy to the district tax office director and issue the other to the person being paid the severance pay or other such compensation, within one month of the day of the Resident's separation from employment. The proviso to the preceding paragraph applies mutatis mutandis in such a case.

A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (hereinafter referred to as a "public pension or retirement package" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant to Ministry of Finance Order, for the public pension or retirement package that it has been decided will be paid in that year, for each person being paid a public pension or retirement package, and must submit one copy to the district tax office director and issue the other to the person being paid the public pension or retirement package by January 31 of the following year. The proviso to paragraph (1) applies mutatis mutandis in such a case.

In lieu of issuing a withholding receipt under the preceding three paragraphs, a person paying a salary or other wage as referred to in paragraph (1), severance pay or other such compensation as referred to in paragraph (2), or a public pension or retirement package as referred to in the preceding paragraph may provide a person with the information that is required to be given in the withholding receipt by electronic or magnetic means, with the consent of the person being paid the salary or other wage, severance pay or other such compensation, or public pension or retirement package and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person must issue a withholding receipt thereto.

In a case as referred to in the main clause of the preceding paragraph, the person paying the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in that paragraph is deemed to have issued a withholding receipt as referred to in paragraphs (1) through (3).

The trustee of a trust (other than a group investment trust, retirement pension trust, or Trust Subject to Corporate Taxation prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property)) must submit an accounting statement for the trust to the district tax office director, pursuant to Ministry of Finance Order, within one month after the end of each business year if the trustee is a trust company (or a financial institution as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business Activities by Financial Institutions that engages in trust business as prescribed in that paragraph pursuant to that Act; hereinafter the same applies in this Article), or by January 31 of each year if the trustee is not a trust company.

A partner as prescribed in Article 29, paragraph (3) (Preparation and Filing of Accounting Books) of the Limited Liability Partnership Act (Act No. 40 of 2005) that undertakes the executive management of the business of a limited liability business partnership as prescribed in Article 2 (Definitions) of that Act which is formed based on a limited liability business partnership agreement as prescribed in Article 3, paragraph (1) (Limited Liability Business Partnership Agreement) of that Act, or a general partner with unlimited liability that undertakes the executive management of the business of an investment limited partnership as prescribed in Article 2, paragraph (2) (Definitions) of the Act on Limited Liability Partnership Agreements for Investment (Act No. 90 of 1998) which is formed based on a limited liability partnership agreement for investment prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements for Investment) of that Act must submit a statement of partner income from the limited liability business partnership or the investment limited partnership to the district tax office director, for the profits arising or losses incurred by each partner of the limited liability business partnership or investment limited partnership (this includes any partner withdrawing from or joining the partnership partway through the accounting period stipulated in the limited liability business partnership agreement or investment limited partnership agreement), pursuant to Ministry of Finance Order, by January 31 of the year after that in which the final day of the accounting period falls (or by either that day or the day specified by Cabinet Order, whichever comes later, if a general partner with unlimited liability in the investment limited partnership submits that statement).

A person that, as the person of record, is paid interest or similar income as prescribed in Article 23, paragraph (1) (Interest Income) or a dividend or similar income as prescribed in Article 24, paragraph (1) (Dividend Income) on behalf of another person and in connection with business, must submit a report on the interest or similar income or on the dividend or similar income (other than any interest or similar income or dividend or similar income for which a person submits a report as prescribed in Article 225, paragraph (1) (Payment Report) or accounting statement as prescribed in the preceding Article) to the district tax office director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day the person is paid falls.

A person that, as the person of record, is paid a consideration for transferring a share or similar interest as prescribed in Article 224-3, paragraph (2) (Notice by Persons Receiving Consideration for a Share Transfer) (such consideration includes money or other assets as prescribed in paragraph (3) of that Article and redemption money or similar assets as prescribed in paragraph (4) of that Article, and payment thereof includes the delivery prescribed in paragraph (3) and paragraph (4) of that Article; hereinafter the same applies in this paragraph) on behalf of another person and in connection with business, must submit a report on the consideration for the transfer of the share or similar interest (other than a consideration for which a person submits a report as prescribed in Article 225, paragraph (1) or accounting statement as prescribed in the preceding Article) to the district tax office director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day the person is paid falls.

Upon receipt of a paper-based notice of a transfer or receipt as prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits), a person accepting a negotiable deposit as prescribed in that Article must submit a report on the transfer or receipt of that negotiable deposit to the district tax office director pursuant to Ministry of Finance Order, by the last day of the month after that in which the day the person received the paper-based notice falls.

A stock company issuing or allotting share options as referred to in Article 238, paragraph (1) (Determination of Subscription Requirements) of the Companies Act pursuant to a resolution as referred to in paragraph (2) of that Article (or pursuant to a determination of the subscription requirements prescribed in Article 239, paragraph (1) (Entrusting Determination of Subscription Requirements) of that Act as entrusted based on a resolution as referred to in that paragraph; or pursuant to a board of directors resolution under Article 240, paragraph (1) (Special Provisions on Determination of Subscription Requirements for a Public Company) of that Act (but only share options treated as having particularly favorable conditions or as being of an amount that is particularly favorable to persons receiving them, and other share options prescribed by Cabinet Order); issuing or allotting share options as referred to in Article 277 (Allotment of Share Options without Contribution) of that Act pursuant to a resolution as referred to in Article 322, paragraph (1) (General Meetings of Class Shareholders When Detriment to Class Shareholders of Certain Classes Likely) of that Act (or pursuant to the provisions of the articles of incorporation under paragraph (2) of that Article); or issuing or allotting share options as referred to in Article 280-21, paragraph (1) (Resolution for a Favorable Issue of Share Options) of the Commercial Code (Act No. 48 of 1899) prior to its revision under Article 64 (Partial Revision of the Commercial Code) of the Act Prescribing Adjustments to the Relevant Acts to Coordinate with the Enforcement of the Companies Act (Act No. 87 of 2005) pursuant to a resolution as referred to in that paragraph; to an individual or corporation (but only an issuance or allotment of share options for which it is decided that no money is required to be paid or a similar issuance or allotment as prescribed by Cabinet Order) must submit a report on the exercise of share options by that individual or corporation to the district tax office director pursuant to Ministry of Finance Order if the share options subject to the issuance or allotment are exercised, by January 31 of the year after that in which the day the share options were exercised falls.

A stock company that has made, to an individual or corporation, by a resolution under Article 322, paragraph (1) (Class Meetings Where There Is a Risk of Causing Detriment to Class Shareholders of a Certain Class) of the Companies Act (including a provision of the articles of incorporation under paragraph (2) of that Article), an allotment of shares without contribution as prescribed in Article 185 (Allotment of Shares Without Contribution) of that Act (including an allotment for a consideration at a significantly low value which is specified by Cabinet Order; hereinafter the same applies in this Article) must submit a report on that allotment of shares without contribution for the individual or corporation that received the allotment to the district director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day on which the allotment of shares without contribution becomes effective falls.

If an officer (meaning an officer as prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; hereinafter the same applies in this Article) or employee (including a person who was an officer or employee) of a Domestic Corporation that is in a relationship with a Foreign Corporation specified by Cabinet Order, such as a relationship in which the Foreign Corporation directly or indirectly holds shares (limited to those with voting rights) or capital contributions whose number or amount is 50 percent or more of the total number or total amount of the Domestic Corporation's issued shares (limited to those with voting rights) or capital contributions, who falls under either of the following persons, or an officer or employee (including a person who was an officer or employee) of a Foreign Corporation who works at a business office or similar place (meaning a business office, office, or any other place equivalent thereto; hereinafter the same applies in this Article) of that Foreign Corporation in Japan and who falls under either of the following persons (hereinafter collectively referred to as "officers or similar persons" in this Article), has received from the Foreign Corporation related to that officer or similar person (hereinafter referred to as the "foreign parent company or similar corporation" in this Article) a delivery, payment, or provision of shares, money, or other economic benefits (hereinafter referred to as a "provision or similar transfer" in this Article) based on a right, granted under a contract between the officer or similar person and the foreign parent company or similar corporation, to acquire shares issued by the foreign parent company or similar corporation free of charge or at an advantageous price, or on any other right specified by Cabinet Order, the Domestic Corporation or the head of the business office or similar place must submit a report on the provision or similar transfer of economic benefits by the foreign parent company or similar corporation to the officer or similar person who received that provision or similar transfer of economic benefits to the district director pursuant to Ministry of Finance Order, by March 31 of the year after that in which the day of that provision or similar transfer falls (or by April 30 of the following year, for a report concerning a person who falls under the person set forth in item (ii)):

With regard to reports, withholding receipts, and accounting statements prescribed in the provisions of Article 225, paragraph (1) (Payment Reports and Notice of Payment), Article 226, paragraphs (1) through (3) (Withholding Receipts), or Article 227 through the preceding Article which are submitted pursuant to those provisions (hereinafter referred to as "statements and similar reports" in this Article), if the number calculated pursuant to Ministry of Finance Order as the number of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year that includes the deadline for submitting the statements and similar reports is 100 or more, the person required to submit the statements and similar reports must, notwithstanding those provisions, provide the particulars prescribed in those provisions that are to be stated in the statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods:

A person required to submit statements and similar reports (other than a person falling under the preceding paragraph) may submit an optical disc or similar medium on which the required particulars of the statements and similar reports that the person is required to submit have been recorded in lieu of submitting those statements and similar reports.

If a person required to submit statements and similar reports has obtained the approval of the competent district director (meaning the district director prescribed in Article 225, paragraph (1), Article 226, paragraphs (1) through (3), or Article 227 through the preceding Article) pursuant to Cabinet Order, that person may, notwithstanding those provisions and the provisions of paragraph (1), provide the required particulars of the statements and similar reports to the district director specified by Ministry of Finance Order by either of the methods set forth in the items of that paragraph.

With regard to the provision of required particulars made pursuant to paragraph (1) or the preceding paragraph and the submission of an optical disc or similar medium made pursuant to paragraph (2), the statements and similar reports are deemed to have been submitted pursuant to Article 225, paragraph (1), Article 226, paragraphs (1) through (3), or Article 227 through the preceding Article, and those provisions, the provisions of Article 242 (Penal Provisions), and the provisions of Chapter VII-2 (Investigation of National Taxes) and Article 128 (Penal Provisions) of the Act on General Rules for National Taxes apply.

If a Resident or Nonresident commences a new business undertaking in Japan which is meant to generate real property income, business income, or timber income; establishes an office, place of business, or other equivalent place for that business in Japan; or relocates or closes such a place, the Resident or Nonresident must submit a paper-based report indicating this and giving other necessary information to the district director pursuant to Ministry of Finance Order, by the Filing Deadline for the income taxes for the year that includes the day on which the event occurred.

A person that establishes, relocates, or closes an office, place of business, or other equivalent place in Japan which handles the affairs of paying salary or other wages must submit a paper-based report indicating this and giving other necessary information to the district director pursuant to Ministry of Finance Order, within one month from the day on which the event occurred.

A person paying, in Japan, a salary or other wage, severance pay or other such compensation, or a public pension or retirement package to a Resident must issue a paper-based payment slip indicating the amount of the salary or other wage, severance pay or other such compensation, or public pension or retirement package and giving other necessary information to the person being paid, pursuant to Ministry of Finance Order.

In lieu of issuing a paper-based payment slip for a salary or other wage, severance pay or other such compensation, or public pension or retirement package under the preceding paragraph, the person paying the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in that paragraph may provide the person being paid the salary or other wage, severance pay or other such compensation, or public pension or retirement package with the information that is required to be given in the paper-based payment slip by electronic or magnetic means, with the consent of that person and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person doing the paying must issue a paper-based payment slip for the salary or other wage, severance pay or other such compensation, or public pension or retirement package thereto.

In a case as referred to in the main clause of the preceding paragraph, the person paying the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to that paragraph is deemed to have issued paper-based payment slip for the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in paragraph (1).