Article 224-4Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust
第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）
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 certificate of residence 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:
信託（第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する集団投資信託、退職年金等信託又は法人課税信託を除く。）の受益権（以下この条において「信託受益権」という。）の譲渡をした者（法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものを除く。）で国内において次の各号に掲げる者からその信託受益権の譲渡の対価（その信託受益権が特定信託受益権に該当する場合にあつては、金銭に限るものとする。第二百二十五条第一項第十二号（支払調書及び支払通知書）において同じ。）の支払を受けるものは、政令で定めるところにより、その支払を受けるべき時までに、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、財務省令で定める場所とする。以下この条において同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者その他政令で定める者にあつては、氏名又は名称及び住所。以下この条において同じ。）を当該各号に掲げる者（以下この条において「支払者」という。）に告知しなければならない。この場合において、その支払を受ける者は、政令で定めるところにより、当該支払者にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類を提示し、又は署名用電子証明書等を送信しなければならないものとし、当該支払者は、政令で定めるところにより、当該告知された氏名又は名称、住所及び個人番号又は法人番号を当該書類又は署名用電子証明書等により確認しなければならないものとする。
the corporation to which the Beneficial Interest in the Trust is transferred (other than a person as set forth in the following item or a corporation to which the Beneficial Interest in the Trust is transferred via such a person or via a person as set forth in item (iii));
Changes by (Act No. 64 of 2026)
a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (or a person deemed to be a financial instruments business operator pursuant to Article 65-5, paragraph (2) (Exclusion from Application) of that Act) or a registered financial institution as prescribed in Article 2, paragraph (11) of that Act (or a person deemed to be a registered financial institution pursuant to Article 2, paragraph (4) (Application Mutatis Mutandis of the Trust Business Act and Related Matters) of the Act on Engagement in Trust Business by Financial Institutions) to which that Beneficial Interest in a Trust is transferred or which has been asked to make the sale for the transfer thereof;
その信託受益権の譲渡を受け、又はその譲渡について売委託を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第六十五条の五第二項（適用除外）の規定により金融商品取引業者とみなされる者を含む。）又は同法第二条第十一項に規定する登録金融機関（金融機関の信託業務の兼営等に関する法律第二条第四項（信託業法の準用等）の規定により登録金融機関とみなされる者を含む。）
an electronic payment instruments service provider which has been entrusted with an act set forth in Article 2, paragraph (10), item (ii) (Definitions) of the Payment Services Act with regard to the transfer of the Beneficial Interest in the Trust (limited to one that falls under a specified trust beneficial interest), as prescribed in paragraph (12) of that Article (including a person deemed to be an electronic payment instruments service provider pursuant to the provisions of Article 62-8, paragraph (2) (Special Provisions on Issuers of Electronic Payment Instruments) of that Act).
その信託受益権（特定信託受益権に該当するものに限る。）の譲渡について資金決済に関する法律第二条第十項第二号（定義）に掲げる行為の委託を受けた同条第十二項に規定する電子決済手段等取引業者（同法第六十二条の八第二項（電子決済手段を発行する者に関する特例）の規定により電子決済手段等取引業者とみなされる者を含む。）
Read this with the articles around it
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Trust Subject to Corporate Taxation
「法人課税信託」
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).
Defined inArticle 2, paragraph (1), item (viii-3)· applies throughout the law
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 10, paragraph (3), item (i)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 224, paragraph (1)· applies only in this chapter
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
The electronic certificate for signature defined in Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (the one issued for an individual number card), or another electronic record a Ministry of Finance Order (財務省令) specifies, which can be sent instead of showing an identity document.
Defined inArticle 224, paragraph (1)· applies only in this chapter
specified trust beneficial interestmachine translation
「特定信託受益権」
A beneficial interest in a money trust, shown as property value that can be transferred electronically, whose trustee keeps at least the share a Cabinet Office Order (内閣府令) sets of the money entrusted in bank deposits and savings, invests the rest in government bonds or other bonds that Order specifies and meets its other requirements, as defined in Article 2, paragraph (9) of the Payment Services Act.
Defined inArticle 224-3, paragraph (1)· applies only in this provision and in Article 224-4
beneficial interest in a trustmachine translation
「信託受益権」
The beneficial interest in a trust, other than a collective investment trust, a retirement pension trust or a trust taxed as a corporation.
Short name set inArticle 224-4, paragraph (1)· applies only in this article
payermachine translation
「支払者」
The person who pays someone the price of a beneficial interest in a trust (信託受益権) they have transferred — the corporation that acquired it, a securities firm or registered financial institution, or an electronic payment instruments service provider — to whom the transferor must give their name, address and individual or corporate number.
Short name set inArticle 224-4, paragraph (1)· applies only in this article