Article 336Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.
第三百三十六条（預貯金、株式等に係る利子、配当等の受領者の告知）
A person who receives, in Japan, payment of interest and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act (hereinafter referred to as "interest and similar income" in this Article) or dividends and similar income prescribed in that paragraph (hereinafter referred to as "dividends and similar income" in this Article) (excluding public corporations, etc.; the same applies hereinafter in this Article) must, by the date on which payment of that interest and similar income or those dividends and similar income is finalized, and each time it is finalized, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in that paragraph; the same applies hereinafter through Article 338 (Confirmation by the Head of the business office of a Savings Institution, etc.)), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of paragraph (4) (referred to as a "person who has already notified the individual number" in Article 338, paragraphs (1) and (2)), the name or title and address; the same applies in the following paragraph), to the head of the business office, office, or any similar place of the person who makes the payment of that interest and similar income or those dividends and similar income that handles that payment (including a person listed in paragraph (5), item (i); hereinafter referred to as the "person handling payments" in this Article).
国内において法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する利子等（以下この条において「利子等」という。）又は同項に規定する配当等（以下この条において「配当等」という。）につき支払を受ける者（公共法人等を除く。以下この条において同じ。）は、その利子等又は配当等につきその支払の確定する日までに、その確定の都度、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、同項に規定する財務省令で定める場所。以下第三百三十八条（貯蓄取扱機関等の営業所の長の確認等）までにおいて同じ。）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又は第四項の規定に該当する者（第三百三十八条第一項及び第二項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その利子等又は配当等の支払をする者の営業所、事務所その他これらに準ずるものでその支払事務の取扱いをするものの長（第五項第一号に掲げる者を含む。以下この条において「支払事務取扱者」という。）に告知しなければならない。
When a person who receives payment of interest and similar income or dividends and similar income falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph for the interest and similar income or dividends and similar income specified in the relevant item that the person receives.
where a person who receives payment of interest and similar income or dividends and similar income (limited to distributions of proceeds from Investment Trusts prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (excluding the specified stock Investment Trusts and specified real estate Investment Trusts prescribed in item (v)) and from Specified Trusts That Issue Beneficiary Certificates; the same applies hereinafter through item (iv)) makes a placement, trust, or purchase (hereinafter referred to as "placement" in this Article) of Deposits and Savings, Jointly Managed Trusts (excluding Loan Trusts), public and corporate bonds, or beneficial interests in Loan Trusts, Investment Trusts, or Specified Trusts That Issue Beneficiary Certificates (hereinafter referred to as "deposits and similar savings" in this Article) that give rise to that interest and similar income or those dividends and similar income, at the business office, office, or any similar place (hereinafter referred to as the "business office or similar place" in this Article and Article 339) of a bank, trust company, or other person specified by Ministry of Finance Order (hereinafter referred to as a "financial institution" in this Article and Article 339 (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds)), and, at the time of that placement, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of the financial institution at which the placement is made: the interest and similar income or dividends and similar income on those deposits and similar savings
利子等又は配当等（法第二十四条第一項（配当所得）に規定する投資信託（第五号に規定する特定株式投資信託及び特定不動産投資信託を除く。）及び特定受益証券発行信託の収益の分配に限る。以下第四号までにおいて同じ。）につき支払を受ける者が、銀行、信託会社その他の財務省令で定める者（以下この条及び第三百三十九条（無記名公社債の利子等に係る告知書等の提出等）において「金融機関」という。）の営業所、事務所その他これらに準ずるもの（以下この条及び第三百三十九条において「営業所等」という。）において当該利子等又は配当等を生ずべき預貯金、合同運用信託（貸付信託を除く。）、公社債又は貸付信託、投資信託若しくは特定受益証券発行信託の受益権（以下この条において「預貯金等」という。）の預入、信託又は購入（以下この条において「預入等」という。）をする場合において、その預入等をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、その預入等をする金融機関の営業所等の長に告知しているとき 当該預貯金等に係る利子等又は配当等
where a person who receives payment of interest and similar income or dividends and similar income makes a placement of deposits and similar savings under a contract by which the person agrees to make placements of deposits and similar savings repeatedly at the business office or similar place of a financial institution, or under any other contract specified by Ministry of Finance Order, and, at the time of the first placement under that contract, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that financial institution: the interest and similar income or dividends and similar income on the deposits and similar savings placed under that contract
where a person who receives payment of interest and similar income or dividends and similar income, at the time of having an account opened, at the business office or similar place of a financial institution, in the transfer account book kept by the financial institution pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares or in the transfer account book kept pursuant to the provisions of that Act by a transfer institution, etc. other than that financial institution through the business office or similar place of the financial institution (meaning a transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of that Act, and including a person deemed to be a transfer institution prescribed in paragraph (2) of that Article pursuant to the provisions of Article 48 (Special Provisions Where the Bank of Japan Engages in Business Relating to Book-Entry Transfer of Government Bonds) of that Act), gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that financial institution: the interest and similar income or dividends and similar income on the deposits and similar savings entered or recorded in that transfer account book for that account
利子等又は配当等につき支払を受ける者が、金融機関の営業所等において金融機関が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿又は金融機関の営業所等を通じて当該金融機関以外の振替機関等（同法第二条第五項（定義）に規定する振替機関等をいい、同法第四十八条（日本銀行が国債の振替に関する業務を営む場合の特例）の規定により同法第二条第二項に規定する振替機関とみなされる者を含む。）が同法の規定により備え付ける振替口座簿に係る口座の開設を受ける際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該金融機関の営業所等の長に告知している場合 当該口座に係る当該振替口座簿に記載又は記録を受けている預貯金等に係る利子等又は配当等
where a person who receives payment of interest and similar income or dividends and similar income has acquired, by transfer, inheritance, or other means, deposits and similar savings that give rise to that interest and similar income or those dividends and similar income (excluding negotiable deposits prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act), and, at the time of requesting a change of name or rewriting of the certificate, security, or any similar document for those deposits and similar savings (including, where the consent of the person accepting those deposits and similar savings is required for the transfer, a request for that consent), gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of the financial institution that handles the request for the change of name or rewriting: the interest and similar income or dividends and similar income on those deposits and similar savings
where a person who receives payment of dividends and similar income from a specified stock Investment Trust (meaning, among Securities Investment Trusts whose purpose is to manage trust property solely as investment in shares, one that meets the requirements that the Investment Trust deed for an Investment Trust managed under instructions from the settlor prescribed in Article 4, paragraph (1) (Conclusion of Investment Trust Contracts) of the Act on Investment Trusts and Investment Corporations (or, where that Securities Investment Trust is a foreign Investment Trust prescribed in Article 2, paragraph (24) (Definitions) of that Act, a document similar to that Investment Trust deed for an Investment Trust managed under instructions from the settlor) provides for the matters listed in (a) through (d), that its beneficial interests are listed on a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act; the same applies hereinafter in this item), and other requirements specified by Ministry of Finance Order; the same applies hereinafter in this item and Article 339, paragraph (8)) or from a specified real estate Investment Trust (meaning, among Investment Trusts other than Securities Investment Trusts that do not fall under Bond-Based Investment Trusts, one that meets the requirements that the Investment Trust deed of the Investment Trust (meaning the Investment Trust deed for an Investment Trust managed under instructions from the settlor prescribed in Article 4, paragraph (1) of the Act on Investment Trusts and Investment Corporations or the Investment Trust deed for an Investment Trust not managed under instructions from the settlor prescribed in Article 49, paragraph (1) (Conclusion of Investment Trust Contracts) of that Act) provides for the matters listed in (b), (c), and (e), that its beneficial interests are listed on a financial instruments exchange, and other requirements specified by Ministry of Finance Order; the same applies hereinafter in this item and Article 339, paragraph (8)) registers, as specified by Ministry of Finance Order, the person's name or title, address, and individual number or corporate number with the person handling payments of those dividends and similar income as a person who is to receive payment of those dividends and similar income, and, at the time of that registration, gives notice of the person's name or title, address, and individual number or corporate number to that person handling payments or to the head of the business office or similar place of the financial institution that relays that registration: the dividends and similar income of the specified stock Investment Trust or specified real estate Investment Trust under that registration
特定株式投資信託（信託財産を株式のみに対する投資として運用することを目的とする証券投資信託のうち、投資信託及び投資法人に関する法律第四条第一項（投資信託契約の締結）に規定する委託者指図型投資信託約款（当該証券投資信託が同法第二条第二十四項（定義）に規定する外国投資信託である場合には、当該委託者指図型投資信託約款に類する書類）にイからニまでに掲げる事項の定めがあること、その受益権が金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。以下この号において同じ。）に上場されていることその他財務省令で定める要件を満たすものをいう。以下この号及び第三百三十九条第八項において同じ。）又は特定不動産投資信託（証券投資信託以外の投資信託で公社債等運用投資信託に該当しないもののうち、当該投資信託の投資信託約款（投資信託及び投資法人に関する法律第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項（投資信託契約の締結）に規定する委託者非指図型投資信託約款をいう。）にロ、ハ及びホに掲げる事項の定めがあること、その受益権が金融商品取引所に上場されていることその他財務省令で定める要件を満たすものをいう。以下この号及び第三百三十九条第八項において同じ。）の配当等につき支払を受ける者が、財務省令で定めるところにより、当該配当等につき支払を受けるべき者としてその者の氏名又は名称、住所及び個人番号又は法人番号をその配当等の支払事務取扱者に登録をした場合において、その登録の際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該支払事務取扱者又は当該登録の取次ぎをする金融機関の営業所等の長に告知しているとき 当該登録に係る特定株式投資信託又は特定不動産投資信託の配当等
the trust contract has no trust contract period (where the Investment Trust is a foreign Investment Trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations that falls under a Securities Investment Trust (hereinafter referred to as a "foreign Securities Investment Trust" in this item), the trust contract has no trust contract period, or a trust contract period (limited to a period specified by Ministry of Finance Order) is fixed pursuant to the laws and regulations of the country in which that foreign Securities Investment Trust was established);
信託契約期間を定めないこと（当該投資信託が証券投資信託に該当する投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託（以下この号において「外国証券投資信託」という。）である場合には、信託契約期間を定めないこと又は当該外国証券投資信託の設定がされた国の法令の定めるところにより信託契約期間（財務省令で定める期間に限る。）が定められていること。）。
the beneficial interests of the Investment Trust are to be listed on a financial instruments exchange (where the Investment Trust is a foreign Securities Investment Trust, its beneficial interests are to be listed on a foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) of the Financial Instruments and Exchange Act);
当該投資信託の受益権が金融商品取引所に上場することとされていること（当該投資信託が外国証券投資信託である場合には、その受益権が金融商品取引法第二条第八項第三号ロに規定する外国金融商品市場に上場することとされていること。）。
a beneficiary may not request a partial cancellation of the trust contract during the trust contract period with regard to the beneficial interests the beneficiary holds (excluding beneficial interests that the trustee of the Securities Investment Trust purchased pursuant to a request under Article 18, paragraph (1) (Request for Purchase of Beneficial Interests by Dissenting Beneficiaries) of the Act on Investment Trusts and Investment Corporations from a beneficiary who opposed a material change, etc. of the deed prescribed in Article 17, paragraph (1), item (ii) (Changes, etc. of Investment Trust Deeds) of that Act);
受益者は、その有する受益権（その証券投資信託の受託者が投資信託及び投資法人に関する法律第十七条第一項第二号（投資信託約款の変更等）に規定する重大な約款の変更等に反対した受益者からの同法第十八条第一項（反対受益者の受益権買取請求）の規定による請求により買い取つた受益権を除く。）について、その信託契約期間中に当該信託契約の一部解約を請求することができないこと。
the trust property is invested in shares of the issues included in a specific stock price index (meaning an index that comprehensively represents the price level of many issues of shares listed on a financial instruments exchange market prescribed in Article 2, paragraph (17) of the Financial Instruments and Exchange Act or a foreign financial instruments market prescribed in paragraph (8), item (iii), (b) of that Article), and is managed with the aim of making the rate of change in net assets per unit of beneficial interest of the trust property match the rate of change in that specific stock price index;
信託財産は特定の株価指数（金融商品取引法第二条第十七項に規定する取引所金融商品市場又は同条第八項第三号ロに規定する外国金融商品市場に上場されている株式について多数の銘柄の価格の水準を総合的に表した指数をいう。）に採用されている銘柄の株式に投資を行い、その信託財産の受益権一口当たりの純資産額の変動率を当該特定の株価指数の変動率に一致させることを目的とした運用を行うこと。
the ratio specified by Ministry of Finance Order as the ratio of the value of real estate and other such property (meaning real property listed in Article 3, item (iii) (Scope of Specified Assets) of the Order for Enforcement of the Act on Investment Trusts and Investment Corporations (Cabinet Order No. 480 of 2000), the right of lease of real property listed in item (iv) of that Article, superficies listed in item (v) of that Article, and other assets specified by Ministry of Finance Order (hereinafter referred to as "real property, etc. assets" in this item), and, among the Securities listed in item (i) of that Article, beneficial interests listed in Article 2, paragraph (2), item (i) of the Financial Instruments and Exchange Act that relate to a trust holding only real property, etc. assets) to the total amount of the trust property is to be 70 percent or more;
信託財産の総額のうちに占める不動産等（投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号）第三条第三号（特定資産の範囲）に掲げる不動産、同条第四号に掲げる不動産の賃借権、同条第五号に掲げる地上権その他財務省令で定める資産（以下この号において「不動産等資産」という。）及び同条第一号に掲げる有価証券のうち金融商品取引法第二条第二項第一号に掲げる受益権で不動産等資産のみを信託する信託に係るものをいう。）の価額の割合として財務省令で定める割合を百分の七十以上とすること。
where a person who receives payment of dividends and similar income (excluding distributions of proceeds from Investment Trusts and Specified Trusts That Issue Beneficiary Certificates prescribed in Article 24, paragraph (1) of the Act; the same applies hereinafter in this paragraph) has acquired, by making payment for them, shares that give rise to those dividends and similar income (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) or equity interests of members, association members, partners, or other investors in a corporation (including anything similar; hereinafter referred to as "shares, etc." in this Article), or has acquired shares, etc. by purchase, inheritance, or other means, and, at the time of that acquisition by payment or at the time of requesting a change of name or rewriting of those shares, etc., gives notice of the person's name or title, address, and individual number or corporate number to the person handling payments of dividends and similar income on those shares, etc.: the dividends and similar income on those shares, etc.;
配当等（法第二十四条第一項に規定する投資信託及び特定受益証券発行信託の収益の分配を除く。以下この項において同じ。）につき支払を受ける者が、当該配当等を生ずべき株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）若しくは法人の社員、会員、組合員その他の出資者の持分（これに類するものを含む。以下この条において「株式等」という。）を払込みにより取得した場合又は株式等を購入若しくは相続その他の方法により取得した場合において、当該払込みにより取得をする際又は当該株式等の名義の変更若しくは書換えの請求をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該株式等に係る配当等の支払事務取扱者に告知しているとき 当該株式等に係る配当等
where a person who receives payment of dividends and similar income, at the time of having an account opened, at the business office or similar place of a financial institution, in the transfer account book kept by the financial institution pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares or in the transfer account book kept pursuant to the provisions of that Act by a transfer institution, etc. other than that financial institution through the business office or similar place of the financial institution (meaning a transfer institution, etc. prescribed in Article 2, paragraph (5) of that Act), gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that financial institution: the dividends and similar income on the shares, etc. entered or recorded in that transfer account book for that account.
In the case referred to in the preceding paragraph, when a person who receives payment of the interest and similar income or dividends and similar income specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the date on which payment of that interest and similar income or those dividends and similar income is first finalized on or after the day on which the person came to fall under that case, give notice of the matters specified in each item according to the category of cases listed in that item to the person handling payments for that interest and similar income or those dividends and similar income, or to the head of the business office or similar place of the financial institution listed in paragraph (5), item (ii). The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).
where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
where the person has changed the person's individual number: the person's name, address and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
The persons specified by Cabinet Order prescribed in Article 224, paragraph (1) of the Act are to be the persons receiving payment (excluding a person whose name or title, address, or individual number or corporate number differs from the person's name or title, address, or individual number or corporate number entered in the ledger) in the case where the person handling payments of the interest and similar income or dividends and similar income (including the head of the business office or similar place of a financial institution listed in item (ii) of the following paragraph; hereinafter referred to as the "head of the business office of a savings institution, etc." in the following Article and Article 338) keeps, as specified by Ministry of Finance Order, a ledger in which the name or title, address, individual number or corporate number, and other matters of the person receiving payment of that interest and similar income or those dividends and similar income are entered (limited to one prepared upon being presented by the person with any of the documents specified in the items of paragraph (2) of the following Article, upon being sent the person's electronic certificate for signature or similar record prescribed in Article 224, paragraph (1) of the Act (hereinafter referred to as an "electronic certificate for signature or similar record" in this Part), or upon receiving a specified notice, etc. concerning the person (meaning a notice under Article 5, paragraph (3) (Notification of Individual Numbers by the Deposit Insurance Corporation of Japan) of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Act No. 39 of 2021) and any other notice or provision specified by Ministry of Finance Order; the same applies hereinafter in this Part), or making the confirmation under the provisions of paragraph (4) of the following Article).
法第二百二十四条第一項に規定する政令で定める者は、利子等又は配当等の支払事務取扱者（次項第二号に掲げる金融機関の営業所等の長を含む。次条及び第三百三十八条において「貯蓄取扱機関等の営業所の長」という。）が、財務省令で定めるところにより、当該利子等又は配当等の支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項各号に定める書類のいずれかの提示若しくはその者の法第二百二十四条第一項に規定する署名用電子証明書等（以下この編において「署名用電子証明書等」という。）の送信若しくはその者に係る特定通知等（預貯金者の意思に基づく個人番号の利用による預貯金口座の管理等に関する法律（令和三年法律第三十九号）第五条第三項（預金保険機構による個人番号の通知）の規定による通知その他財務省令で定める通知又は提供をいう。以下この編において同じ。）を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
The persons specified by Cabinet Order as equivalent to the persons who make payment of the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) of the Act are to be the following persons:
法第二百二十四条第一項に規定する利子等又は配当等の支払をする者に準ずる者として政令で定めるものは、次に掲げる者とする。
the persons who handle the payment prescribed in Article 225, paragraph (1), items (i) and (ii) (Payment Reports) of the Act, and persons other than those persons who handle the payment that fall under a person receiving payment of interest and similar income or dividends and similar income prescribed in Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Act;
法第二百二十五条第一項第一号及び第二号（支払調書）に規定する支払の取扱者並びに当該支払の取扱者以外の者で法第二百二十八条第一項（名義人受領の配当所得等の調書）に規定する利子等又は配当等の支払を受ける者に該当する者
the head of the business office or similar place of the financial institution at which the placement under paragraph (2), item (i) or item (ii) is made, the head of the business office or similar place of the financial institution in item (iii) of that paragraph related to the account prescribed in that item, the head of the business office or similar place of the financial institution that handles the request for the change of name or rewriting prescribed in item (iv) of that paragraph, the head of the business office or similar place of the financial institution that relays the registration prescribed in item (v) of that paragraph, or the head of the business office or similar place of the financial institution in item (vii) of that paragraph related to the account prescribed in that item, in the case where that head does not fall under a person handling payments of the interest and similar income or dividends and similar income on the deposits and similar savings prescribed in those provisions.
Where interest and similar income or dividends and similar income is subject to the provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (2) (Nontaxation Related to Public Interest Trusts, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), Article 177 (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries), or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or to the provisions of Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions), Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.), Article 9-4-2, paragraph (1) (Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.), or Article 9-5, paragraph (1) (Special Provisions on Withholding on Distributions of Proceeds Received by a Financial Instruments Business Operator or Similar Institution That Has Purchased Beneficial Interests in Publicly Offered Stock, etc. Securities Investment Trusts) of the Act on Special Measures Concerning Taxation, the notice under the provisions of paragraph (1) is not required for that interest and similar income or those dividends and similar income.
利子等又は配当等が法第十条第一項（障害者等の少額預金の利子所得等の非課税）、第十一条第二項（公益信託等に係る非課税）、第百七十六条第一項若しくは第二項（信託財産に係る利子等の課税の特例）、第百七十七条（完全子法人株式等に係る配当等の課税の特例）若しくは第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定又は租税特別措置法第四条第一項（障害者等の少額公債の利子の非課税）、第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）、第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）、第四条の五第一項（特定寄附信託の利子所得の非課税）、第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）、第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）、第九条の四の二第一項（上場証券投資信託等の償還金等に係る課税の特例）若しくは第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例）の規定の適用を受けるものである場合には、当該利子等又は配当等については、第一項の規定による告知は、要しない。
Read this with the articles around it
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 41, paragraph (1), 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 50, paragraph (1)
public corporation, etc.machine translation
「公共法人等」
The State and the bodies this paragraph lists, as Article 224, paragraph (1) of the Income Tax Act refers to them: corporations listed in Appended Table 1 of the Corporation Tax Act, corporations set up by a special law that reserves their name to them, foreign governments, foreign local governments, and the international organisations Article 23 covers.
Short name set inArticle 335, paragraph (2)· applies only in this part
interest and similar incomemachine translation
「利子等」
Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act, as Article 224, paragraph (1) of that Act refers to it — leaving out interest on ordinary deposits and others a Cabinet Order (政令) sets and interest and distributions on bearer securities — for which the recipient must give notice of their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
person handling paymentsmachine translation
「支払事務取扱者」
In Article 336, the head of the business office or other establishment of the payer of interest or dividends that handles their payment, including a person listed in paragraph (5), item (i) of that Article, to whom the recipient must give their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
person who has already notified the individual numbermachine translation
「番号既告知者」
A recipient of interest or dividends whose name, address and individual or corporate number the payment handler already keeps in a ledger, made as an Order of the Ministry of Finance (財務省令) sets after checking an identity document, an electronic signature certificate or a specified notice (paragraph (4)), and who therefore gives only name and address.
Short name set inArticle 336, paragraph (1)· applies only in this provision and in Article 338, paragraphs (1) and (2)
dividends and similar incomemachine translation
「配当等」
Dividends and similar income as Article 24, paragraph (1) of the Income Tax Act lists them, other than those Article 224, paragraph (1) of that Act leaves out, such as dividends on bearer shares and distributions on bearer certificates of beneficial interest in trusts.
Short name set inArticle 336, paragraph (1)· applies only in this article
business office or similar placemachine translation
「営業所等」
In Articles 336 and 339, a business office, office or similar establishment of a bank, trust company or other financial institution (金融機関) a Ministry of Finance Order (財務省令) specifies, at which savings are deposited, trusts are placed or bonds and beneficial interests are bought.
Short name set inArticle 336, paragraph (2), item (i)· applies only in this article and in Article 339
financial institutionmachine translation
「金融機関」
A bank, trust company or other body a Ministry of Finance Order (財務省令) specifies, at whose business office a person makes deposits, places money in trust or buys bonds or beneficial interests that produce interest or dividends.
Short name set inArticle 336, paragraph (2), item (i)· applies only in this article and in Article 339
placementmachine translation
「預入等」
Depositing, entrusting or buying deposits, trusts, bonds or beneficial interests that produce interest or dividends, at a financial institution's business office.
Short name set inArticle 336, paragraph (2), item (i)· applies only in this article
deposits and similar savingsmachine translation
「預貯金等」
Deposits and savings, jointly managed trusts (合同運用信託) other than loan trusts, bonds, or beneficial interests in loan trusts, investment trusts or specified trusts issuing beneficiary certificates, that produce interest or dividends.
Short name set inArticle 336, paragraph (2), item (i)· applies only in this article
specified real estate investment trustmachine translation
「特定不動産投資信託」
An investment trust other than a securities investment trust and not a Bond-Based Investment Trust, whose trust deed provides that its beneficial interests are to be listed on a financial instruments exchange, that beneficiaries cannot ask for part of the trust to be cancelled during the trust period, and that real estate and similar assets make up 70% or more of the trust property (measured as an Order of the Ministry of Finance (財務省令) sets), whose interests are listed on a financial instruments exchange, and which meets the other requirements an Order of the Ministry of Finance sets.
Defined inArticle 336, paragraph (2), item (v)· applies only in this item and in Article 339, paragraph (8)
specified stock investment trustmachine translation
「特定株式投資信託」
A securities investment trust (証券投資信託) whose purpose is to invest its trust property only in shares, whose trust deed provides for no fixed trust period, listing of its beneficial interests, no partial cancellation during the trust period and investment that tracks a specified stock index, whose interests are listed on a financial instruments exchange, and which meets the other requirements an Order of the Ministry of Finance (財務省令) sets.
Defined inArticle 336, paragraph (2), item (v)· applies only in this item and in Article 339, paragraph (8)
financial instruments exchangemachine translation
「金融商品取引所」
A financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act: a membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) of that Act to open a financial instruments market (金融商品市場).
Defined inArticle 336, paragraph (2), item (v)· applies only in this item
foreign securities investment trustmachine translation
「外国証券投資信託」
In Article 336, paragraph (2), item (v), a foreign investment trust as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations that is a securities investment trust; for one, a trust period set under the laws of the country where it was established, of a length a Ministry of Finance Order (財務省令) specifies, is accepted in place of having no set trust period.
Short name set inArticle 336, paragraph (2), item (v), (a)· applies only in this item
real property, etc. assetsmachine translation
「不動産等資産」
Real property, leaseholds of real property and superficies rights (地上権), as listed among the specified assets in the Cabinet Order (政令) under the Act on Investment Trusts and Investment Corporations, and other assets that a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 336, paragraph (2), item (v), (e)· applies only in this item
shares, etc.machine translation
「株式等」
In Article 336, shares (including investment units (投資口)) or the equity interests of members, partners or other investors in a corporation, and similar interests, on which dividends or other distributions arise.
Short name set inArticle 336, paragraph (2), item (vi)· applies only in this article
specified notice, etc.machine translation
「特定通知等」
The notice of an individual number by the Deposit Insurance Corporation (預金保険機構) under Article 5, paragraph (3) of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Act No. 39 of 2021), or another notice or provision of information that an Order of the Ministry of Finance (財務省令) sets.
Defined inArticle 336, paragraph (4)· applies only in this part
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.
Short name set inArticle 336, paragraph (4)· applies only in this part
head of the business office of a savings institution, etc.machine translation
「貯蓄取扱機関等の営業所の長」
A person who handles the payment of interest, dividends or similar income (支払事務取扱者), including the head of a financial institution's business office that paragraph (5), item (ii) of Article 336 lists.
Short name set inArticle 336, paragraph (4)· applies only in this provision and in Articles 337 and 338
right of lease
賃借権
The right a lessee (賃借人) has under a lease (賃貸借): to use the leased thing and take what it yields, in return for paying rent (Civil Code, Article 601). The lessee may not transfer it, or sublet the thing, without the lessor's (賃貸人) consent (Article 612, paragraph (1)). A registered lease of land or a building can be asserted against a person who acquires a right in rem (物権) in the property, such as a buyer, and against other third parties (Article 605), and a right of lease can be registered (Real Property Registration Act, Article 3, item (viii)). The Act on Land and Building Leases also protects a tenant who has not registered the lease: a right to use land for a building (借地権) can be asserted against third parties once the tenant owns a registered building on the land (Article 10, paragraph (1)), and a building lease takes effect against anyone who later acquires a right in rem in the building once the building has been handed over (Article 31).
Written by AI using Civil Code, Arts. 601, 605, 612, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Arts. 10, 31 as a reference.
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.