Article 350-8Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items
第三百五十条の八（金地金等の譲渡の対価の受領者の告知）
A person who receives payment in Japan of the consideration (meaning the consideration prescribed in Article 224-6 of the Act; the same applies hereinafter through Article 350-10) for the transfer of gold bullion and similar items prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act (hereinafter referred to as "gold bullion and similar items" through Article 350-10 (Confirmation by Payer of Consideration for Transferring Gold Bullion and Similar Items, etc.)) (excluding public corporations, etc.; the same applies hereinafter in this Article and the following Article) must, each time, by the time the person is to receive payment of the consideration for the transfer of the gold bullion and similar items, notify the payer prescribed in Article 224-6 of the Act of the consideration for the transfer of the gold bullion and similar items (hereinafter referred to as the "payer" through Article 350-10) of the person's name or title, address (for a person who has no address in Japan, the place prescribed by Ministry of Finance Order as prescribed in Article 224-6 of the Act; the same applies hereinafter through Article 350-10), and individual number or corporate number (for a person who has neither an individual number nor a corporate number or a person who falls under paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350-10, paragraph (1)), the name or title and address; the same applies in the following paragraph).
国内において法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する金地金等（以下第三百五十条の十（金地金等の譲渡の対価の支払者の確認等）までにおいて「金地金等」という。）の譲渡の対価（法第二百二十四条の六に規定する対価をいう。以下第三百五十条の十までにおいて同じ。）につき支払を受ける者（公共法人等を除く。以下この条及び次条において同じ。）は、その金地金等の譲渡の対価につきその支払を受けるべき時までに、その都度、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、法第二百二十四条の六に規定する財務省令で定める場所。以下第三百五十条の十までにおいて同じ。）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（第三百五十条の十第一項において「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、その金地金等の譲渡の対価の法第二百二十四条の六に規定する支払者（以下第三百五十条の十までにおいて「支払者」という。）に告知しなければならない。
Where a person who receives payment of consideration for the transfer of gold bullion and similar items has acquired the gold bullion and similar items by purchase, and has notified the head of the payer's business office, office, or other similar place (hereinafter in this Article referred to as the "business office or similar place") of the person's name or title, address, and individual number or corporate number when concluding the sales contract pertaining to the purchase, the person is deemed to have given the notice under the preceding paragraph with respect to the consideration for the transfer of gold bullion and similar items for which the person receives payment.
In the case referred to in the preceding paragraph, if, after a person who receives payment of consideration for the transfer of gold bullion and similar items under that paragraph has given the notice under that paragraph, the person comes to fall under any of the cases set out in the following items, the person must notify the head of the payer's business office or similar place of the matters specified in the relevant item according to the category of cases set out in the items, by the time the person is first to receive payment of consideration pertaining to transferring the gold bullion, etc. on or after the day on which the person came to fall under the case; the same applies where, after giving that notice, the person again comes to fall under the case set out 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 as prescribed in Article 224-6 of the Act are persons receiving payment of consideration for the transfer of gold bullion and similar items (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 payer of the consideration has a ledger, prepared in accordance with Ministry of Finance Order, stating the name or title, address, and individual number or corporate number of the person receiving payment of the consideration and other matters (limited to one prepared by receiving the presentation of any of the documents specified in the items of Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article or the transmission of the person's electronic certificate for signature or similar record, or by receiving a specified notice, etc. pertaining to the person, or by making the confirmation under paragraph (4) of the following Article).
法第二百二十四条の六に規定する政令で定める者は、金地金等の譲渡の対価の支払者が、財務省令で定めるところにより、当該金地金等の譲渡の対価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において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、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。
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
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
payermachine translation
「支払者」
In Articles 350-8 to 350-10, the payer, as referred to in Article 224-6 of the Income Tax Act, of the price for gold bullion or other such items (金地金等) someone sells in Japan, to whom the seller must give their name, address and individual or corporate number.
Short name set inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
person who has already notified the individual numbermachine translation
「番号既告知者」
A recipient of the consideration for a transfer of gold bullion, etc. whose name, address and individual or corporate number the payer 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 350-8, paragraph (1)· applies only in this provision and in Article 350-10, paragraph (1)
consideration for the transfermachine translation
「譲渡の対価」
The consideration for a transfer of gold bullion and similar items (金地金等) as Article 224-6 of the Income Tax Act describes it.
Defined inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
gold bullion and similar itemsmachine translation
「金地金等」
Gold or platinum bullion, and gold or platinum coins.
Short name set inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
business office or similar placemachine translation
「営業所等」
In Article 350-8, a business office, office or similar establishment of the person who pays the consideration for gold bullion or similar items (金地金等) sold to it.
Short name set inArticle 350-8, paragraph (2)· applies only in this article