Article 352-2Scope of Submission of Payment Reports on Redemption Money or a Similar Asset
第三百五十二条の二（償還金等の支払調書の提出範囲）
The Domestic Corporations specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) (Payment Reports and Notice of Payment) of the Act are an authorized neighborhood association prescribed in Article 260-2, paragraph (7) (Neighborhood Associations) of the Local Autonomy Act; an incorporated management association prescribed in Article 47, paragraph (2) (Establishment) of the Act on Building Unit Ownership and an incorporated housing complex management association prescribed in that paragraph as it is read with replacement of terms pursuant to Article 66 (Application Mutatis Mutandis of Provisions Concerning Unit Ownership in a Building) of that Act; a political party, etc. that is a juridical person prescribed in Article 7-2, paragraph (1) (Registration of Change) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants; a disaster control district improvement project association prescribed in Article 133, paragraph (1) (Juridical Personality) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts; a specified non-profit corporation prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities; and a condominium regeneration association prescribed in Article 5, paragraph (1) (Implementation of Condominium Regeneration Project) of the Act on Facilitation of the Regeneration, etc. of Condominiums, a condominium, etc. sale association prescribed in Article 109 (Implementation of Condominium, etc. Sale Project) of that Act, a condominium demolition association prescribed in Article 163-2 (Implementation of Condominium Demolition Project) of that Act, and a site division association prescribed in Article 164 (Implementation of Site Division Project) of that Act.
法第二百二十五条第一項第十一号（支払調書及び支払通知書）に規定する政令で定める内国法人は、地方自治法第二百六十条の二第七項（地縁による団体）に規定する認可地縁団体、建物の区分所有等に関する法律第四十七条第二項（成立等）に規定する管理組合法人及び同法第六十六条（建物の区分所有に関する規定の準用）の規定により読み替えられた同項に規定する団地管理組合法人、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項（変更の登記）に規定する法人である政党等、密集市街地における防災街区の整備の促進に関する法律第百三十三条第一項（法人格）に規定する防災街区整備事業組合、特定非営利活動促進法第二条第二項（定義）に規定する特定非営利活動法人並びにマンションの再生等の円滑化に関する法律第五条第一項（マンション再生事業の施行）に規定するマンション再生組合、同法第百九条（マンション等売却事業の実施）に規定するマンション等売却組合、同法第百六十三条の二（マンション除却事業の実施）に規定するマンション除却組合及び同法第百六十四条（敷地分割事業の実施）に規定する敷地分割組合とする。
The redemption money or similar assets specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) of the Act are the redemption money or similar assets prescribed in Article 224-3, paragraph (4) of the Act pertaining to the following among the public and corporate bonds listed in paragraph (2), item (vii) of that Article (Notice by Recipients of Consideration for Transferring Shares).
法第二百二十五条第一項第十一号に規定する政令で定める償還金等は、法第二百二十四条の三第二項第七号（株式等の譲渡の対価の受領者等の告知）に掲げる公社債のうち次に掲げるものに係る同条第四項に規定する償還金等とする。
those issued by means of a discount;
割引の方法により発行されるもの
separated principal bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to the principal);
分離元本公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該元本に係る部分であつた公社債をいう。）
separated interest bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to interest);
分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。）
public and corporate bonds on which interest is paid, for which the ratio of the amount specified by Ministry of Finance Order as their issue price to their face value is the ratio specified by Ministry of Finance Order or less.
利子が支払われる公社債で、その発行価額として財務省令で定める金額の額面金額に対する割合が財務省令で定める割合以下であるもの
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