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Article 352-3Persons Equivalent to Persons Making Payments for Which a Notice of Payment Is to Be Delivered
第三百五十二条の三（支払通知書を交付すべき支払をする者に準ずる者）
The persons specified by Cabinet Order as prescribed in the items of Article 225, paragraph (2) (Payment Reports and Notice of Payment) of the Act are persons who fall under a trustee of the trust prescribed in Article 227 (Trust Accounting Statements) of the Act and a person receiving payment of dividends and similar income prescribed in Article 228, paragraph (1) (Report on Dividend Income Received in the Name of a Nominee) of the Act.
法第二百二十五条第二項各号（支払通知書）に規定する政令で定めるものは、法第二百二十七条（信託の計算書）に規定する信託の受託者及び法第二百二十八条第一項（名義人受領の配当所得の調書）に規定する配当等の支払を受ける者に該当する者とする。
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