Article 352-4Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in a Notice of Payment, etc.

①A person who makes the payment prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act must, when intending to provide the person receiving the payment prescribed in that paragraph with the matters to be stated in the written notice prescribed in that paragraph pursuant to the main clause of that paragraph, in advance, in accordance with Ministry of Finance Order, indicate to the person receiving the payment the type and content of the electronic or magnetic means to be used (meaning the electronic or magnetic means prescribed in that paragraph; the same applies hereinafter in this Article, the following Article and Article 356 (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary or Other Wage, Severance Pay or Other Such Compensation, or Public Pension or Retirement Package, etc.)), and obtain consent in writing or by electronic or magnetic means.

②Where a person who makes the payment referred to in the preceding paragraph and has obtained consent under that paragraph has been notified, in writing or by electronic or magnetic means, by the person receiving the payment referred to in that paragraph that the person will not receive provision by electronic or magnetic means under the main clause of Article 225, paragraph (3) of the Act, the person making the payment must not provide the person receiving the payment with the matters to be stated in the written notice prescribed in that paragraph by electronic or magnetic means; provided, however, that this does not apply where the person receiving the payment gives consent again under the preceding paragraph.