Article 47-3Special Provisions on Submission of Written Notices, etc.

①An individual prescribed in Article 35, paragraph (4) (Special Provisions on Application to Exempt Savings from Taxation for Ordinary Deposit Contracts, etc.), Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings), or Article 45, paragraph (1) (Notice of Discontinuance of Tax-Exempt Savings), or an heir prescribed in Article 46, paragraph (1) (Notice of Death of a Tax-Exempt Saver, etc.) or Article 47, paragraph (1) (Application for Continuing Tax-Exempt Savings on Inheritance), may, in lieu of submitting the written notice, notice, or application form under those provisions, provide the matters to be stated in those written notices, notices, or application forms to the business office of the financial institution or other such place prescribed in those provisions by electronic or magnetic means. In this case, that individual or heir is deemed to have submitted those written notices, notices, or application forms to that business office of the financial institution or other such place.

②In the application of Article 43, paragraph (6) and Article 45, paragraph (2) where the provisions of the preceding paragraph apply, the phrase "Section) has" in Article 43, paragraph (6) is deemed to be replaced with "Section), the matters to be stated in which have" and the phrase "accepted it" with "received the provision of it", and the phrase "savings has been submitted to the district director referred to in the preceding paragraph" in Article 45, paragraph (2) is deemed to be replaced with "savings, the matters to be stated in which have been submitted to the district director referred to in the preceding paragraph" and the phrase "accepted it" with "received the provision of it".

③The head of the business office or similar place before the transfer prescribed in Article 43, paragraph (2) who has accepted a notice under that paragraph, or the head of the specified business office or similar place prescribed in paragraph (3) of that Article who has accepted a notice under that paragraph, may, in lieu of submitting a notice under those provisions, provide the matters to be stated in those notices to the business office or similar place receiving the transfer prescribed in those provisions by electronic or magnetic means. In this case, the head of that business office or similar place before the transfer or specified business office or similar place is deemed to have submitted those notices to that business office or similar place receiving the transfer.