①The head of the business office of a financial institution or other such place must, as provided by Ministry of Finance Order, submit to the Commissioner of the National Tax Agency, through the competent district director with jurisdiction over the location of that business office of a financial institution or other such place, a written notice stating the name and location of that business office of a financial institution or other such place, the individual number or corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (in the case of an individual who has no individual number, the name and location) of the financial institution, etc. (meaning a person listed in the items of Article 32 (Scope of Financial Institutions, etc.)) pertaining to that business office of a financial institution or other such place, and other matters.

②Upon the submission of the written notice set forth in the preceding paragraph, the Commissioner of the National Tax Agency may, for all or some of the business offices of financial institutions or other such places pertaining to that written notice, determine a number for each such business office of a financial institution or other such place (hereinafter in this Article referred to as the "office number"), or change that office number.

③When the Commissioner of the National Tax Agency has determined or changed an office number under the preceding paragraph, the Commissioner is to notify the head of the business office of the financial institution or other such place concerned, in writing, to that effect and of that office number.

④The head of the business office of a financial institution or other such place that has received notice of an office number is to add that office number to the documents prescribed in this Section that are submitted to the district director (including electronic or magnetic records recording the matters to be stated in those documents that are provided by electronic or magnetic means).

The amount calculated as provided by Cabinet Order prescribed in Article 11, paragraphs (1) and (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act is, in accordance with the categories of cases listed in the following items, the amount specified in the relevant item.

The beneficial interests specified by Cabinet Order prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Charitable Trusts) of the Act are the following beneficial interests:

①The method specified by Cabinet Order prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Charitable Trusts) of the Act is, for each category of public and corporate bonds, etc. listed in the following items for which a public corporation, etc. or the trustee of a public interest trust, etc. seeks to receive the application of Article 11, paragraphs (1) and (2) of the Act with respect to the interest and similar income (meaning the interest and similar income prescribed in Article 11, paragraph (3) of the Act; the same applies in the following Article) on the public and corporate bonds, etc. prescribed in Article 11, paragraph (3) of the Act (hereinafter in this paragraph, the following paragraph, and the following Article referred to as "public and corporate bonds, etc.") that it owns or that belong to the trust property of the public interest trust, etc., the method specified in the relevant item.

②The business offices or similar places (meaning business offices, offices, or other places equivalent to these; the same applies in item (ii)) listed in the following items (hereinafter in the following Article referred to as the "office of a financial institution or similar body") must, for the public and corporate bonds, etc. specified in the relevant item, keep books, set up an account for each person who has had an entry or record made or has placed the bonds in custody, and enter or record the matters specified by Ministry of Finance Order.

③When the Commissioner of the Financial Services Agency has specified requirements pursuant to paragraph (1), item (ii), the Commissioner is to give public notice thereof.

④In addition to what is provided for in paragraphs (1) and (2), necessary matters concerning the retention of the books set forth in paragraph (2) are specified by Ministry of Finance Order.

①Where a public corporation, etc. or the trustee of a public interest trust, etc. seeks to receive the application of Article 11, paragraphs (1) and (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act with respect to the interest and similar income on public and corporate bonds, etc. that it is to be paid, it must, by the day preceding the day on which it is to be paid the interest and similar income on those public and corporate bonds, etc., submit the return form prescribed in Article 11, paragraph (3) of the Act, through the office of a financial institution or similar body and the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies hereinafter in this paragraph and paragraph (6)), to the competent district director with jurisdiction over the place for tax payment of that payer for that interest and similar income under Article 17 (Locality for Paying Over Withholding Tax) of the Act (or, where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated).

②The head of the office of a financial institution or similar body set forth in the preceding paragraph must not accept the return form if the matters concerning the entry or record, custody, or brokering of transfer of Securities pertaining to the public and corporate bonds, etc. stated in the return form set forth in that paragraph differ from the matters concerning the entry or record, custody, or brokering of transfer of Securities pertaining to those public and corporate bonds, etc. stated in the books set forth in paragraph (2) of the preceding Article.

③In the case referred to in paragraph (1), when the return form set forth in that paragraph is accepted by the office of a financial institution or similar body set forth in that paragraph, that return form is deemed to have been submitted to the district director set forth in that paragraph on the day on which it was accepted.

④A public corporation, etc. or the trustee of a public interest trust, etc. set forth in paragraph (1) may, in lieu of submitting a return form pursuant to that paragraph, provide the matters to be stated in that return form to the office of a financial institution or similar body set forth in that paragraph by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act; the same applies in paragraph (6)). In this case, that public corporation, etc. or the trustee of that public interest trust, etc. is deemed to have submitted that return form to that office of a financial institution or similar body.

⑤With respect to the application of paragraph (3) in the case where Article 11, paragraph (4) of the Act or the preceding paragraph applies, the phrase "the return form set forth in that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return form set forth in that paragraph are", the phrase "accepted by" with "provided to", and the phrase "the day on which it was accepted" with "the day on which they were provided".

⑥The head of the office of a financial institution or similar body that has accepted the return form set forth in paragraph (1) may, in lieu of submitting a return form pursuant to that paragraph, provide the matters to be stated in that return form to the payer set forth in that paragraph by electronic or magnetic means. In this case, the head of that office of a financial institution or similar body is deemed to have submitted that return form to that payer.

①The requirements specified by Cabinet Order prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Act are that the articles of incorporation of the federation of agricultural cooperatives contain the following provisions:

②A federation of agricultural cooperatives that seeks to receive the designation prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Act must attach a copy of its articles of incorporation and other documents specified by Ministry of Finance Order to a written application stating its name and the location of its principal office, the name and location of the hospitals or clinics it establishes, and other matters specified by Ministry of Finance Order, and submit it to the Minister of Finance.

③When the Minister of Finance has designated a federation of agricultural cooperatives pursuant to the row for federations of agricultural cooperatives in Appended Table 1 of the Act, the Minister is to give public notice thereof.