①The money and other assets specified by Cabinet Order prescribed in Article 224-3, paragraph (4), item (i) (Notice by a Person Receiving Redemption Money or a Similar Asset) of the Act are to be the following:

②The amounts specified by Cabinet Order prescribed in Article 224-3, paragraph (4), item (i) of the Act are to be the amounts specified in the following items according to the categories of money and assets other than money listed in those items:

③A recipient, in Japan, of the redemption money or a similar asset prescribed in Article 224-3, paragraph (4) of the Act (hereinafter referred to as "redemption money or a similar asset" in this paragraph and the following paragraph) (excluding public corporations, etc.; the same applies in the following paragraph) must, by the time of becoming entitled to receive the delivery of that redemption money or similar asset, and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as read pursuant to the provisions of paragraph (5), the name or title and address), to the deliverer, prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article, of that redemption money or similar asset.

④Where a recipient of redemption money or a similar asset has, with regard to the beneficial interests of the Investment Trust, etc. that gave rise to the delivery of that redemption money or similar asset, the bond-type beneficial interests under Article 224-3, paragraph (4), item (iii) of the Act, the public and corporate bonds, or the separated-interest public and corporate bonds prescribed in item (iv) of that paragraph, fallen under the case listed in Article 336, paragraph (2), items (i) through (iv) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) or the case prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds), or has, with regard to receipt of money or other assets delivered together with that redemption money or similar asset that fall under interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act, given notice under the provisions of Article 336, paragraph (1) (including a case where notice under paragraph (1) of that Article is deemed to have been given pursuant to the provisions of paragraph (2) of that Article) or submitted a paper-based notice under the provisions of Article 339, paragraph (1) (including a case where the paper-based notice under paragraph (1) of that Article is deemed to have been submitted pursuant to the provisions of paragraph (3) of that Article), that person is deemed to have given the notice under the preceding paragraph with regard to that redemption money or similar asset.

⑤The provisions of Article 342, paragraph (4) apply mutatis mutandis to the persons specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article, and the provisions of Article 342, paragraph (5) apply mutatis mutandis to the persons specified by Cabinet Order as equivalent to the persons who deliver the redemption money or a similar asset prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article. In this case, in Article 342, paragraph (4), the phrase "the payer prescribed in that paragraph of the consideration for the transfer of shares, etc." is deemed to be replaced with "the deliverer, prescribed in that paragraph, of the redemption money or a similar asset prescribed in Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset)", the phrase "payment of that consideration for the transfer of shares, etc." with "delivery of that redemption money or a similar asset", the phrase "paragraph (2) of the following Article" with "paragraph (2) of the following Article as read pursuant to the provisions of Article 346, paragraph (6)", the phrase "paragraph (4) of the following Article" with "paragraph (4) of the following Article as applied mutatis mutandis pursuant to Article 346, paragraph (6)", and the phrase "persons who receive payment" with "persons who receive delivery".

⑥The provisions of Article 343 (excluding paragraph (3)) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the recipient prescribed in paragraph (3) gives the notice under that paragraph, and the provisions of Article 344 (Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the notice under that paragraph has been given. In this case, in Article 343, paragraph (1), the phrase "payment of the consideration for the transfer of shares, etc." is deemed to be replaced with "delivery of redemption money or a similar asset prescribed in Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) (hereinafter referred to as “redemption money or a similar asset” in this Article and the following Article)", the phrase "the preceding Article" with "that paragraph", the phrase "the payer prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act of that consideration" with "the deliverer, prescribed in that paragraph, of that redemption money or a similar asset", and the phrase "referred to as the “payer”" with "referred to as the “deliverer”"; in paragraph (2) of that Article, the phrase "Article 224-3, paragraph (1) of the Act" with "Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of Article 224-3, paragraph (4) (Notice by a Person Receiving Redemption Money or a Similar Asset) of the Act"; in paragraphs (4) and (5) of that Article, the phrase "payment of the consideration for the transfer of shares, etc." with "delivery of redemption money or a similar asset", the phrase "the payer of that consideration" with "the deliverer of that redemption money or a similar asset", the phrase "the preceding Article" with "Article 346, paragraph (3)", and the phrase "receiving payment" with "receiving delivery"; and in Article 344, paragraph (1), the phrase "Article 342 (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.), the payer of the consideration for the transfer of shares, etc." with "Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset), the deliverer of redemption money or a similar asset", the phrase "a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 342, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice)" with "or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 346, paragraph (5)", and the phrase "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc." with "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article", and in paragraph (2) of that Article, the phrase "payer of the consideration for the transfer of shares, etc." with "deliverer of redemption money or a similar asset".

The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act and other persons specified by Cabinet Order, as prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Act, are to be public corporations, etc.

①A person who receives payment, in Japan, of the consideration for the transfer of a beneficial interest in a trust prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Act (hereinafter referred to as a "beneficial interest in a trust" through Article 350 (Confirmation, etc. by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust)) (meaning the consideration prescribed in Article 224-4 of the Act; the same applies hereinafter through Article 350) (excluding public corporations, etc.; the same applies hereinafter in this Article) must, by the time of becoming entitled to receive payment of that consideration for the transfer of that beneficial interest in a trust, and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-4 of the Act; the same applies hereinafter through Article 350), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350, paragraph (1)), the name or title and address; the same applies in the following paragraph), to the payer, prescribed in Article 224-4 of the Act, of the consideration for the transfer of that beneficial interest in a trust.

②When a person who receives payment of the consideration for the transfer of a beneficial interest in a trust falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph for the consideration for transferring a beneficial interest in a trust specified in the relevant item that the person receives.

③In the case referred to in the preceding paragraph, when a person who receives payment of the consideration for the transfer of a beneficial interest in a trust specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the time of first becoming entitled, on or after the day on which the person came to fall under that case, to receive payment of the consideration for the transfer of that beneficial interest in a trust, give notice of the matters specified in each item according to the category of cases listed in that item to the head of the business office of the financial instruments business operator, registered financial institution, or electronic payment instruments service provider listed in the items of that paragraph, or of the trustee of the trust, that makes payment of that consideration. The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).

④The persons specified by Cabinet Order prescribed in Article 224-4 of the Act are to be persons who receive payment in the case where the payer prescribed in that Article of the consideration for the transfer of a beneficial interest in a trust has, as provided by Ministry of Finance Order, books stating the name or title, address, individual number or corporate number and other matters of the person who receives payment of that consideration for the transfer of a beneficial interest in a trust (limited to books created by having been presented with any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article, having been sent that person's electronic certificate for signature or similar record, or having received the specified notice, etc. relating to that person, or by having made the confirmation under the provisions of paragraph (4) of the following Article) (excluding a person whose name or title, address, or individual number or corporate number differs from that person's name or title, address, or individual number or corporate number stated in those books).