①A person who receives payment of consideration for the transfer of gold bullion and similar items must, when giving the notice under the preceding Article, present to the payer of the consideration to whom the notice is given the documents prescribed in Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit the person's electronic certificate for signature or similar record.

②The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order as prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act.

③Where an individual who has given notice under paragraph (2) of the preceding Article comes to fall under the case set out in paragraph (3), item (i) of that Article, when giving notice under that paragraph, the individual may present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article) in lieu of the presentation of documents or the transmission of an electronic certificate for signature or similar record under paragraph (1). In this case, the individual is deemed to have presented documents or transmitted an electronic certificate for signature or similar record under paragraph (1).

④Where, when a corporation that receives payment of consideration for the transfer of gold bullion and similar items and is a Corporation Number Holder gives notice under the preceding Article to the payer of the consideration, the payer of the consideration confirms that the name, address and corporate number so notified are the same as the name, address and corporate number of the corporation receiving payment that have been published pursuant to the provisions of Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the corporation receiving payment is not required, notwithstanding paragraph (1), to present the documents prescribed in that paragraph to the payer of the consideration.

⑤Where a person who receives payment of consideration for the transfer of gold bullion and similar items gives notice under the preceding Article to the payer of the consideration, if the payer of the consideration has a ledger, prepared in accordance with Ministry of Finance Order, stating the name or title, address, and individual number or corporate number of the person receiving payment (for a person who has neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph) and other matters (limited to one prepared upon receiving the submission from that person of a written application (limited to one to which a copy of any of the documents specified in the items of Article 337, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) is attached, or one in connection with whose submission the transmission of the person's electronic certificate for signature or similar record or the confirmation under the preceding paragraph has been received)), the person receiving payment is not required, notwithstanding paragraph (1), to present the documents prescribed in that paragraph to the payer of the consideration or to transmit an electronic certificate for signature or similar record; provided, however, that this does not apply where the name or title, address, and individual number or corporate number so notified differ from the name or title, address, and individual number or corporate number of that person entered in the ledger.

①When notice has been given under Article 350-8 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items), except where the payer has made the confirmation under paragraph (4) of the preceding Article, the payer of consideration for the transfer of gold bullion and similar items must confirm whether the name or title, address, and individual number or corporate number so notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number, or an individual who has given notice under Article 350-8, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to paragraph (3) of the preceding Article when giving that notice), the name or title and address; the same applies hereinafter in this paragraph) are the same as the name or title, address, and individual number or corporate number stated or recorded in the documents prescribed in Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc., or the electronic certificate for signature or similar record, that were presented or transmitted when the notice was given. In this case, where the person who gave the notice is a person entered in the ledger prescribed in paragraph (5) of the preceding Article, the payer must confirm, respectively, whether the name or title, address, and individual number or corporate number so notified are the same as the name or title, address, and individual number or corporate number entered in that ledger.

②Where the payer of consideration for the transfer of gold bullion and similar items has made the confirmation under the preceding paragraph or paragraph (4) of the preceding Article, the payer must, in accordance with Ministry of Finance Order, make clear, in the ledger relating to the confirmation under those provisions (including similar ledgers or documents), that the payer has made the confirmation under those provisions, and must preserve those ledgers.

①The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (iv) (Payment Reports and Notice of Payment) of the Act are the following (excluding those that fall under salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act, or public pension or retirement package prescribed in Article 35, paragraph (3) (Definition of Public Pension or Retirement Package) of the Act).

②The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (v) of the Act are the following.

The real estate business operators specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (ix) (Payment Reports and Notice of Payment) of the Act are, among persons who engage in Real Estate Brokerage prescribed in Article 2, item (ii) (Definitions) of the Real Estate Brokerage Act (Act No. 176 of 1952), persons other than those who operate a business whose main purpose is acting as agent for or intermediary in the leasing of buildings.

①The Domestic Corporations specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) (Payment Reports and Notice of Payment) of the Act are an authorized neighborhood association prescribed in Article 260-2, paragraph (7) (Neighborhood Associations) of the Local Autonomy Act; an incorporated management association prescribed in Article 47, paragraph (2) (Establishment) of the Act on Building Unit Ownership and an incorporated housing complex management association prescribed in that paragraph as it is read with replacement of terms pursuant to Article 66 (Application Mutatis Mutandis of Provisions Concerning Unit Ownership in a Building) of that Act; a political party, etc. that is a juridical person prescribed in Article 7-2, paragraph (1) (Registration of Change) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants; a disaster control district improvement project association prescribed in Article 133, paragraph (1) (Juridical Personality) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts; a specified non-profit corporation prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities; and a condominium regeneration association prescribed in Article 5, paragraph (1) (Implementation of Condominium Regeneration Project) of the Act on Facilitation of the Regeneration, etc. of Condominiums, a condominium, etc. sale association prescribed in Article 109 (Implementation of Condominium, etc. Sale Project) of that Act, a condominium demolition association prescribed in Article 163-2 (Implementation of Condominium Demolition Project) of that Act, and a site division association prescribed in Article 164 (Implementation of Site Division Project) of that Act.

②The redemption money or similar assets specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) of the Act are the redemption money or similar assets prescribed in Article 224-3, paragraph (4) of the Act pertaining to the following among the public and corporate bonds listed in paragraph (2), item (vii) of that Article (Notice by Recipients of Consideration for Transferring Shares).

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.