Article 12Preparation of Copies of Statements of Tax-Exempt Savings, etc. at the Business Office of a Financial Institution or Other Such Place

①The director of the business office of a financial institution or other such place must, when accepting a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit or a statement of change concerning tax-exempt savings submitted by an individual, or when submitting the documents under Article 45, paragraph (5) (Statement of Discontinuance of Tax-Exempt Savings) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order, prepare a copy of those statements or those documents (including an electronic or magnetic record recording the particulars to be stated in those statements or documents; the same applies in the following paragraph and in paragraph (1), items (i) and (ii) of the following Article); provided, however, that this does not apply where the particulars stated in the statement of tax-exempt savings, the particulars after the change or the changed particulars stated in the declaration of change to the tax-exempt savings limit or the statement of change concerning tax-exempt savings, or the particulars stated in those documents are entered in the books prescribed in Article 48, paragraph (3) (Organization and Retention of Books and Documents Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place, etc.) of the Order.

②Where the director of the business office of a financial institution or other such place prepares a copy of a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit or a statement of change concerning tax-exempt savings, or enters the particulars in the books, or receives provision of an electronic or magnetic record recording the particulars to be stated in those statements, pursuant to the preceding paragraph, the director must state or record, on the copy of those statements or on the books or the electronic or magnetic record, the name of the document prescribed in Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act or the document prescribed in Article 8, paragraph (2) (Particulars to Be Stated in Statements of Change Concerning Tax-Exempt Savings) that was presented at the time of accepting those statements, or the fact that an electronic certificate for signature or similar record was transmitted at the time of that acceptance.