Article 16Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests, etc.
第十六条(公社債等に係る有価証券の記録等)
The public and corporate bonds or similar interests specified by Ministry of Finance Order as prescribed in Article 51-3, paragraph (1), item (iv) (Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests) of the Order are specified corporate bonds under Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act, Norinchukin Bank bonds under Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act, or Shoko Chukin Bank bonds under Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act.
令第五十一条の三第一項第四号(公社債等に係る有価証券の記録等)に規定する財務省令で定める公社債等は、金融機関の合併及び転換に関する法律第八条第一項(特定社債の発行)(同法第五十五条第四項(長期信用銀行が普通銀行となる転換)において準用する場合を含む。)の規定による特定社債、信用金庫法第五十四条の二の四第一項(全国連合会債の発行)の規定による全国連合会債、農林中央金庫法第六十条(農林債の発行)の規定による農林債又は株式会社商工組合中央金庫法第三十三条(商工債の発行)の規定による商工債とする。
The matters specified by Ministry of Finance Order as prescribed in Article 51-3, paragraph (2) of the Order are the following matters:
令第五十一条の三第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
the name or title, and the domicile, residence or location, of the person who has been entered or recorded in the transfer account book of a financial institution (meaning the transfer account book of a financial institution prescribed in Article 51, item (i) (Portion of the Distribution of Proceeds on Beneficial Interests in Loan Trusts for the Period during Which a Public Corporation, etc. Continued to Hold Them) of the Order; the same applies hereinafter in this Article and in paragraph (1), item (iv) of the following Article), or who has entrusted Securities for custody;
金融機関の振替口座簿(令第五十一条第一号(貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額)に規定する金融機関の振替口座簿をいう。以下この条及び次条第一項第四号において同じ。)に記載若しくは記録を受け、又は保管の委託をした者の氏名又は名称及び住所若しくは居所又は所在地
the type or name and the face value of the public and corporate bonds or similar interests prescribed in Article 51-3, paragraph (1) of the Order that have been entered or recorded in the transfer account book of a financial institution, entrusted for custody, or the subject of transfer brokerage;
金融機関の振替口座簿に記載若しくは記録をし、若しくは保管の委託を受け、又は振替の取次ぎをした令第五十一条の三第一項に規定する公社債等の種別又は名称及び額面金額
with respect to the public and corporate bonds or similar interests prescribed in the preceding item, the date on which an increase was entered or recorded in the transfer account book of a financial institution and the date on which the decrease was entered or recorded in the transfer account book of a financial institution, or the date on which they were entrusted for custody and the date on which the custody entrustment was cancelled;
前号に規定する公社債等につき金融機関の振替口座簿に増額の記載若しくは記録をした日及び金融機関の振替口座簿にその減額の記載若しくは記録をした日又は保管の委託がされた日及び保管の委託の取りやめがあつた日
in the case of a business office of an Investment Trust management company prescribed in Article 51-3, paragraph (1), item (iii) of the Order, the name and location of the business office, etc. of the financial institution prescribed in item (i) of that paragraph that conducted the transfer brokerage referred to in item (iii) of that paragraph;
令第五十一条の三第一項第三号に規定する投資信託委託会社の営業所にあつては、同号の振替の取次ぎをした同項第一号に規定する金融機関の営業所等の名称及び所在地
the payment date of the interest and similar income on the public and corporate bonds or similar interests prescribed in item (ii) (meaning the interest and similar income prescribed in Article 11, paragraph (3) of the Act (Nontaxability of Public Corporations and Public Interest Trusts, etc.); the same applies in paragraph (1), item (iii) of the following Article) to which Article 11, paragraph (1) or (2) of the Act applies, and the amount to which it applies; and
any other matters for reference.
その他参考となるべき事項
The head of the business office, etc. of the financial institution, etc. referred to in Article 51-3, paragraph (2) of the Order must retain the books that the head has prepared for five years from the year following the year that includes the day on which the books were closed.
令第五十一条の三第二項の金融機関等の営業所等の長は、その作成した帳簿をその帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
transfer account book of a financial institutionmachine translation
「金融機関の振替口座簿」
The transfer account book (振替口座簿) that a bank, trust company or other body listed in Article 32, item (i), (iv) or (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) keeps under the law on book-entry transfer of company bonds and shares, as Article 51, item (i) of that Order defines it.
Defined inArticle 16, paragraph (2), item (i)· applies only in this article and in Article 16-2, paragraph (1), item (iv)
interest and similar incomemachine translation
「利子等」
In Article 16, paragraph (2), item (v) and Article 16-2, paragraph (1), item (iii), the interest, distributions of proceeds and dividends of surplus on the bonds and trust interests (公社債等) that Article 11, paragraph (3) of the Income Tax Act describes, as that paragraph defines them.
Defined inArticle 16, paragraph (2), item (v)· applies only in this provision and in Article 16-2, paragraph (1), item (iii)