Article 16-2Matters to Be Stated in a Statement of Nontaxability of Public Corporations and Public Interest Trusts, etc.
第十六条の二（公共法人等及び公益信託等に係る非課税申告書の記載事項）
The matters specified by Ministry of Finance Order to be stated in the statement prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Public Interest Trusts, etc.) of the Act are the following matters:
法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する申告書に記載すべき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, the domicile or residence or the location of the head office or principal office, and the individual number or corporate number of the person who submits the statement;
the type and name of the public and corporate bonds, or of the beneficial interests set out in the items of Article 51-2 (Scope of Public and Corporate Bonds or Similar Interests) of the Order, to which the person intends to apply Article 11, paragraph (1) or (2) of the Act;
the payment due dates of the interest and similar income on the public and corporate bonds or similar interests prescribed in paragraph (3) of that Article (hereinafter in this paragraph referred to as "public and corporate bonds or similar interests") to which the person intends to apply Article 11, paragraph (1) or (2) of the Act, and the amount of the interest and similar income on those public and corporate bonds or similar interests;
the date on which, with respect to the Securities pertaining to the public and corporate bonds or similar interests prescribed in the preceding item, an increase was entered or recorded in the transfer account book of a financial institution, or the Securities were entrusted for custody, pursuant to Article 51-3, paragraph (1) (Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests) of the Order, and the name of the business office, etc. of the financial institution prescribed in item (i) of that paragraph, or of the business office, etc. prescribed in paragraph (2) of that Article of the financial instruments business operator, etc. prescribed in paragraph (1), item (ii) of that Article, at which the entry or record was made or the custody was accepted (where an increase is entered or recorded in the transfer account book of a financial institution for the Securities pertaining to the public and corporate bonds or similar interests through a business office of an Investment Trust management company prescribed in paragraph (1), item (iii) of that Article, a statement to that effect and the name of the person who enters or records the increase in the transfer account book of a financial institution for the Securities pertaining to those public and corporate bonds or similar interests);
前号に規定する公社債等に係る有価証券につき令第五十一条の三第一項（公社債等に係る有価証券の記録等）の規定により金融機関の振替口座簿に増額の記載若しくは記録を受け、又は保管の委託をした年月日及び当該記載若しくは記録をし、若しくは保管の委託を受けた同項第一号に規定する金融機関の営業所等又は同項第二号に規定する金融商品取引業者等の同条第二項に規定する営業所等の名称（同条第一項第三号に規定する投資信託委託会社の営業所を通じて公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録を受ける場合には、その旨及び当該公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録をする者の名称）
the name of the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies in the following paragraph) through which the statement is to be submitted when it is submitted; and
any other matters for reference.
その他参考となるべき事項
A payer that has received the statement prescribed in the preceding paragraph (excluding a person that has no corporate number; the same applies hereinafter in this paragraph) is to add the corporate number of that payer to the statement (including the electronic or magnetic record prescribed in Article 10, paragraph (2) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) recording the matters to be stated in the statement that were provided by the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act).
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
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)
public and corporate bond or similar interestmachine translation
「公社債等」
In Article 16-2, paragraph (1), bonds (公社債), and beneficial interests in loan trusts, investment trusts or specific purpose trusts of kinds a Cabinet Order (政令) specifies, as Article 11, paragraph (3) of the Income Tax Act defines them.
Short name set inArticle 16-2, paragraph (1), item (iii)· applies only in this paragraph
payermachine translation
「支払者」
In Article 16-2, paragraphs (1) and (2), the payer referred to in Article 11, paragraph (3) of the Income Tax Act: the person paying the interest, distributions or dividends on the bonds or similar securities, through whom the return claiming the tax exemption is submitted to the district director (税務署長).
Defined inArticle 16-2, paragraph (1), item (v)· applies only in this provision and in Article 16-2, paragraph (2)