Article 81-11Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
第八十一条の十一（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）
The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents listed in item (i) of that paragraph), the documents bearing the name or domicile before the change of the individual who submits the documents prescribed in Article 339, paragraph (4) of the Order.
令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百三十九条第四項に規定する書類の提出をする個人の変更前の氏名又は住所の記載がある書類とする。
The persons specified by Ministry of Finance Order as prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order are the persons listed in the items of Article 81-7, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income). In this case, the phrase "the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (limited to the case where that head of the business office of a savings institution, etc." in item (i) of that paragraph is deemed to be replaced with "the payment handler prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article, and limited to the case where that payment handler"; the phrase "the head of the business office of a savings institution, etc." in item (ii) of that paragraph is deemed to be replaced with "the payment handler"; and the phrase "the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" in item (iv) of that paragraph is deemed to be replaced with "the interest and similar income prescribed in Article 339, paragraph (1) of the Order".
令第三百三十九条第九項において準用する令第三百三十七条第五項に規定する財務省令で定める者は、第八十一条の七第二項各号（利子等の受領者の申請により作成する帳簿の記載事項）に掲げる者とする。この場合において、同項第一号中「令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（当該貯蓄取扱機関等の営業所の長」とあるのは「令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する支払の取扱者（同条第二項の規定により支払の取扱者とみなされる者を含むものとし、当該支払の取扱者」と、同項第二号中「貯蓄取扱機関等の営業所の長」とあるのは「支払の取扱者」と、同項第四号中「令第三百三十六条第一項に規定する利子等又は配当等」とあるのは「令第三百三十九条第一項に規定する利子等」と、それぞれ読み替えるものとする。
The payment handler prescribed in Article 339, paragraph (1) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article; hereinafter referred to as the "head of the business office of a savings institution, etc." in this Article and the following Article) must, when having received the written application prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, prepare a book pursuant to Article 337, paragraph (5) of the Order and enter in that book the following matters:
令第三百三十九条第一項に規定する支払の取扱者（同条第二項の規定により支払の取扱者とみなされる者を含む。以下この条及び次条において「貯蓄取扱機関等の営業所の長」という。）は、令第三百三十九条第九項において準用する令第三百三十七条第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile; the same applies in paragraph (6)) of the person who submitted that written application;
the date on which that written application was submitted, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as read pursuant to the provisions of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order was conducted;
当該申請書の提出があつた年月日及び当該申請書に添付された令第三百三十九条第九項において準用する令第三百三十七条第二項各号に定める書類の写しの当該書類の名称（前条の規定により読み替えられた第八十一条の六第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をした旨
any other matters for reference.
その他参考となるべき事項
A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under any of the cases listed in the following items, without delay submit to the head of the business office of a savings institution, etc. to whom the written application was submitted a written notification stating the matters specified in the relevant item in accordance with the categories of cases listed in the items (including, where the person comes to fall under the case listed in item (i), the name or title and domicile before the change, and including, where the person comes to fall under the case listed in item (ii), the name or title, domicile and individual number before the change) (limited to one to which is attached a copy of any of the documents specified in the items of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order (where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 337, paragraph (3) of the Order as so applied mutatis mutandis) (limited to one bearing the matters specified in the item in accordance with the categories of cases listed in the following items), or in connection with the submission of which the person has transmitted the person's electronic certificate for signature or similar record or has undergone the confirmation under Article 337, paragraph (4) of the Order as so applied mutatis mutandis). The same applies where, after submitting that written notification, the person again comes to fall under the case listed in item (i) or (ii).
前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した貯蓄取扱機関等の営業所の長に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百三十九条第九項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百三十九条第九項において準用する令第三百三十七条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (if the person is an individual, the person's name and domicile after the change);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
The head of the business office of a savings institution, etc. who has prepared the book prescribed in paragraph (3) pursuant to the provisions of that paragraph, when accepting the written notification under the preceding paragraph, must correct the matters listed in the items of paragraph (3) in that book to the matters stated in that written notification.
第三項の規定により同項の帳簿を作成した貯蓄取扱機関等の営業所の長は、前項の届出書を受理した場合には、当該帳簿の第三項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
The district director with jurisdiction over the location of the business office of a savings institution, etc. (meaning, where the head of the business office of a savings institution, etc. is the head of a business office, office or other similar place, that business office, office or other similar place) may, when the district director finds that the name or title, domicile, or individual number or corporate number of a person who has submitted the written application prescribed in paragraph (3) differs from those matters stated in the book prescribed in that paragraph, give the head of the business office of a savings institution, etc. necessary instructions concerning the application of Article 337, paragraph (4) and paragraph (5), main clause of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order with respect to the person found to differ.
貯蓄取扱機関等の営業所（貯蓄取扱機関等の営業所の長がその営業所、事務所その他これらに準ずるものの長である場合における当該営業所、事務所その他これらに準ずるものをいう。）の所在地の所轄税務署長は、第三項に規定する申請書を提出した者について、その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が同項の帳簿に記載されているこれらの事項と異なると認められるときは、当該貯蓄取扱機関等の営業所の長に対し、当該異なると認められる者に係る令第三百三十九条第九項において準用する令第三百三十七条第四項及び第五項本文の規定の適用に関し、必要な指示をすることができる。
The head of the business office of a savings institution, etc. must retain the written application prescribed in paragraph (3) that the head has accepted (including the documents prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (4) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.
貯蓄取扱機関等の営業所の長は、その受理した第三項に規定する申請書（令第三百三十九条第九項において準用する令第三百三十七条第五項に規定する書類及び署名用電子証明書等を含む。）及び第四項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
Read this with the articles around it
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)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
From Article 81-5 to the end of its chapter, the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).
Defined inArticle 81-5, paragraph (3)· applies only in this chapter
head of the business office of a savings institution, etc.machine translation
「貯蓄取扱機関等の営業所の長」
In Articles 81-11 and 81-12, the person handling the payment (支払の取扱者) of interest, dividends of surplus or distributions on bearer bonds, bearer shares and bearer trust certificates (無記名公社債等) under Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), including a person paragraph (2) of that Article treats as one.
Short name set inArticle 81-11, paragraph (3)· applies only in this article and in Article 81-12
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.