Article 81-12Recording of Matters Confirmed by Payment Handlers, etc. of Interest and Similar Income from Bearer Public and Corporate Bonds and Retention of Books and Documents, etc.

①When the head of the business office of a savings institution, etc. has made the confirmation under Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, 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 or under Article 337, paragraph (4) (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) of the Order, the head must, pursuant to Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, make clear that the confirmation under Article 338, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order has been made, by stating in the books prescribed in Article 338, paragraph (4) of the Order the name 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 or of the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article, the fact that an electronic certificate for signature or similar record was transmitted (where the person who submitted the paper-based notice prescribed in Article 339, paragraph (1) of the Order, submitted a paper-based notice pursuant to paragraph (3) of that Article, or submitted the documents prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as read pursuant to the provisions of Article 81-10 (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc. for Bearer Public and Corporate Bonds), that fact and the name of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order that was presented at the time of the submission of those paper-based notices or documents), 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 has been made.

②A person who handles the registration prescribed in Article 338, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, or a person entrusted with the custody prescribed in that paragraph, must, when receiving notice under paragraph (2) or (3) of that Article, make clear the fact of having received the notice by stating, in the books relating to that registration or custody (including books similar thereto), the name or title, domicile (including 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 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) for which the notice was received, together with that fact.

③The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in the preceding paragraph or a person entrusted with the custody prescribed in that paragraph, must retain the books prescribed in Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or the books relating to the registration or custody prescribed in the preceding paragraph for five years from the year following the year that includes the day on which those books are closed. In this case, the provisions of Article 81-8, paragraph (5) (Retention of Books and Documents by the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis where the head of the business office of a savings institution, etc. is the head of the business office of a postal savings bank prescribed in that paragraph.

④The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in paragraph (2) or a person entrusted with the custody prescribed in that paragraph, must retain the paper-based notices or documents prescribed in Article 339, paragraph (1), (3) or (4) of the Order and the electronic certificates for signature or similar records that they have accepted, or the documents stating the contents of the notices under Article 338, paragraph (2) or (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order and the electronic certificates for signature or similar records that they have received, for five years from the year following the year that includes the day on which those were accepted or the notice was received.