Article 81-26Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.
第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）
The provisions of Article 81-21 (excluding paragraph (1)) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) apply mutatis mutandis where the deliverer of delivered money, etc. prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order (referred to as the "deliverer of delivered money, etc." in the following Article) has the books prescribed in Article 343, paragraph (5) of the Order as so applied. In this case, in Article 81-21, paragraph (2), the phrase "the payer prescribed in Article 343, paragraph (1) of the Order of the price for a transfer of shares, etc." is deemed to be replaced with "the deliverer of delivered money, etc. prescribed in Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.)", the phrase "referred to as the 'payer of the price for a transfer of shares, etc.'" with "referred to as the 'deliverer of delivered money, etc.'", the phrase "the written application prescribed in Article 343, paragraph (5) of the Order" with "the written application prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order", and the phrase "pursuant to Article 343, paragraph (5) of the Order" with "pursuant to Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order"; in item (i) of that paragraph, the phrase "prescribed in Article 343, paragraph (5) of the Order" with "prescribed in Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order" and the phrase "Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan)" with "Article 81-24 (Places of Residence, etc. to Be Notified When a Person Receiving Delivered Money, etc. Does Not Have a Domicile in Japan)"; in item (ii) of that paragraph, the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as read pursuant to the provisions of Article 345, paragraph (6) of the Order", the phrase "paragraph (1) of the preceding Article" with "Article 81-25, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Delivered Money, etc.)", and the phrase "Article 343, paragraph (4) of the Order" with "Article 343, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order"; in paragraph (3) of that Article, the phrase "the payer of the price for a transfer of shares, etc." with "the deliverer of delivered money, etc.", the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order", and the phrase "(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 343, paragraph (3) of the Order)" is deleted; in paragraph (5) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of delivered money, etc."; and in paragraph (6) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of delivered money, etc.", the phrase "Article 343, paragraph (5) of the Order" with "Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order", and the phrase "or a copy of the document confirming a change of domicile, etc. and" with "and".
第八十一条の二十一（第一項を除く。）（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、交付金銭等の令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する交付者（次条において「交付金銭等の交付者」という。）が同項に規定する帳簿を備えている場合について準用する。この場合において、第八十一条の二十一第二項中「株式等の譲渡の対価の令第三百四十三条第一項に規定する支払者」とあるのは「第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）に規定する交付金銭等の交付者」と、「「株式等の譲渡の対価の支払者」」とあるのは「「交付金銭等の交付者」」と、「令第三百四十三条第五項に規定する申請書」とあるのは「令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書」と、「令第三百四十三条第五項の」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項の」と、同項第一号中「令第三百四十三条第五項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項」と、「第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）」とあるのは「第八十一条の二十四（交付金銭等の受領者が国内に住所を有しない場合の告知すべき居所地等）」と、同項第二号中「令第三百四十三条第二項」とあるのは「令第三百四十五条第六項の規定により読み替えられた令第三百四十三条第二項」と、「前条第一項」とあるのは「第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲等）」と、「第三百四十三条第四項」とあるのは「第三百四十五条第六項において準用する令第三百四十三条第四項」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「令第三百四十三条第二項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第二項」と、「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、当該書類又は令第三百四十三条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同条第五項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、同条第六項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「令第三百四十三条第五項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項」と、「又は住所等変更確認書類の写し及び」とあるのは「及び」と読み替えるものとする。
Read this with the articles around it
delivered money, etc.machine translation
「交付金銭等」
Money or other assets of kinds a Cabinet Order (政令) specifies that a corporation hands over to its shareholders (株主等) in the events Article 25, paragraph (1) of the Income Tax Act lists — such as a merger, a return of capital or the corporation acquiring its own shares — other than the part treated as a dividend, together with other money that order specifies, as Article 224-3, paragraph (3) of that Act describes them.
Short name set inArticle 81-25, paragraph (2)· applies only in this provision and in Article 81-26
deliverer of delivered money, etc.machine translation
「交付金銭等の交付者」
In Articles 81-26 and 81-27, the person who hands over delivered money, etc. (交付金銭等), as Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (所得税法施行令), applied by Article 345, paragraph (6) of that Order, refers to it.
Short name set inArticle 81-26, paragraph (1)· applies only in this provision and in Article 81-27