Article 81-27Recording of Matters Confirmed by the Deliverer of Delivered Money, etc. and Retention of Books and Documents, etc.
第八十一条の二十七（交付金銭等の交付者の確認事項の記録及び帳簿書類の保存等）
The provisions of Article 81-22 (Recording of Matters Confirmed by the Payer of the Price for a Transfer of Shares, etc. and Retention of Books and Documents, etc.) apply mutatis mutandis where the deliverer of delivered money, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of 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. In this case, in Article 81-22, paragraph (1), the phrase "the payer of the price for a transfer of shares, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.)" is deemed to be replaced with "the deliverer of delivered money, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of 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", the phrase "Article 342 (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order" with "Article 345, paragraph (3) of the Order", 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 "or of the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order" is deleted, the phrase "Article 81-20, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.)" with "Article 81-25, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Delivered Money, etc.)", the phrase "presented at the time of that notice" with "presented at the time of that notice (as read pursuant to the provisions of Article 345, paragraph (6) of the Order)", the phrase "the fact that the confirmation under Article 343, paragraph (4) of the Order has been made" with "the fact that the confirmation under Article 343, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order has been made", and the phrase "Article 344, paragraph (1) or" with "Article 344, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order, or"; and in paragraph (2) of that Article, the phrase "The payer of the price for a transfer of shares, etc. must retain the books prescribed in Article 344, paragraph (2) of the Order" with "The deliverer of delivered money, etc. must retain the books prescribed in Article 344, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order" and 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".
第八十一条の二十二（株式等の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等）の規定は、交付金銭等の交付者が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三百四十四条第一項（株式等の譲渡の対価の支払者の確認等）の規定による確認をした場合について準用する。この場合において、第八十一条の二十二第一項中「株式等の譲渡の対価の支払者は、令第三百四十四条第一項」とあるのは「交付金銭等の交付者は、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三百四十四条第一項」と、「令第三百四十二条（株式等の譲渡の対価の受領者の告知）」とあるのは「令第三百四十五条第三項」と、「令第三百四十三条第二項」とあるのは「同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、「書類若しく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「書類」と、「第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲等）」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、「当該告知の際に提示された」とあるのは「当該告知の際に提示された令第三百四十五条第六項の規定により読み替えられた」と、「令第三百四十三条第四項」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四項」と、「第三百四十四条第一項又は」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三百四十四条第一項又は」と、同条第二項中「株式等の譲渡の対価の支払者は、令第三百四十四条第二項」とあるのは「交付金銭等の交付者は、令第三百四十五条第六項において準用する令第三百四十四条第二項」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」と読み替えるものとする。
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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