Article 81-30Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset
第八十一条の三十(償還金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 redemption money or a similar asset 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 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Order (referred to as the "deliverer of redemption money or a similar asset" 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 redemption money or a similar asset prescribed in Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset)", the phrase "referred to as the 'payer of the price for a transfer of shares, etc.'" with "referred to as the 'deliverer of redemption money or a similar asset'", 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 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) 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 346, 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 346, 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 81-28 (Places of Residence, etc. to Be Notified When a Person Receiving Redemption Money or a Similar Asset 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 346, paragraph (6) of the Order", the phrase "paragraph (1) of the preceding Article" with "Article 81-29, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset)", 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 346, 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 redemption money or a similar asset", the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 346, 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 redemption money or a similar asset"; and in paragraph (6) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of redemption money or a similar asset", the phrase "Article 343, paragraph (5) of the Order" with "Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 346, 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、償還金等の令第三百四十六条第六項(償還金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「償還金等の交付者」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「第八十一条の三十(償還金等の受領者の申請により作成する帳簿の記載事項等)に規定する償還金等の交付者」と、「「株式等の譲渡の対価の支払者」」とあるのは「「償還金等の交付者」」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「令第三百四十六条第六項(償還金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「令第三百四十六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「令第三百四十六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「第八十一条の二十八(償還金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「令第三百四十六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「第八十一条の二十九第一項(償還金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「第三百四十六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「償還金等の交付者」と、「令第三百四十三条第二項」とあるのは「令第三百四十六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「償還金等の交付者」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「償還金等の交付者」と、「令第三百四十三条第五項」とあるのは「令第三百四十六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。
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redemption money or a similar assetmachine translation
「償還金等」
Money or other assets handed over in Japan in the cases Article 224-3, paragraph (4) of the Income Tax Act lists, such as the ending or partial cancellation of an investment trust or of a specified trust issuing beneficiary certificates (特定受益証券発行信託), the redemption of bonds (公社債) or corporate-bond-type beneficial interests (社債的受益権), or interest on separated-interest bonds (分離利子公社債).
Short name set inArticle 81-29, paragraph (2)· applies only in this provision and in Article 81-30
deliverer of redemption money or a similar assetmachine translation
「償還金等の交付者」
In Articles 81-30 and 81-31, the person who hands over redemption money or a similar asset (償還金等), 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 346, paragraph (6) of that Order, refers to it.
Short name set inArticle 81-30, paragraph (1)· applies only in this provision and in Article 81-31