Article 81-40Recording of Matters Confirmed by the Payer of the Consideration for Transferring Gold Bullion, etc. and Retention of Books and Documents, etc.

①When the payer of the consideration for transferring gold bullion, etc. has made the confirmation under Article 350-10, paragraph (1) (Confirmation, etc. by the Payer of the Consideration for Transferring Gold Bullion, etc.) of the Order or Article 350-9, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, it must, pursuant to Article 350-10, paragraph (2) of the Order, make clear that it has made the confirmation under Article 350-10, paragraph (1) or Article 350-9, paragraph (4) of the Order by entering in the book prescribed in Article 350-10, paragraph (2) of the Order the title of the document specified in each item of Article 337, paragraph (2) (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 350-9, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order, that was presented at the time of the notice under Article 350-8 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, the fact that an electronic certificate for signature or similar record was received by transmission at the time of that notice (where the person who gave that notice 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 applied mutatis mutandis pursuant to Article 81-38, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring Gold Bullion, etc.), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 350-9, paragraph (4) of the Order was conducted.

②A payer of the consideration for transferring gold bullion, etc. must retain the book prescribed in Article 350-10, paragraph (2) of the Order (including the book prescribed in Article 350-9, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books.