Article 81-9Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.
第八十一条の九（無記名公社債の利子等の受領者の告知書の記載事項等）
The persons specified by Ministry of Finance Order as prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order are the persons receiving payment, in the case where a payment handler for interest and similar income (meaning the interest and similar income prescribed in that paragraph; the same applies hereinafter in this Article) from bearer public and corporate bonds, etc. (meaning the bearer public and corporate bonds, etc. prescribed in that paragraph; the same applies hereinafter in this Article) (including a person deemed to be a payment handler pursuant to Article 339, paragraph (2) of the Order; the same applies in the following paragraph) has books stating the name or title, domicile (for a person who does not have a domicile in Japan, 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, paragraph (3), item (i) and paragraph (6), item (i)) and individual number or corporate number, and other matters, of the person receiving payment of the interest and similar income from those bearer public and corporate bonds, etc. (limited to books prepared by the presentation of any of the documents specified in the items 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 339, paragraph (9) of the Order, or by the transmission of the person's electronic certificate for signature or similar record, or by the receipt of a specified notice, etc. concerning the person, or by making the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order) (excluding a person whose name or title, domicile, or individual number or corporate number differs from the person's name or title, domicile, or individual number or corporate number stated in those books).
令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する財務省令で定める者は、無記名公社債等（同項に規定する無記名公社債等をいう。以下この条において同じ。）の利子等（同項に規定する利子等をいう。以下この条において同じ。）の支払の取扱者（令第三百三十九条第二項の規定により支払の取扱者とみなされる者を含む。次項において同じ。）が、当該無記名公社債等の利子等の支払を受ける者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この項、第三項第一号及び第六項第一号において同じ。）及び個人番号又は法人番号その他の事項を記載した帳簿（その者の令第三百三十九条第九項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
Where a payment handler for interest and similar income from bearer public and corporate bonds, etc. prepares books pursuant to the provisions of the preceding paragraph, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
無記名公社債等の利子等の支払の取扱者が前項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (1) of the Order are the following matters:
令第三百三十九条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
the name or title, domicile and individual number or corporate number of the person receiving payment of interest and similar income from bearer public and corporate bonds, etc. (for a person who has neither an individual number nor a corporate number or a person falling under the provisions of paragraph (1), the name or title and domicile; the same applies in paragraph (6), item (i));
the type or name of the bearer public and corporate bonds, etc.;
無記名公社債等の種類又は名称
where, with respect to bearer public and corporate bonds, etc., a person other than the owner of the principal receives payment of the relevant interest and similar income from bearer public and corporate bonds, etc., the name or title and domicile of the owner of the principal of those bearer public and corporate bonds, etc. (the residence, if the owner does not have a domicile in Japan);
where the person receiving payment under item (i) has submitted a notification of a tax agent pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, the name and domicile of that tax agent (the residence, if the tax agent does not have a domicile in Japan);
第一号の支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしている場合には、その納税管理人の氏名及び住所（国内に住所がない場合には、居所）
any other matters for reference.
その他参考となるべき事項
The business offices, etc. of financial institutions specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are the business offices of the Investment Trust management companies listed in Article 81-3, item (iii) (Scope of Financial Institutions, etc.).
令第三百三十九条第三項に規定する財務省令で定める金融機関の営業所等は、第八十一条の三第三号（金融機関等の範囲）に掲げる投資信託委託会社の営業所とする。
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are, in addition to the matters listed in the items of paragraph (3), the following matters:
令第三百三十九条第三項に規定する財務省令で定める事項は、第三項各号に掲げる事項のほか、次に掲げる事項とする。
the category of the bearer public and corporate bonds, etc. for which custody is to be entrusted under the contract prescribed in Article 339, paragraph (3) of the Order (meaning the distinction among public and corporate bonds, bearer shares, etc. (meaning the bearer shares, etc. prescribed in paragraph (1) of that Article), and beneficiary certificates of a Loan Trust, Investment Trust or Specified Trust That Issues Beneficiary Certificates; the same applies in paragraph (6), item (ii) and paragraph (7), item (ii));
the fact that the person requests the handling of payment of the interest and similar income to be received during the period for which custody is entrusted, with respect to the interest and similar income from bearer public and corporate bonds, etc. for which custody is entrusted under the preceding item;
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order are, except in the case falling under the provisions of the following paragraph, the following matters:
令第三百三十九条第六項に規定する財務省令で定める事項は、次項に規定する場合に該当する場合を除き、次に掲げる事項とする。
the name or title, domicile and individual number or corporate number stated in the paper-based notice of the person who submitted the paper-based notice pursuant to Article 339, paragraph (3) of the Order;
the category and name of the bearer public and corporate bonds, etc. entrusted to the person for custody, and the date on which that custody was entrusted;
保管の委託を受けた無記名公社債等の種別及び名称並びに当該保管の委託を受けた年月日
the date on which the custody of the bearer public and corporate bonds, etc. under the preceding item was discontinued;
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order, in the case where the custody under Article 339, paragraph (3) of the Order is based on a contract for entrusting custody pertaining to the custody entrustment brokerage contract prescribed in that paragraph, are the following matters:
令第三百三十九条第三項の保管の委託が同項に規定する保管委託取次契約に係る保管の委託の契約に基づくものである場合における同条第六項に規定する財務省令で定める事項は、次に掲げる事項とする。
the matters listed in item (i) of the preceding paragraph;
前項第一号に掲げる事項
the category and name of the bearer public and corporate bonds, etc. for which custody was entrusted, and the date on which that custody was entrusted;
保管の委託がされた無記名公社債等の種別及び名称並びに当該保管の委託がされた年月日
the name and location of the person entrusted with custody of the bearer public and corporate bonds, etc. under the preceding item;
the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was brokered;
the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was cancelled;
any other matters for reference.
その他参考となるべき事項
The registration under Article 339, paragraph (8) of the Order is to be effected as provided in Article 81-5, paragraph (3) (Registration, etc. of Persons Receiving Payment of Distributions of Proceeds of Specified Stock Investment Trusts, etc.).
令第三百三十九条第八項の登録は、第八十一条の五第三項（特定株式投資信託等の収益の分配につき支払を受ける者の登録等）に定めるところにより行われるものとする。
The form of the paper-based notice under Article 339, paragraph (1) of the Order is as set out in Appended Table IV (1) through Appended Table IV (3).
令第三百三十九条第一項の告知書の書式は、別表第四（一）から別表第四（三）までによる。
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
From Article 81-5 to the end of its chapter, the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).
Defined inArticle 81-5, paragraph (3)· applies only in this chapter
specified notice, etc.machine translation
「特定通知等」
In Article 81-6, paragraph (8), Article 81-9, paragraph (1) and Article 81-17, paragraph (6), a specified notice or similar communication as defined in Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act: the notice of an individual number by the Deposit Insurance Corporation (預金保険機構) under Article 5, paragraph (3) of the 2021 Act on managing deposit accounts using individual numbers at the depositor's wish (Act No. 39 of 2021), or another notice or provision of information that a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 81-6, paragraph (8), item (i)· applies only in this provision and in Article 81-6, paragraph (8), item (ii); Article 81-9, paragraph (1); and Article 81-17, paragraph (6)
interest and similar incomemachine translation
「利子等」
In Article 81-9, the interest, dividends of surplus and distributions of proceeds on bearer bonds, bearer shares and similar securities and bearer beneficiary certificates (無記名公社債等), as Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines them.
Defined inArticle 81-9, paragraph (1)· applies only in this article
bearer public and corporate bonds, etc.machine translation
「無記名公社債等」
In Article 81-9, the bearer bonds and similar securities defined in Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act: bearer corporate and public bonds, bearer shares and similar interests (無記名株式等) referred to in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts.
Defined inArticle 81-9, paragraph (1)· applies only in this article