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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 as applied mutatis mutandis pursuant to (referred to as the "deliverer of delivered money, etc." in the following Article) has the books prescribed in as so applied. In this case, in Article 81-21, paragraph (2), the phrase "the payer prescribed in 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 " with "the written application prescribed in as applied mutatis mutandis pursuant to ", and the phrase "pursuant to " with "pursuant to as applied mutatis mutandis pursuant to "; in item (i) of that paragraph, the phrase "prescribed in " with "prescribed in as applied mutatis mutandis pursuant to " 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 "" with " as read pursuant to the provisions of ", 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 "" with " as applied mutatis mutandis pursuant to "; 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 "" with " as applied mutatis mutandis pursuant to ", 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 )" 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 "" with " as applied mutatis mutandis pursuant to ", 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（交付金銭等の受領者の告知等）において準用する（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、「に規定する申請書」とあるのは「（交付金銭等の受領者の告知等）において準用する（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、「の」とあるのは「において準用するの」と、同項第一号中「」とあるのは「において準用する」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「」とあるのは「の規定により読み替えられた」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、「」とあるのは「において準用する」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、「」とあるのは「において準用する」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、「」とあるのは「において準用する」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。

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 as applied mutatis mutandis pursuant to . 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 (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 as applied mutatis mutandis pursuant to ", the phrase "" with "", the phrase "" with " as read pursuant to the provisions of ", the phrase "or of the document confirming a change of domicile, etc. prescribed in " 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 )", the phrase "the fact that the confirmation under has been made" with "the fact that the confirmation under as applied mutatis mutandis pursuant to has been made", and the phrase " or" with " as applied mutatis mutandis pursuant to , 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 " with "The deliverer of delivered money, etc. must retain the books prescribed in as applied mutatis mutandis pursuant to " and the phrase "" with " as applied mutatis mutandis pursuant to ".

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（交付金銭等の受領者の告知等）において準用する（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、」とあるのは「交付金銭等の交付者は、（交付金銭等の受領者の告知等）において準用する」と、「（株式等の譲渡の対価の受領者の告知）」とあるのは「」と、「」とあるのは「の規定により読み替えられた」と、「書類若しくは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の規定により読み替えられた」と、「」とあるのは「において準用する」と、「又は」とあるのは「において準用する又は」と、同条第二項中「株式等の譲渡の対価の支払者は、」とあるのは「交付金銭等の交付者は、において準用する」と、「」とあるのは「において準用する」と読み替えるものとする。

Article 81-28Places of Residence, etc. to Be Notified When a Person Receiving Redemption Money or a Similar Asset Does Not Have a Domicile in Japan

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）

The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the places specified by Ministry of Finance Order as prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) (Notice by a Person Receiving Redemption Money or a Similar Asset) of that Article.

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）の規定は、法第二百二十四条の三第四項（償還金等の受領者の告知）の規定により読み替えられた同条第一項に規定する財務省令で定める場所について準用する。

Article 81-29Scope, etc. of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset

第八十一条の二十九（償還金等の交付者に提示する書類の範囲等）

The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in the items of as applied mutatis mutandis pursuant to as read pursuant to the provisions of . In this case, the phrase "" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with " as applied mutatis mutandis pursuant to "; the phrase "" in paragraph (3), item (ii) of that Article with " as applied mutatis mutandis pursuant to "; and in paragraph (5) of that Article, the phrase " through " with "" and the phrase "" with " as applied mutatis mutandis pursuant to ".

第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、（償還金等の受領者の告知等）の規定により読み替えられた（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）において準用する各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類について準用する。この場合において、第八十一条の六第一項第三号中「（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「（償還金等の受領者の告知等）において準用する（株式等の譲渡の対価の受領者の告知）」と、同条第三項第二号中「」とあるのは「において準用する」と、同条第五項中「」とあるのは「」と、「」とあるのは「において準用する（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）」と読み替えるものとする。

Where an individual listed in Article 81-6, paragraph (1), item (ii) or (iii) as applied mutatis mutandis in the preceding paragraph (limited to a person who does not have a domicile in Japan) or a Foreign Corporation listed in paragraph (4), item (iv) of that Article has concluded a contract of mandate concerning the receipt in Japan of the redemption money or a similar asset prescribed in (referred to as "redemption money or a similar asset" in the following Article) with an individual who has a domicile in Japan, a Domestic Corporation (excluding an Association or Foundation without Legal Personality), a foreign bank branch prescribed in Article 47, paragraph (2) (Licenses for Foreign Banks) of the Banking Act, or a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a Foreign Corporation that conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), the documents specified in Article 81-6, paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) as applied mutatis mutandis in the preceding paragraph are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate bearing the name or title and the place of domicile outside Japan of that individual or Foreign Corporation.

前項において準用する第八十一条の六第一項第二号若しくは第三号に掲げる個人（国内に住所を有しない者に限る。）又は同条第四項第四号に掲げる外国法人が、国内に住所を有する個人又は内国法人（人格のない社団等を除く。）若しくは銀行法第四十七条第二項（外国銀行の免許等）に規定する外国銀行支店若しくは金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う外国法人に限る。）とに規定する償還金等（次条において「償還金等」という。）の国内における受領に関する委任契約を締結している場合には、前項において準用する第八十一条の六第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書でその個人又は外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。

Where the deliverer of redemption money or a similar asset prescribed in as applied mutatis mutandis pursuant to prepares books pursuant to as so applied, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.

において準用する（株式等の譲渡の対価の受領者の告知）に規定する償還金等のに規定する交付者が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。

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 as applied mutatis mutandis pursuant to (referred to as the "deliverer of redemption money or a similar asset" in the following Article) has the books prescribed in as so applied. In this case, in Article 81-21, paragraph (2), the phrase "the payer prescribed in 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 " with "the written application prescribed in as applied mutatis mutandis pursuant to ", and the phrase "pursuant to " with "pursuant to as applied mutatis mutandis pursuant to "; in item (i) of that paragraph, the phrase "prescribed in " with "prescribed in as applied mutatis mutandis pursuant to " 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 "" with " as read pursuant to the provisions of ", 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 "" with " as applied mutatis mutandis pursuant to "; 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 "" with " as applied mutatis mutandis pursuant to ", 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 )" 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 "" with " as applied mutatis mutandis pursuant to ", 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（償還金等の受領者の告知等）において準用する（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、「に規定する申請書」とあるのは「（償還金等の受領者の告知等）において準用する（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、「の」とあるのは「において準用するの」と、同項第一号中「」とあるのは「において準用する」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「」とあるのは「の規定により読み替えられた」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、「」とあるのは「において準用する」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、「」とあるのは「において準用する」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、「」とあるのは「において準用する」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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