第八十一条の七（利子等の受領者の申請により作成する帳簿の記載事項）
The documents specified by Ministry of Finance Order prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 337, paragraph (3) of the Order.
The persons specified by Ministry of Finance Order prescribed in Article 337, paragraph (5) of the Order are the following persons:
令第三百三十七条第五項に規定する財務省令で定める者は、次に掲げる者とする。
an individual who has a domicile in Japan and who has undergone the confirmation, by the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (limited to the case where that head of the business office of a savings institution, etc. is the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order), under Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons) of the Act on Special Measures Concerning Taxation) (limited to a person who, at that business office of a financial institution or other such place, has deposited or placed in trust the Deposits and Savings, etc. set forth in Article 10, paragraph (1) of the Act to which that paragraph applies, or has purchased the public bonds set forth in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph applies);
国内に住所を有する個人で、令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（当該貯蓄取扱機関等の営業所の長が令第三百三十六条第二項第一号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する金融機関の営業所等の長である場合に限る。）の法第十条第五項（障害者等の少額預金の利子所得等の非課税）（租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定による確認を受けた者（当該金融機関の営業所等において、法第十条第一項の規定の適用を受ける同項の預貯金等又は租税特別措置法第四条第一項の規定の適用を受ける同項の公債の預入、信託又は購入をしている者に限る。）
a Resident (excluding a person set forth in the preceding item) or a Domestic Corporation that has concluded a contract pertaining to a checking account at the business office of a financial institution or other such place (meaning, in the case where the head of the business office of a financial institution or other such place prescribed in the preceding item is the head of the business office of a savings institution, etc. prescribed in that item, that business office of a financial institution or other such place; the same applies hereinafter in this paragraph) (limited to a person who has submitted to that business office of a financial institution or other such place, in direct connection with that contract, a copy of the person's certificate of residence, a certificate of seal impression or a certificate of registered information of a corporation, or a certificate of registered information pertaining to the registration of the establishment of a mortgage on real estate that the person holds; the same applies in the following item);
a Resident or Domestic Corporation other than an individual set forth in the preceding two items or a corporation set forth in the preceding item, that has concluded, at the business office of a financial institution or other such place, a contract pertaining to a loan or a contract pertaining to a payment guarantee for the person's obligations;
a Nonresident or Foreign Corporation that has concluded, at the business office of a financial institution or other such place, a contract of mandate pertaining to the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order (limited to a person who has placed the power of attorney or contract document pertaining to that contract of mandate in custody with that business office of a financial institution or other such place);
非居住者又は外国法人で、金融機関の営業所等において令第三百三十六条第一項に規定する利子等又は配当等の国内における受領に関する委任契約を締結しているもの（当該金融機関の営業所等に当該委任契約に係る委任状又は契約書の保管の委託をしている者に限る。）
a corporation listed in Appended Table 2 (Table of Corporations in the Public Interest, etc.) of the Corporation Tax Act (excluding the corporations set forth in the preceding three items).
The head of the business office of a savings institution, etc. (meaning the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order; the same applies hereinafter in this Article and the following Article) must, when having received the written application prescribed in Article 337, paragraph (5) of the Order, prepare a book pursuant to that paragraph and enter in that book the following matters:
貯蓄取扱機関等の営業所の長（令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長をいう。以下この条及び次条において同じ。）は、令第三百三十七条第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
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 item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
the date on which that written application was submitted, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under paragraph (5) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 337, paragraph (4) of the Order was conducted;
any other matters for reference.
その他参考となるべき事項
A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the head of the business office of a savings institution, etc. to whom that written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).
前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した貯蓄取扱機関等の営業所の長に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は同条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
in the case where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (where the person is an individual, the name and domicile after the change);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
in the case where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
The head of the business office of a savings institution, etc. who has prepared the books prescribed in paragraph (3) pursuant to the provisions of that paragraph, when accepting the written notification under the preceding paragraph, must correct the matters listed in the items of paragraph (3) in those books to the matters stated in that written notification.
第三項の規定により同項の帳簿を作成した貯蓄取扱機関等の営業所の長は、前項の届出書を受理した場合には、当該帳簿の第三項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
The head of the business office of a savings institution, etc. must retain the written application prescribed in paragraph (3) that the head has accepted (including the documents prescribed in Article 337, paragraph (5) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (4) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.
貯蓄取扱機関等の営業所の長は、その受理した第三項に規定する申請書（令第三百三十七条第五項に規定する書類及び署名用電子証明書等を含む。）及び第四項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
第八十一条の八（貯蓄取扱機関等の営業所の長の確認事項の記録及び帳簿書類の保存等）
When the head of the business office of a savings institution, etc. has made the confirmation under Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) or Article 337, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order, the head must, pursuant to Article 338, paragraph (4) of the Order, make clear that the confirmation under Article 338, paragraph (1) or Article 337, paragraph (4) of the Order has been made, by stating in the books prescribed in Article 338, paragraph (4) of the Order the name of the documents specified in the items of Article 337, paragraph (2) of the Order or of the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article that were presented at the time of notice under Article 336, paragraphs (1) through (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order, the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice (where the person who gave that notice is a corporation that has undergone 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.), that fact and the name of the document specified in Article 337, paragraph (2), item (ii) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 337, paragraph (4) of the Order has been made.
貯蓄取扱機関等の営業所の長は、令第三百三十八条第一項（貯蓄取扱機関等の営業所の長の確認等）又は第三百三十七条第四項（告知に係る住民票の写しその他の書類の提示等）の規定による確認をした場合には、令第三百三十八条第四項の規定により、同項に規定する帳簿に、令第三百三十六条第一項から第三項まで（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知の際に提示された令第三百三十七条第二項各号に定める書類若しくは同条第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百三十七条第二項第二号に定める書類の名称）又は令第三百三十七条第四項の規定による確認をした旨を記載することにより、令第三百三十八条第一項又は第三百三十七条第四項の規定による確認をした旨を明らかにしておかなければならない。
A person who handles the registration prescribed in Article 338, paragraph (3) of the Order, a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph must, when receiving notice under paragraph (2) or (3) of that Article, make clear the fact of having received the notice by stating, in the books relating to that registration, transfer or custody (including books similar thereto), the name or title, domicile (including 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) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile) for which the notice was received, together with that fact.
令第三百三十八条第三項に規定する登録の取扱いをする者又は同項に規定する振替口座簿に記載若しくは記録をする者若しくは同項に規定する保管の委託を受ける者は、同条第二項又は第三項の規定による通知を受けた場合には、当該登録又は振替若しくは保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた氏名又は名称、住所（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）に規定する場所を含む。以下この項において同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所）並びにその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。
The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in the preceding paragraph, a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph, must retain the books prescribed in Article 338, paragraph (4) of the Order (including the books prescribed in Article 337, paragraph (5) of the Order) or the books relating to the registration, transfer or custody prescribed in the preceding paragraph for five years from the year following the year that includes the day on which those books are closed.
貯蓄取扱機関等の営業所の長及び前項に規定する登録の取扱いをする者又は同項に規定する振替口座簿に記載若しくは記録をする者若しくは同項に規定する保管の委託を受ける者は、令第三百三十八条第四項に規定する帳簿（令第三百三十七条第五項に規定する帳簿を含む。）又は前項に規定する登録若しくは振替若しくは保管の委託に関する帳簿を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
A person who handles the registration prescribed in paragraph (2), a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph must retain a document stating the contents of the notice received under Article 338, paragraph (2) or (3) of the Order for five years from the year following the year that includes the day on which the notice was received.
In the case of paragraph (1) or (3), where the head of the business office of a savings institution, etc. is the head of the business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act; the same applies hereinafter in this paragraph), the postal savings bank may retain the books prescribed in Article 338, paragraph (4) of the Order at a place other than the location of that business office.
第一項又は第三項の場合において、貯蓄取扱機関等の営業所の長が郵便貯金銀行（郵政民営化法第九十四条（定義）に規定する郵便貯金銀行をいう。以下この項において同じ。）の営業所の長である場合には、令第三百三十八条第四項に規定する帳簿については、郵便貯金銀行が当該営業所の所在地以外の場所においてこれを保存することができるものとする。
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
the business office of a financial institution or other such placemachine translation
「金融機関の営業所等」
In Article 81-7, paragraph (2), the business office of a financial institution or other such place whose head is the head of the business office of a savings institution (貯蓄取扱機関等の営業所の長) referred to in item (i) of that paragraph.
Defined inArticle 81-7, paragraph (2), item (ii)· applies only in this paragraph
head of the business office of a savings institution, etc.machine translation
「貯蓄取扱機関等の営業所の長」
In Articles 81-7 and 81-8, the person who handles the payment of interest or dividends (支払事務取扱者), including the head of the business office of a financial institution or other such place (金融機関の営業所等), as Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines the term and Article 337, paragraph (1) of that Order refers to it.
Defined inArticle 81-7, paragraph (3)· applies only in this article and in Article 81-8
postal savings bankmachine translation
「郵便貯金銀行」
In Article 81-8, paragraph (5), the postal savings bank (郵便貯金銀行) as Article 94 of the Postal Service Privatization Act defines it: the stock company (株式会社) that Japan Post Holdings (日本郵政株式会社) sets up under Article 95 of that Act to carry on banking business.
Defined inArticle 81-8, paragraph (5)· applies only in this paragraph
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.