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Supplementary Provisions, Article 4Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.

第四条(預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置)

The provisions of Articles 81 through 81-7 (Place of Residence, etc. to Be Notified by a Person with No Domicile in Japan) of the New Regulation apply to interest and similar income or dividends and similar income prescribed in (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the New Order for which payment is fixed on or after the Effective Date (in the case of interest on postal savings, limited to that relating to postal savings deposited on or after the Effective Date).

新規則第八十一条から第八十一条の七まで(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、(預貯金、株式等に係る利子、配当等の受領者の告知)に規定する利子等又は配当等で施行日以後に支払の確定するもの(郵便貯金の利子にあつては、施行日以後に預入がされた郵便貯金に係るものに限る。)について適用する。

The matters specified by Ministry of Finance Order as prescribed in (Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Supplementary Provisions of the Amending Order are the following matters.

(預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置)に規定する大蔵省令で定める事項は、次に掲げる事項とする。

The person's name and domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 of the New Regulation)

その者の氏名又は名称及び住所(国内に住所を有しない者にあつては、新規則第八十一条に規定する場所)

The name and code number of the documents listed in Article 81-5, paragraph (1), item (i), (b) through (d) of the New Regulation for that person

その者の新規則第八十一条の五第一項第一号ロからニまでに掲げる書類の名称及び記号番号

The type and the amount of principal or quantity of the Deposits and Savings, etc. or shares, etc. that are to produce the interest and similar income or dividends and similar income prescribed in of the Supplementary Provisions of the Amending Order

に規定する利子等又は配当等を生ずべき預貯金等又は株式等の種類及び元本の額又は数量

any other matters for reference.

その他参考となるべき事項

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