Supplementary Provisions, Article 3-2Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.
第三条の二（株式等の譲渡の対価の受領者の告知等に関する経過措置）
A payer, as prescribed in Article 8, paragraph (2) (Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the Amending Order, of consideration for the transfer of public and corporate bond or similar interest prescribed in that paragraph (hereinafter referred to as "public and corporate bond or similar interest" in this Article) (hereinafter referred to as the "payer" in this Article) must, when presented with the documents prescribed in that paragraph (hereinafter referred to as "verification documents" in this Article) (limited to the case where the presentation is made by December 31, 2015), record in the books prescribed in that paragraph the name of the verification documents, and the name or title and domicile stated in the verification documents (for a person who does not have a domicile in Japan, the place prescribed in Article 81-21, paragraph (1), item (i) (Matters to Be Stated in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation).
改正令附則第八条第二項（株式等の譲渡の対価の受領者の告知等に関する経過措置）に規定する公社債等（以下この条において「公社債等」という。）の譲渡の対価の同項に規定する支払者（以下この条において「支払者」という。）は、同項に規定する書類（以下この条において「確認書類」という。）の提示を受けた場合（平成二十七年十二月三十一日までに当該提示を受けた場合に限る。）には、同項に規定する帳簿に、当該確認書類の名称並びに当該確認書類に記載された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、新規則第八十一条の二十一第一項第一号（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）に規定する場所）を記載しておかなければならない。
If a person who has presented the verification documents under the preceding paragraph changes the person's name or title or domicile during the period from the date of that presentation to December 31, 2015, the person must, without delay, present to the payer of consideration for the transfer of the public and corporate bond or similar interest for which those documents were presented, verification documents stating the name or title and domicile before the change and the name or title and domicile after the change. The same applies if, during the period from the date on which those verification documents were presented to December 31, 2015, the person again changes the name or title or domicile stated in the verification documents so presented.
A payer of consideration for the transfer of public and corporate bond or similar interest who has prepared the books prescribed in paragraph (1) pursuant to that paragraph must, when presented with the verification documents under the preceding paragraph, correct the matters prescribed in paragraph (1) in those books to the matters stated in those verification documents.
A payer of consideration for the transfer of public and corporate bond or similar interest must retain the books prescribed in paragraph (1) for five years from the year following the year that includes the date of closing of those books.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 35 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, short name for Cabinet Order No. 165 of 2013, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3-2
public and corporate bond or similar interestmachine translation
「公社債等」
In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the bonds and similar interests (公社債等) referred to in Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013, which partially amended the Order for Enforcement of the Income Tax Act.
Short name set inSupplementary Provisions, Article 3-2, paragraph (1)· applies only in this article
payermachine translation
「支払者」
In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the payer of the price for a transfer of bonds or similar securities (公社債等) referred to in Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act.
Short name set inSupplementary Provisions, Article 3-2, paragraph (1)· applies only in this article
verification documentmachine translation
「確認書類」
In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, one of the documents listed in Article 337, paragraph (2) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) in its wording before 1 January 2016, which a holder of certain bonds and bond-type trust interests (公社債等) had shown to the payer of their transfer proceeds, as Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013 describes; a payer shown one by 31 December 2015 had to record its name and the name and address on it in a ledger.
Short name set inSupplementary Provisions, Article 3-2, paragraph (1)· applies only in this article