Supplementary Provisions, Article 49Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income

②A person who submitted the written application under Article 337, paragraph (3) of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of the interest, etc. or dividends, etc. prescribed in Article 336, paragraph (1) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) must, by the date on which the person first receives payment of that interest, etc. or those dividends, etc. on or after the day on which six years have elapsed from the Effective Date (hereinafter referred to as the "lapse date") (in the case of a person who does not have an individual number or a corporate number prescribed in Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest, etc.) (hereinafter referred to as a "corporate number") on that date, the day on which one month has elapsed from the day on which an individual number or corporate number is first notified on or after that date under the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (hereinafter referred to as the "number notification date"); hereinafter referred to as the "payment date" in this paragraph), present to the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) who accepted that written application (hereinafter referred to as the "head of the business office of a savings institution, etc." in this paragraph and the following paragraph) the documents specified in each item of Article 337, paragraph (2) of that Order according to the category of persons listed in that item that apply to that person (hereinafter referred to as "verification documents" in the following paragraph and in Article 51 and Articles 54 through 59 (Transitional Measures, etc. Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions), or transmit an electronic certificate for signature or similar record prescribed in Article 8, paragraph (3) of the Number Use Arrangement Act (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) (hereinafter referred to as "electronic certificate for signature or similar record"), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest, etc. or those dividends, etc. does not give that notice by the payment date, then with respect to that interest, etc. or those dividends, etc. that the person is to receive on or after that payment date and the payment of which is handled by the head of the business office of a savings institution, etc., Article 337, paragraph (5) of the Order for Enforcement of the Income Tax Act and Article 81-7, paragraph (3) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.