Supplementary Provisions, Article 50Recording of Matters Confirmed by Persons Handling Payment Work, etc., Preservation of Books and Documents, etc.
第五十条(支払事務取扱者等の確認事項の記録及び帳簿書類の保存等)
A person handling payment work, etc. prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (hereinafter referred to as a "person handling payment work, etc." in this Article) who has made the confirmation under Article 16, paragraph (6) of that Order must make clear that the confirmation has been made, by entering, in the books prescribed in Article 16, paragraph (8) of that Order, the name of the verification documents prescribed in Article 16, paragraph (5) of that Order that were presented at the time of the notice under Article 16, paragraph (5) of that Order, or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
番号利用法整備令第十六条第八項(所得税法施行令の一部改正に伴う経過措置)に規定する支払事務取扱者等(以下この条において「支払事務取扱者等」という。)は、同条第六項の規定による確認をした場合には、同条第八項に規定する帳簿に、同条第五項の規定による告知の際に提示された同項に規定する確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載することにより、当該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 has handled the registration prescribed in Article 16, paragraph (7) of the Number Use Arrangement Order, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must, if the person has received the notice under that paragraph, make clear the fact of having received that notice by entering the individual number or corporate number notified and a statement to that effect in the books concerning that registration, transfer or entrustment of custody (including similar books).
A person handling payment work, etc., and a person who has handled the registration prescribed in the preceding paragraph, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order, or the books concerning registration, transfer or entrustment of 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.
A person who has handled the registration prescribed in paragraph (2), a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve documents stating the content of the notice received under Article 16, paragraph (7) of the Number Use Arrangement Order for five years from the year following the year that includes the day on which the person received that notice.
In the case of paragraph (1) or (3), if the person handling payment work, 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 (Act No. 97 of 2005); the same applies hereinafter in this paragraph), the postal savings bank may preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order at a place other than the location of that business office.
Number Use Arrangement Ordermachine translation
「番号利用法整備令」
Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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 inSupplementary Provisions, Article 6, paragraph (2)
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.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the electronic certificate for signature or similar record named in Article 8, paragraph (3) of the Act No. 28 of 2013 that those provisions call the arrangement Act for the individual number system (番号利用法整備法), which a person may send to the payer instead of showing an identity document (確認書類) in order to notify their individual number (個人番号) or corporate number (法人番号).
Short name set inSupplementary Provisions, Article 49, paragraph (2)
person handling payment work, etc.machine translation
「支払事務取扱者等」
In Article 50 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the person handling payment work or similar person referred to in Article 16, paragraph (8) of Cabinet Order No. 179 of 2014, who has checked the individual or corporate number a recipient gave notice of, as paragraph (6) of that Article provides.
Short name set inSupplementary Provisions, Article 50, paragraph (1)· applies only in this article
postal savings bankmachine translation
「郵便貯金銀行」
In Article 50, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, 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 inSupplementary Provisions, Article 50, paragraph (5)· applies only in this paragraph