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Supplementary Provisions, Article 57Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust

第五十七条（信託受益権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関する経過措置）

The provisions of Article 81-34, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust) apply to a written application under of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust) that was submitted before the Effective Date.

新規則第八十一条の三十四第一項（信託受益権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）の規定は、施行日以後に提出する（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に提出した（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。

A person who submitted the written application under of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the consideration for transferring a beneficial interest in a trust prescribed in of the Former Order (Notice by a Recipient of the Consideration for Transferring a Beneficial Interest in a Trust) must, by the date on which the person first receives payment of the consideration for transferring a beneficial interest in a trust on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, January 31 of the year following the year that includes the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the consideration for transferring a beneficial interest in a trust prescribed in Article 81-34, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of the Consideration for Transferring a Beneficial Interest in a Trust) who accepted that written application (hereinafter referred to as the "payer of the consideration for transferring a beneficial interest in a trust" in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of the consideration for transferring a beneficial interest in a trust does not give that notice by the payment date, then with respect to the consideration for transferring a beneficial interest in a trust that is to be paid on or after that payment date and that relates to that payer of the consideration for transferring a beneficial interest in a trust, (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Recipient of the Consideration for Transferring a Beneficial Interest in a Trust) and Article 81-34, paragraph (2) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.

施行日前にの申請書を提出した者で施行日以後に（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権の譲渡の対価の支払を受けるものは、経過日以後最初に当該信託受益権の譲渡の対価の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する年の翌年一月三十一日。以下この項において「支払日」という。）までに、当該申請書を受理した所得税法施行規則第八十一条の三十四第二項（信託受益権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）に規定する信託受益権の譲渡の対価の支払者（以下この項及び次項において「信託受益権の譲渡の対価の支払者」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該信託受益権の譲渡の対価の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該信託受益権の譲渡の対価で当該信託受益権の譲渡の対価の支払者に係るものについては、前項の規定にかかわらず、（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の三十四第二項の規定を適用する。

The payer of the consideration for transferring a beneficial interest in a trust who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.

前項の規定による告知（以下この項において「告知」という。）を受けた信託受益権の譲渡の対価の支払者は、（信託受益権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）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた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しなければならない。

The provisions of Article 81-34, paragraph (2) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under of the Former Regulation.

新規則第八十一条の三十四第二項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前にの規定により提出した届出書については、なお従前の例による。

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