Supplementary Provisions, Article 87Special Provisions in the Case Where the Individual Number Is Confirmed
第八十七条（個人番号を確認した場合の特例）
If the head of the business office of a savings institution, etc. prescribed in Article 49, paragraph (2) (Transitional Measures Concerning Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.) of the Supplementary Provisions, the payer of the price for a transfer of shares, etc. prescribed in Article 54, paragraph (2) (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) of the Supplementary Provisions, the deliverer of delivered money, etc. prescribed in Article 55 (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Supplementary Provisions, the deliverer of redemption money or a similar asset prescribed in Article 56 (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Supplementary Provisions, the payer of the consideration for transferring a beneficial interest in a trust prescribed in Article 57, paragraph (2) (Transitional Measures Concerning 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) of the Supplementary Provisions, the futures commission merchant or similar party prescribed in Article 58, paragraph (2) (Transitional Measures Concerning Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Supplementary Provisions, or the payer of the consideration for transferring gold bullion, etc. prescribed in Article 59, paragraph (2) (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions (hereinafter referred to as the "head of the business office of a savings institution or other payer" in this paragraph) has, upon being provided with the identification number, etc. (meaning the number, etc. prescribed in Article 74-13-4, paragraph (2) (Management of Participant Information by Book-Entry Transfer Institutions, etc.) of the Act on General Rules for National Taxes (Act No. 66 of 1962) under that paragraph; hereinafter referred to as the "identification number, etc." in this Article), confirmed the individual number of a person receiving payment of the interest and similar income or dividends and similar income prescribed in Article 49, paragraph (2) of the Supplementary Provisions, a person receiving payment of the price for a transfer of shares, etc. prescribed in Article 54, paragraph (2) of the Supplementary Provisions, a person receiving delivery of delivered money, etc. prescribed in Article 55 of the Supplementary Provisions, a person receiving delivery of redemption money or a similar asset prescribed in Article 56 of the Supplementary Provisions, a person receiving payment of the consideration for transferring a beneficial interest in a trust prescribed in Article 57, paragraph (2) of the Supplementary Provisions, a person settling a futures contract prescribed in Article 58, paragraph (2) of the Supplementary Provisions, or a person receiving payment of the consideration for transferring gold bullion, etc. prescribed in Article 59, paragraph (2) of the Supplementary Provisions who has not given the notice of the individual number under those provisions (hereinafter referred to as a "person who has not notified the individual number" in this paragraph), the person who has not notified the individual number is deemed to have given the head of the business office of a savings institution or other payer the notice of the individual number under Article 49, paragraph (2), Article 54, paragraph (2) (including where applied mutatis mutandis under Article 55 or Article 56), Article 57, paragraph (2), Article 58, paragraph (2) or Article 59, paragraph (2) of the Supplementary Provisions. In this case, for the application of Article 49, paragraph (3), Article 54, paragraph (3) (including where applied mutatis mutandis under Article 55 or Article 56), Article 57, paragraph (3), Article 58, paragraph (3) and Article 59, paragraph (3) of the Supplementary Provisions, the words "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" in these provisions are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 87, paragraph (1) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions was confirmed under that paragraph and the individual number so confirmed".
附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）に規定する貯蓄取扱機関等の営業所の長、附則第五十四条第二項（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関する経過措置）に規定する株式等の譲渡の対価の支払者、附則第五十五条（交付金銭等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）に規定する交付金銭等の交付者、附則第五十六条（償還金等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）に規定する償還金等の交付者、附則第五十七条第二項（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関する経過措置）に規定する信託受益権の譲渡の対価の支払者、附則第五十八条第二項（先物取引の差金等決済をする者の告知に関する経過措置）に規定する商品先物取引業者等又は附則第五十九条第二項（金地金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関する経過措置）に規定する金地金等の譲渡の対価の支払者（以下この項において「貯蓄取扱機関等の営業所の長等」という。）が附則第四十九条第二項に規定する利子等若しくは配当等の支払を受ける者、附則第五十四条第二項に規定する株式等の譲渡の対価の支払を受ける者、附則第五十五条に規定する交付金銭等の交付を受ける者、附則第五十六条に規定する償還金等の交付を受ける者、附則第五十七条第二項に規定する信託受益権の譲渡の対価の支払を受ける者、附則第五十八条第二項に規定する先物取引の差金等決済をする者又は附則第五十九条第二項に規定する金地金等の譲渡の対価の支払を受ける者でこれらの規定による個人番号の告知をしていない者（以下この項において「番号未告知者」という。）の個人番号を国税通則法（昭和三十七年法律第六十六号）第七十四条の十三の四第二項（振替機関の加入者情報の管理等）の規定による同項に規定する番号等（以下この条において「番号等」という。）の提供を受けて確認した場合には、当該番号未告知者から当該貯蓄取扱機関等の営業所の長等に附則第四十九条第二項、第五十四条第二項（附則第五十五条又は第五十六条において準用する場合を含む。）、第五十七条第二項、第五十八条第二項又は第五十九条第二項の規定による個人番号の告知があったものとみなす。この場合における附則第四十九条第三項、第五十四条第三項（附則第五十五条又は第五十六条において準用する場合を含む。）、第五十七条第三項、第五十八条第三項及び第五十九条第三項の規定の適用については、これらの規定中「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」とあるのは、「附則第八十七条第一項（個人番号を確認した場合の特例）の規定により同項に規定する番号未告知者の個人番号を確認した旨及びその確認した個人番号」とする。
In the case where a person handling payment work, etc. (meaning a person handling payment work, etc. prescribed in Article 16, paragraph (27) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act); hereinafter the same in this Article) has confirmed, under Article 16, paragraph (27) of the Number Use Arrangement Order, the individual number of a person who has not notified the individual number prescribed in that paragraph, for the application of Article 50 (Recording of Matters Confirmed by Persons Handling Payment Work, etc., Preservation of Books and Documents, etc.), paragraph (1), Article 60 (Transitional Measures, etc. Concerning Payment Reports on Interest and Similar Income and Payment Reports on Dividends and Similar Income), paragraph (2), Article 69 (Transitional Measures Concerning Payment Reports on the Price, etc. for a Transfer of Shares, etc.), paragraph (2), Article 71 (Transitional Measures Concerning Payment Reports on the Consideration for Transferring a Beneficial Interest in a Trust), paragraph (2), Article 72 (Transitional Measures Concerning Payment Reports on Futures Transactions), paragraph (2) and Article 73 (Transitional Measures Concerning Payment Reports on the Consideration for Transferring Gold Bullion, etc.), paragraph (2) of the Supplementary Provisions, in Article 50, paragraph (1) of the Supplementary Provisions, the words "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" are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 16, paragraph (27) of the Number Use Arrangement Order was confirmed under that paragraph"; in Article 60, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives the notice under Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed under Article 16, paragraph (27) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that day", and the words "does not give that notice by the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in Article 69, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (13) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order"; in Article 71, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (17) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order"; in Article 72, paragraph (2) of the Supplementary Provisions, the words "the person carrying out the settlement gives notice pursuant to the provisions of Article 16, paragraph (21) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person carrying out the settlement is confirmed pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the settlement date prescribed in that paragraph" with "is after the settlement date prescribed in Article 16, paragraph (21) of the Number Use Arrangement Order"; and in Article 73, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives the notice under Article 16, paragraph (25) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed under Article 16, paragraph (27) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (25) of the Number Use Arrangement Order".
支払事務取扱者等（番号利用法整備令第十六条第二十七項（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をいう。以下この条において同じ。）が同項の規定により同項に規定する番号未告知者の個人番号を確認した場合における附則第五十条第一項（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）、第六十条第二項（利子等の支払調書及び配当等の支払調書に関する経過措置等）、第六十九条第二項（株式等の譲渡の対価等の支払調書に関する経過措置）、第七十一条第二項（信託受益権の譲渡の対価の支払調書に関する経過措置）、第七十二条第二項（先物取引に関する支払調書に関する経過措置）及び第七十三条第二項（金地金等の譲渡の対価の支払調書に関する経過措置）の規定の適用については、附則第五十条第一項中「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」とあるのは「同条第二十七項の規定により同項に規定する番号未告知者の個人番号を確認した」と、附則第六十条第二項中「が番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第六十九条第二項中「が番号利用法整備令第十六条第十三項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第十三項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十一条第二項中「が番号利用法整備令第十六条第十七項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第十七項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十二条第二項中「が番号利用法整備令第十六条第二十一項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第二十一項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十三条第二項中「が番号利用法整備令第十六条第二十五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第二十五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」とする。
If the head of the business office of a financial institution or other such place prescribed in Article 51, paragraph (3) (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions (hereinafter referred to as the "head of the business office of a financial institution or other such place" in this Article) has, upon being provided with the identification number, etc. under Article 74-13-4, paragraph (2) of the Act on General Rules for National Taxes, confirmed the individual number of a person receiving payment of the interest and similar income prescribed in Article 51, paragraph (3) of the Supplementary Provisions or Article 52, paragraph (2) (Transitional Measures Concerning Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions who has not given the notice of the individual number under those provisions (hereinafter referred to as a "person who has not notified the individual number" in this paragraph and the following paragraph), the person who has not notified the individual number is deemed to have given the head of the business office of a financial institution or other such place the notice of the individual number under Article 51, paragraph (3) or Article 52, paragraph (2) of the Supplementary Provisions, and the head of the business office of a financial institution or other such place is deemed to have made the confirmation under Article 51, paragraph (4) of the Supplementary Provisions. In this case, for the application of Article 51 of the Supplementary Provisions (excluding paragraphs (1) and (2)) and Article 52, paragraph (3) of the Supplementary Provisions, in Article 51, paragraph (6) of the Supplementary Provisions, the words "the name of the verification documents presented at the time of the notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice" are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions was confirmed under that paragraph", and in Article 52, paragraph (3) of the Supplementary Provisions, the words "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" are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions was confirmed under that paragraph and the individual number so confirmed".
附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）に規定する金融機関の営業所等の長（以下この条において「金融機関の営業所等の長」という。）が、同項又は附則第五十二条第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）に規定する利子等の支払を受ける者でこれらの規定による個人番号の告知をしていない者（以下この項及び次項において「番号未告知者」という。）の個人番号を国税通則法第七十四条の十三の四第二項の規定による番号等の提供を受けて確認した場合には、当該番号未告知者から当該金融機関の営業所等の長に附則第五十一条第三項又は第五十二条第二項の規定による個人番号の告知があったものとみなし、当該金融機関の営業所等の長は附則第五十一条第四項の規定による確認をしたものとみなす。この場合における附則第五十一条（第一項及び第二項を除く。）及び第五十二条第三項の規定の適用については、附則第五十一条第六項中「告知の際に提示され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」とあるのは「附則第八十七条第三項（個人番号を確認した場合の特例）の規定により同項に規定する番号未告知者の個人番号を確認した」と、附則第五十二条第三項中「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」とあるのは「附則第八十七条第三項（個人番号を確認した場合の特例）の規定により同項に規定する番号未告知者の個人番号を確認した旨及びその確認した個人番号」とする。
In the case where the head of the business office of a financial institution or other such place has confirmed the individual number of a person who has not notified the individual number under the preceding paragraph, for the application of Article 60, paragraph (3) of the Supplementary Provisions, in that paragraph, the words "the person receiving the payment gives the notice under Article 51 (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds), paragraph (3) of the Supplementary Provisions (or, where that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed under Article 87 (Special Provisions in the Case Where the Individual Number Is Confirmed), paragraph (3) of the Supplementary Provisions (or, where that day", and the words "does not give that notice by the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions" with "is after the payment date prescribed in Article 51 (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds), paragraph (3) of the Supplementary Provisions".
金融機関の営業所等の長が前項の規定により番号未告知者の個人番号を確認した場合における附則第六十条第三項の規定の適用については、同項中「が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を附則第八十七条第三項（個人番号を確認した場合の特例）の規定により確認した日（同日が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）」と、「までに当該告知をしないときは」とあるのは「後である場合には」とする。
In the case where a person handling payment work, etc. has confirmed, under Article 16, paragraph (27) of the Number Use Arrangement Order, the individual number of a person who has not notified the individual number prescribed in that paragraph, or the head of the business office of a financial institution or other such place has confirmed, under paragraph (3), the individual number of a person who has not notified the individual number prescribed in that paragraph, for the application of Article 69, paragraph (3) and Article 70, paragraph (2) (Transitional Measures Concerning Payment Reports on Delivered Money, etc.) of the Supplementary Provisions, in Article 69, paragraph (3), item (i) of the Supplementary Provisions, the words "the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in item (ii) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions"; in item (iii) of that paragraph, the words "the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in item (iv) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions"; in Article 70, paragraph (2), item (i) of the Supplementary Provisions, the words "the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in item (ii) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions"; in item (iii) of that paragraph, the words "the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; and in item (iv) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions".
支払事務取扱者等が番号利用法整備令第十六条第二十七項の規定により同項に規定する番号未告知者の個人番号を確認した場合又は金融機関の営業所等の長が第三項の規定により同項に規定する番号未告知者の個人番号を確認した場合における附則第六十九条第三項及び第七十条第二項（交付金銭等の支払調書に関する経過措置）の規定の適用については、附則第六十九条第三項第一号中「が当該金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が番号利用法整備令第十六条第二十七項の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第二号中「が当該金融機関の営業所等の長に附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項（個人番号を確認した場合の特例）の規定により確認した日（同日が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第三号中「が当該金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が番号利用法整備令第十六条第二十七項の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第四号中「が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項の規定により確認した日（同日が附則第五十一条第三項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十条第二項第一号中「が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該支払事務取扱者又は金融機関の営業所等の長が番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第二号中「が当該金融機関の営業所等の長に附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項（個人番号を確認した場合の特例）の規定により確認した日（同日が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第三号中「が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該支払事務取扱者又は金融機関の営業所等の長が番号利用法整備令第十六条第二十七項の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第四号中「が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項の規定により確認した日（同日が附則第五十一条第三項」と、「までに当該告知をしないときは」とあるのは「後である場合には」とする。
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 who has not notified the individual numbermachine translation
「番号未告知者」
In Article 87, paragraph (1) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a person receiving interest or dividends, the price for a transfer of shares, trust beneficial interests or gold bullion, or another payment under Articles 49 to 59 of those supplementary provisions, who has not given notice of his or her individual number under them.
Short name set inSupplementary Provisions, Article 87, paragraph (1)· applies only in this paragraph
identification number, etc.machine translation
「番号等」
In Article 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the individual or corporate number and other matters set by Ministry of Finance Order (財務省令) that a book-entry transfer institution provides, under Article 74-13-4, paragraph (2) of the Act on General Rules for National Taxes, to an issuer of shares or account management institution that has to file a statement (調書) with the district director.
Short name set inSupplementary Provisions, Article 87, paragraph (1)· applies only in this article
head of the business office of a savings institution or other payermachine translation
「貯蓄取扱機関等の営業所の長等」
In Article 87, paragraph (1) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, any of the persons to whom Articles 49 and 54 to 59 of those supplementary provisions say an individual number (個人番号) is to be notified: the head of the business office of a savings institution (貯蓄取扱機関等の営業所の長), the payer of the consideration for a transfer of shares and similar securities, the deliverer of money delivered and of redemption money, the payer of the consideration for a transfer of trust beneficial interests, a commodity derivatives business operator or similar person (商品先物取引業者等), and the payer of the consideration for a transfer of gold bullion and similar items (金地金等).
Short name set inSupplementary Provisions, Article 87, paragraph (1)· applies only in this paragraph
person handling payment work, etc.machine translation
「支払事務取扱者等」
In Article 87 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 (27) of Cabinet Order No. 179 of 2014, who may check the individual number of a person who has not given notice of it (番号未告知者) in the way that paragraph provides.
Defined inSupplementary Provisions, Article 87, paragraph (2)· applies only in this article
person who has not notified the individual numbermachine translation
「番号未告知者」
In Article 87, paragraphs (3) and (4) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a person receiving interest or similar income on bearer bonds or similar securities under Article 51, paragraph (3) or Article 52, paragraph (2) of those supplementary provisions who has not given notice of his or her individual number under them.
Short name set inSupplementary Provisions, Article 87, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 87, paragraph (4)
head of the business office of a financial institution or other such placemachine translation
「金融機関の営業所等の長」
In Articles 51, 52 and 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the head of the business office of a financial institution or other such place (金融機関の営業所等) with which bearer bonds and similar securities (無記名公社債等) are deposited for safekeeping, as Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to that head.
Short name set inSupplementary Provisions, Article 87, paragraph (3)· applies only in this article