Supplementary Provisions, Article 7Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income
第七条（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）
The provisions of Article 81-7, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-7, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Former Regulation that was submitted before the Effective Date.
新規則第八十一条の七第四項（利子等の受領者の申請により作成する帳簿の記載事項）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の七第三項（利子等の受領者の申請により作成する帳簿の記載事項）に規定する届出書については、なお従前の例による。
In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 49, paragraph (2) (Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address (meaning the domicile prescribed in Article 81-7, paragraph (3), item (i) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Regulation for Enforcement of the Income Tax Act; the same applies hereinafter) during the period from the Effective Date until the payment date prescribed in Article 49, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first such interest and similar income or dividends and similar income on or after the lapse date (meaning the lapse date prescribed in Article 49, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation; the same applies hereinafter), with respect to the application of Article 81-7, paragraph (4) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".
平成二十八年一月一日前に平成二十六年旧令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）に規定する申請書を提出した者で同日以後に平成二十六年旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等の支払を受けるもの（平成二十六年改正規則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）の規定による告知をしていない者に限る。）が、施行日から経過日（平成二十六年改正規則附則第四十九条第二項に規定する経過日をいう。以下同じ。）以後最初の当該利子等又は配当等の平成二十六年改正規則附則第四十九条第二項に規定する支払日までの間に、最初にその者の氏名又は住所（所得税法施行規則第八十一条の七第三項第一号（利子等の受領者の申請により作成する帳簿の記載事項）に規定する住所をいう。以下同じ。）の変更をした場合における所得税法施行規則第八十一条の七第四項の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は同条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。
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 inArticle 1-5, paragraph (1)
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.
Defined inArticle 1-5, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 12 of 2018 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 12 of 2018, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
2014 Former Ordermachine translation
「平成二十六年旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
2014 Amending Regulationmachine translation
「平成二十六年改正規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 up to their Article 14, short name for Ministry of Finance Order No. 53 of 2014, a Ministerial Order (省令) that partially amended the Regulation for Enforcement of the Income Tax Act.
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (ii)· applies only in this provision and in Supplementary Provisions, Articles 3 to 14
addressmachine translation
「住所」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 from Article 7, paragraph (2) on, a person's address as Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act uses the word: for someone with no address in Japan, the place Article 81 of that Regulation sets instead.
Defined inSupplementary Provisions, Article 7, paragraph (2)
lapse datemachine translation
「経過日」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.
Defined inSupplementary Provisions, Article 7, paragraph (2)