第三条の十八法第五条の二第一項第一号イに規定する財務省令で定める者は、次に掲げる者とし、同号イに規定する財務省令で定める場所は、次の各号に掲げる者の区分に応じ当該各号に定める場所とする。

Article 3-18(1)The person specified by Ministry of Finance Order, prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act, is any of the following persons, and the place specified by Ministry of Finance Order, prescribed in Article 5-2, paragraph (1), item (i), (b) of the Act, is any of the places specified in the following items for the categories of persons listed in the respective items:

２法第五条の二第一項第一号イに規定する振替国債非課税適用申告書（以下この条において「振替国債非課税適用申告書」という。）及び同項第二号イに規定する振替地方債非課税適用申告書（以下この条において「振替地方債非課税適用申告書」という。）に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(2)The matters specified by Ministry of Finance Order which should be stated in the written application for a tax exemption on book-entry national government bonds as prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (hereinafter referred to as the "written application for a tax exemption on book-entry national government bonds" in this Article) and the written application for a tax exemption on book-entry local government bonds prescribed in item (ii), (a) of the same paragraph (referred to as the "written application for a tax exemption on book-entry local government bonds" in this Article) are the following:

３施行令第三条第三項及び第五項に規定する書類に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(3)The matters specified by Ministry of Finance Order which should be stated in the document prescribed in Article 3, paragraph (3) and paragraph (5) of the Order for Enforcement are the following:

４法第五条の二第一項第一号ロに規定する振替国債所有期間明細書（以下この項から第七項までにおいて「振替国債所有期間明細書」という。）及び同条第一項第二号ロに規定する振替地方債所有期間明細書（以下この項から第七項までにおいて「振替地方債所有期間明細書」という。）に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(4)The matters specified by Ministry of Finance Order which should be stated in the statement of the holding period of book-entry national government bonds, prescribed in Article 5-2, paragraph (1), item (i), (b) of the Act (hereinafter referred to as the "statement of the holding period of book-entry national government bonds" in this paragraph to paragraph (7)), and the statement of the holding period of book-entry local government bonds prescribed in paragraph (1), item (ii), (b) of the same Article (hereinafter referred to as the "statement of the holding period of book-entry local government bonds" in this paragraph to paragraph (7)) are the following:

５施行令第三条第七項及び第八項の振替国債所有期間明細書又は振替地方債所有期間明細書に記載されたこれらの規定に規定する財務省令で定める事項は、前項第一号に掲げる振替国債所有期間明細書又は振替地方債所有期間明細書を提出する者の氏名又は名称（当該振替国債所有期間明細書又は振替地方債所有期間明細書を提出する者が適格外国証券投資信託の受託者である場合にあつては、当該受託者の氏名又は名称及びその受託をした各適格外国証券投資信託のそれぞれの名称）及び住所等、同項第三号に掲げる銘柄、同項第四号に掲げる所有期間並びに同項第五号に掲げる利子の支払年月日及びその利子の額とし、同条第七項及び第八項の帳簿に記載又は記録がされたこれらの規定に規定する財務省令で定める事項は、第十四項第一号に掲げる振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の氏名又は名称（当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該受託者の氏名又は名称及びその受託をした各適格外国証券投資信託のそれぞれの名称）及び住所等、同項第二号に掲げる銘柄、同項第三号イに掲げる振替記載等がされた日（当該振替記載等がされた振替国債又は振替地方債につき法第五条の二第十五項又は第十六項の規定の適用がある場合には、第十四項第五号に掲げる所有期間の初日とし、これらの日が施行令第三条第七項及び第八項の規定による確認に係る振替国債所有期間明細書又は振替地方債所有期間明細書に係る振替国債又は振替地方債の利子の計算期間の初日以前である場合には、当該計算期間の初日）から当該計算期間の末日までの期間並びに第十四項第四号に掲げる利子の支払年月日及びその利子の額とする。

(5)Matters specified by Ministry of Finance Order, prescribed in Article 3, paragraph (7) and paragraph (8) of the Order for Enforcement, which are stated in a statement of the holding period of book-entry national government bonds or book-entry local government bonds set forth in those provisions are [1] the name of the person who submits the statement of the holding period of book-entry national government bonds or book-entry local government bonds listed in item (i) of the preceding paragraph (in a case where the person who submits the statement of the holding period of book-entry national government bonds or book-entry local government bonds is the trustee of a qualified foreign securities investment trust(s), the name of the trustee and the name of each qualified foreign securities investment trust that the trustee has accepted) and the domicile, etc. of the person, [2] the the issue listed in item (iii) of the same paragraph, [3] the holding period listed in item (iv) of the same paragraph, and [4] the date of payment of interest and the amount of interest listed in item (v) of the same paragraph; and the matters specified by Ministry of Finance Order prescribed in Article 3, paragraph (7) and paragraph (8) of the Order for Enforcement which are entered or recorded in the books prescribed in these provisions are [1] the name of the person who has submitted the written application for a tax exemption on book-entry national government bonds or book-entry local government bonds listed in paragraph (14), item (i) (in a case where the person who submits the statement of the holding period of book-entry national government bonds or book-entry local government bonds is the trustee of a qualified foreign securities investment trust(s), the name of the trustee and the name of each qualified foreign securities investment trust that the trustee has accepted) and the domicile, etc. of the person, [2] the issue listed in item (ii) of the same paragraph, [3] the period from the day on which entries or records under the book-entry system were made as listed in item (iii), (a) of the same paragraph (in a case where the provisions of Article 5-2, paragraph (15) or paragraph (16) of the Act apply to the book-entry national government bonds or book-entry book-entry local government bonds for which the entries or records under the book-entry system were made, the first day of the holding period listed in paragraph (14), item (v); in a case where either of these days falls on or before the first day of the accounting period for interest on the book-entry national government bonds or book-entry local government bonds included in the statement of the holding period of book-entry national government bonds or book-entry local government bonds to which confirmation under the provisions of Article 3, paragraph (7) and paragraph (8) of the Order for Enforcement pertains, the first day of the accounting period), until the last day of the accounting period, and [4] the date of payment of interest and the amount of interest listed in paragraph (14), item (iv).

６施行令第三条第九項及び第十一項に規定する書類に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(6)Matters specified by Ministry of Finance Order which should be stated in the document prescribed in Article 3, paragraph (9) and paragraph (11) of the Order for Enforcement are the following:

７施行令第三条第十項において準用する同条第九項及び同条第十二項において準用する同条第十一項に規定する書類に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(7)The matters specified by Ministry of Finance Order which should be stated in the document prescribed in Article 3, paragraph (9) of the Order for Enforcement as applied mutatis mutandis pursuant to paragraph (10) of the same Article, and in paragraph (11) of the same Article as applied mutatis mutandis pursuant to paragraph (12) of the same Article, are the following:

８施行令第三条第十四項に規定する申請書に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(8)The matters specified by Ministry of Finance Order which should be stated in the written application prescribed in Article 3, paragraph (14) of the Order for Enforcement are the following:

９施行令第三条第十四項に規定する財務省令で定める書類は、次に掲げる書類とする。

(9)The document specified by Ministry of Finance Order, prescribed in Article 3, paragraph (14) of the Order for Enforcement, is the following:

１０施行令第三条第二十一項第一号に規定する財務省令で定める書類は、非居住者の次に掲げるいずれかの書類（当該非居住者が適格外国証券投資信託の受託者である場合にあつては、次に掲げるいずれかの書類及びその受託をした各適格外国証券投資信託の目論見書又はこれに類する書類とし、当該非居住者の氏名（当該非居住者が適格外国証券投資信託の受託者である場合にあつては、当該受託者の氏名及びその受託をした各適格外国証券投資信託のそれぞれの名称）及び住所（当該非居住者が第一項第一号から第三号までに掲げる者である場合にあつては、これらの号に掲げる者の区分に応じこれらの号に定める場所）の記載のあるものに限る。）とする。

(10)The document specified by Ministry of Finance Order, prescribed in Article 3, paragraph (21), item (i) of the Order for Enforcement is any of the following documents of a nonresident (in a case where the nonresident is the trustee of a qualified foreign securities investment trust(s), any of the following documents and the prospectus of each qualified foreign securities investment trust that the trustee has accepted or any other document similar thereto, limited to those documents stating the name of the nonresident (in the case where the nonresident is the trustee of a qualified foreign securities investment trust(s), the name of the trustee and the name of each qualified foreign securities investment trust that the trustee has accepted) and the nonresident's domicile (in a case where the nonresident is any of the persons listed in paragraph (1), items (i) to (iii), the place specified in these items for the categories of persons listed in the respective items)):

１１施行令第三条第二十一項第二号に規定する財務省令で定める書類は、次の各号に掲げる外国法人の区分に応じ当該各号に定める書類（当該外国法人が適格外国証券投資信託の受託者である場合にあつては、次の各号に掲げる外国法人の区分に応じ当該各号に定める書類及びその受託をした各適格外国証券投資信託の目論見書又はこれに類する書類とし、当該外国法人の名称（当該外国法人が適格外国証券投資信託の受託者である場合にあつては、当該受託者の名称及びその受託をした各適格外国証券投資信託のそれぞれの名称）及び本店又は主たる事務所の所在地（当該外国法人が第一項第四号に掲げる外国法人である場合にあつては、同号に定める場所）の記載のあるものに限る。）とする。

(11)The document specified by Ministry of Finance Order, prescribed in Article 3, paragraph (21), item (ii) of the Order for Enforcement, is the document specified in the following items for the categories of foreign corporations listed in the respective items (in the case where the foreign corporation is the trustee of a qualified foreign securities investment trust(s), any of the documents specified in the following items for the categories of foreign corporations listed in the respective items and the prospectus of each qualified foreign securities investment trust that it has accepted or any other document similar thereto, limited to those documents stating the name of the foreign corporation (in the case where the foreign corporation is the trustee of a qualified foreign securities investment trust(s), the name of the trustee and the name of each qualified foreign securities investment trust that it has accepted) and the location of its head office or principal office (in the case where the foreign corporation is a foreign corporation listed in paragraph (1), item (iv), the place specified in the same item)):

１２第一項第三号に掲げる非居住者又は前項第二号に掲げる外国法人が、国内に住所を有する個人又は内国法人（法人税法第二条第八号に規定する人格のない社団等を除く。）若しくは銀行法（昭和五十六年法律第五十九号）第四十七条第二項に規定する外国銀行支店若しくは金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う外国法人に限る。）と振替国債（利子が支払われるものに限る。）又は振替地方債（利子が支払われるものに限る。）の振替記載等に関する委任契約を締結している場合には、第十項又は前項第二号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書で当該非居住者又は当該外国法人の氏名又は名称及び国外にある住所地若しくは居所地又は国外にある本店若しくは主たる事務所の所在地の記載があるものの写しとする。

(12)Where a nonresident listed in paragraph (1), item (iii) or a foreign corporation listed in item (ii) of the preceding paragraph has entered into a contract of mandate for making entries or records under the book-entry system regarding book-entry national government bonds (limited to those bearing interest) or book-entry local government bonds (limited to those bearing interest), with an individual who has a domicile in Japan or with a domestic corporation (excluding an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act) or a branch office of a foreign bank as prescribed in Article 47, paragraph (2) of the Banking Act (Act No. 59 of 1981) or a financial instruments business operator as prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a foreign corporation engaged in Type I financial instruments business as prescribed in Article 28, paragraph (1) of the same Act), the document specified in paragraph (10) or item (ii) of the preceding paragraph is, beyond the documents prescribed in these provisions, a copy of a power of attorney or written contract pertaining to the contract of mandate which states the name of the nonresident or the foreign corporation and their place of domicile or place of residence located outside Japan or the location of its head office or principal office located outside Japan.

１３法第五条の二第十項及び第十一項に規定する申告書に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(13)The matters specified by Ministry of Finance Order which should be stated in the written application, prescribed in Article 5-2, paragraph (10) and paragraph (11) of the Act, are the following:

１４法第五条の二第十三項及び第十四項に規定する財務省令で定める事項は、これらの規定に規定する振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者に係る次に掲げる事項とする。

(14)The matters specified by Ministry of Finance Order prescribed in Article 5-2, paragraph (13) and paragraph (14) of the Act are the following matters concerning the person who has submitted a written application for a tax exemption on book-entry national government bonds or written application for a tax exemption on book-entry local government bonds prescribed in these provisions:

１５特定振替機関等又は適格外国仲介業者は、その作成した施行令第三条第二十四項（同条第二十六項において準用する場合を含む。）の振替帳簿を、その振替帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。

(15)A specified book-entry institution, etc. or qualified foreign intermediary must preserve the books for book-entry set forth in Article 3, paragraph (24) of the Order for Enforcement (including cases where applied mutatis mutandis pursuant to paragraph (26) of the same Article) that it has prepared, for five years from the year following the year that includes the date of the closing of the books for book-entry.

１６施行令第三条第二十七項に規定する財務省令で定めるものは、次の各号に掲げる電子情報処理組織その他情報通信の技術を利用する方法（当該各号に掲げる電子情報処理組織の参加者がそれぞれ特定の者に限定されていること又は暗号、記号その他特定の符号により、通知を受ける特定振替機関等が、当該通知をした者が当該特定振替機関等に係る適格外国仲介業者であることを確認できる方法に限る。）とする。

(16)The means specified by Ministry of Finance Order, prescribed in Article 3, paragraph (27) of the Order for Enforcement, are the means of using either of the electronic data processing systems listed in the following items or any other information and communications technology (limited to the means wherein it is possible to confirm that the participants in each of the electronic data processing systems listed in those items are limited to a certain scope of persons or it is possible for the specified book-entry institution, etc. receiving the notice to confirm that the person who has given the notice is a qualified foreign intermediary pertaining to the specified book-entry institution, etc.):

１７特定振替機関等は、その作成した施行令第三条第二十八項の帳簿を、その通知を受けた事項を記載し、又は記録した日の属する年の翌年から五年間保存しなければならない。

(17)A specified book-entry institution, etc. must preserve the books set forth in Article 3, paragraph (28) of the Order for Enforcement that it has prepared, for five years from the year following the year that includes the day on which it entered or recorded in the books the matters of which it received notice.

１８法第五条の二第十五項第三号及び第十六項第三号に規定する財務省令で定める事項は、次に掲げる事項とする。

(18)The matters specified by Ministry of Finance Order, prescribed in Article 5-2, paragraph (15), item (iii) and paragraph (16), item (iii) of the Act, are the following:

１９施行令第三条第三十項に規定する財務省令で定めるものは、電子情報処理組織を使用して処理する場合における国債の登録手続の特例に関する省令第二条第一号に規定する電子情報処理組織を使用する方法とする。

(19)The means specified by Ministry of Finance Order, prescribed in Article 3, paragraph (30) of the Order for Enforcement, are the means of using the electronic data processing system prescribed in Article 2, item (i) of the Ministerial Order on the Special Provisions on Government Bond Registration Procedures Handled by an Electronic Data Processing System.

２０特定振替機関等は、その受理した施行令第三条第三十一項（同条第三十五項において準用する場合を含む。）に規定する書面を、当該受理した日の属する年の翌年から五年間保存しなければならない。

(20)A specified book-entry institution, etc. must preserve the document prescribed in Article 3, paragraph (31) of the Order for Enforcement (including cases where applied mutatis mutandis pursuant to paragraph (35) of the same Article) that it has received, for five years from the year following the year that includes the day on which it received the document.

２１特定振替機関等は、施行令第三条第三十二項に規定する書面又はマイクロフィルムを、同項に規定する通知を受けた日の属する年の翌年から五年間保存しなければならない。

(21)A specified book-entry institution, etc. must preserve the document or microfilm prescribed in Article 3, paragraph (32) of the Order for Enforcement, for five years from the year following the year that includes the day on which it received the notice prescribed in the same paragraph.

２２施行令第三条第三十二項に規定する財務省令で定めるものは、電子情報処理組織を使用して処理する場合における国債の登録手続の特例に関する省令第二条第一号に規定する入出力装置とする。

(22)The input-output devices specified by Ministry of Finance Order, prescribed in Article 3, paragraph (32) of the Order for Enforcement, are the input-output devices prescribed in Article 2, item (i) of the Ministerial Order on the Special Provisions on Government Bond Registration Procedures Handled by an Electronic Data Processing System.

２３施行令第三条第三十四項に規定する財務省令で定めるものは、第十六項第二号に掲げる電子情報処理組織を使用する方法とする。

(23)The means specified by Ministry of Finance Order, prescribed in Article 3, paragraph (34) of the Order for Enforcement, are the means of using the electronic data processing system listed in paragraph (16), item (ii).

２４特定振替機関等は、施行令第三条第三十六項に規定する書面又はマイクロフィルムを、同項に規定する通知を受けた日の属する年の翌年から五年間保存しなければならない。

(24)A specified book-entry institution, etc. must preserve the document or microfilm prescribed in Article 3, paragraph (36) of the Order for Enforcement, for five years from the year following the year that includes the day on which it received the notice prescribed in the same paragraph.

２５施行令第三条第三十六項に規定する財務省令で定めるものは、第十六項第二号に規定する入出力装置とする。

(25)The input-output devices specified by Ministry of Finance Order prescribed in Article 3, paragraph (36) of the Order for Enforcement are the input-output devices prescribed in paragraph (16), item (ii).

第三条の十九法第六条第四項に規定する財務省令で定める事項は、次に掲げる事項とする。

Article 3-19(1)The matters specified by Ministry of Finance Order, prescribed in Article 6, paragraph (4) of the Act, are the following:

２一般民間国外債の利子の支払をする者は、非居住者又は外国法人から提出された当該一般民間国外債の利子に係る非課税適用申告書（法第六条第四項に規定する非課税適用申告書をいう。以下この項及び次項において同じ。）を受理した場合には、当該非課税適用申告書の写し（これに準ずるものを含む。同項において同じ。）を作成しなければならない。

(2)Where a person who pays interest on general foreign private bonds has received a written application for a tax exemption (meaning the written application for a tax exemption prescribed in Article 6, paragraph (4) of the Act; hereinafter the same applies in this paragraph and the following paragraph) pertaining to interest on the general foreign private bonds which has been submitted by a nonresident or foreign corporation, the person must prepare a copy of the written application for a tax exemption (including any object equivalent thereto; the same applies in the following paragraph).

３一般民間国外債の利子の支払をする者は、前項の規定により作成した同項に規定する非課税適用申告書の写しを、当該一般民間国外債の名称及び支払期ごとに整理し、当該写しに係る非課税適用申告書を受理した日の属する年の翌年から五年間保存しなければならない。

(3)A person who pays interest on general foreign private bonds must compile a copy of the written application for a tax exemption prescribed in the preceding paragraph that the person has prepared pursuant to the provisions of the same paragraph, for each name of the general foreign private bonds and the due date of payment, and preserve the copy for five years from the year following the year that includes the day on which the person received the written application for a tax exemption pertaining to the copy.

４法第六条第七項に規定する利子受領者情報（以下この条において「利子受領者情報」という。）として財務省令で定める事項は、次に掲げる事項とする。

(4)The matters specified by Ministry of Finance Order as interest recipient information, prescribed in Article 6, paragraph (7) of the Act (hereinafter referred to as "interest recipient information" in this Article), are the following:

５法第六条第七項に規定する利子受領者確認書に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(5)The matters specified by Ministry of Finance Order which should be stated in the interest recipient confirmation document, prescribed in Article 6, paragraph (7) of the Act, are the following:

６特定民間国外債の利子につき法第六条第七項の規定の適用を受けようとする者は、当該特定民間国外債につき同項の支払の取扱者に保管の委託をする際、その者の氏名又は名称及び国外にある住所等を当該支払の取扱者に告知しなければならない。

(6)A person who seeks application of the provisions of Article 6, paragraph (7) of the Act in terms of interest on specified foreign private bonds must, upon entrusting a person in charge of handling the payment set forth in Article 6, paragraph (7) of the Act with custody of the specified foreign private bonds, notify the person in charge of handling payment of the name and domicile, etc. located outside Japan of the person who seeks the application.

７特定民間国外債の利子につき法第六条第七項の規定の適用を受けようとする者は、前項の規定による告知をした後、その氏名若しくは名称又は国外にある住所等の変更をした場合には、遅滞なく、その変更をした後のその者の氏名又は名称及び国外にある住所等を同項の支払の取扱者に告知しなければならない。当該告知をした後、再びその氏名若しくは名称又は国外にある住所等の変更をした場合についても、同様とする。

(7)Where a person who seeks application of the provisions of Article 6, paragraph (7) of the Act in terms of interest on specified foreign private bonds has, after making the notification under the provisions of the preceding paragraph, changed the name or domicile, etc. located outside Japan, the person must, without delay, notify the person in charge of handling the payment set forth in Article 6, paragraph (7) of the Act of the new name and domicile, etc. located outside Japan of the person who seeks the application after the change. The same applies in the case where the person has, after making the notification of change, further changed the name or domicile, etc. located outside Japan.

８第六項又は前項の告知をする者は、当該告知をする際、当該告知をする氏名又は名称及び国外にある住所等につき、その者が非居住者又は外国法人に該当することを証する書類を提示することその他これに準ずる方法によりこれらの規定に規定する支払の取扱者の確認を受けなければならない。

(8)A person who makes the notification as set forth in paragraph (6) or the preceding paragraph must, upon making the notification, obtain confirmation from the person in charge of handling the payment prescribed in these provisions with regard to the name and domicile, etc. located outside Japan that are to be reported in the notification, by presenting a document that certifies that the person making the notification falls under the category of nonresident or foreign corporation or by any other method equivalent thereto.

９施行令第三条の二第二十項に規定する財務省令で定める場合は、特定民間国外債の利子につき法第六条第七項の規定の適用を受けようとする者が、当該特定民間国外債につき同項の支払の取扱者に保管の委託をする場合において、その者の氏名又は名称及び国外にある住所等につき当該支払の取扱者により既に前項の規定による確認を受けているとき（既に他の特定民間国外債につき同項の規定による確認を受けている場合を除く。）とする。

(9)The case specified by Ministry of Finance Order, prescribed in Article 3-2, paragraph (20) of the Order for Enforcement, is the case where a person who seeks the application of the provisions of Article 6, paragraph (7) of the Act in terms of interest on specified foreign private bonds has, before entrusting a person in charge of handling the payment set forth in Article 6, paragraph (7) of the Act with custody of the specified foreign private bonds, already obtained confirmation under the provisions of the preceding paragraph from the person in charge of handling the payment with regard to the name and domicile, etc. located outside Japan of the person who seeks the application (excluding the case where the person has already obtained confirmation under the provisions of the same paragraph with respect to other specified foreign private bonds).

１０法第六条第七項に規定する保管支払取扱者（次項及び第十二項において「保管支払取扱者」という。）は、同条第七項の規定による利子受領者情報の通知について施行令第三条の二第二十二項の規定の適用を受けようとするときは、当該利子受領者情報に係る特定民間国外債の利子の交付を受ける日の前日までに、同項の規定による通知の省略につき、同項の利子の支払をする者の承認を得なければならない。

(10)A person in charge of handling the custody and payment prescribed in Article 6, paragraph (7) of the Act (hereinafter referred to as a "person in charge of handling custody and payment" in the following paragraph and paragraph (12)) must, when seeking application of the provisions of Article 3-2, paragraph (22) of the Order for Enforcement in terms of the notice of interest recipient information under the provisions of Article 6, paragraph (7) of the Act, obtain approval from the person who pays interest as set forth in Article 3-2, paragraph (22) of the Order for Enforcement for the omission of notice under the provisions of Article 3-2, paragraph (22) of the Order for Enforcement, no later than the day preceding the day on which the person in charge of handling custody and payment receives the delivery of the interest on the specified foreign private bonds pertaining to the interest recipient information.

１１保管支払取扱者は、その保管の委託を受けている特定民間国外債の利子に係る利子受領者情報の施行令第三条の二第二十二項の規定による通知の省略をすることにつき前項の承認を得ている場合において、当該特定民間国外債の利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。次項及び第十三項において同じ。）の支払を受けるべき者がすべて居住者又は内国法人であることの確認をしたときは、その旨及び当該利子に係る第四項各号に掲げる事項を当該利子の支払をする者に対し、通知するものとする。

(11)Where a person in charge of handling custody and payment has obtained the approval set forth in the preceding paragraph for the omission of notice under the provisions of Article 3-2, paragraph (22) of the Order for Enforcement with regard to the interest on the specified foreign private bonds of which the person is entrusted with custody, when the person has confirmed that all persons who are to receive payment of the interest on the specified foreign private bonds (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) of the Act; hereinafter the same applies in the following paragraph and paragraph (13)) fall under the category of resident or domestic corporation, the person is to give a notice of that fact and the matters listed in the items of paragraph (4) pertaining to the interest to the person who pays the interest.

１２保管支払取扱者は、施行令第三条の二第二十四項に規定する他の特定民間国外債の利子に係る利子受領者情報の経由のための通知を受けた場合には、次に掲げる事項をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知することができる。

(12)Where a person in charge of handling custody and payment has received notice, as the relay point via which notice is to be given, with regard to the interest recipient information pertaining to the interest on other specified foreign private bonds prescribed in Article 3-2, paragraph (24) of the Order for Enforcement, the person may give notice of the following matters to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the person in charge of handling custody and payment has entrusted custody by subcontract, a notice may be given to the person who pays the interest via the relevant other person in charge of handling payment):

１３特定民間国外債の施行令第三条の二第二十五項に規定する再委託に係る支払取扱者（以下この項において「再委託に係る支払取扱者」という。）は、同条第二十五項に規定する二以上の当該特定民間国外債の利子に係る利子受領者情報の経由のための通知を受けた場合には、次に掲げる事項をその利子の支払をする者に対し（その利子の交付が、当該再委託に係る支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知することができる。

(13)Where a person in charge of handling the payment based on entrustment by subcontract prescribed in Article 3-2, paragraph (25) of the Order for Enforcement (hereinafter referred to as a "person in charge of handling payment based on entrustment by subcontract" in this paragraph) regarding specified foreign private bonds has received notice, as the relay point via which notice is to be given, with regard to two or more pieces of interest recipient information pertaining to the interest on the specified foreign private bonds, the person may give notice of the following matters to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the person in charge of handling custody and payment has entrusted custody by subcontract, a notice may be given to the person who pays the interest via the relevant other person in charge of handling payment):

１４第十一項の規定は、施行令第三条の二第二十六項において準用する同条第二十三項の規定の適用がある場合について準用する。

(14)The provisions of paragraph (11) apply mutatis mutandis where the provisions of Article 3-2, paragraph (23) of the Order for Enforcement as applied mutatis mutandis pursuant to paragraph (26) of the same Article is applied.

１５特定民間国外債の利子の支払をする者は、施行令第三条の二第二十九項に規定する帳簿を、当該帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。

(15)A person who pays interest on specified foreign private bonds must preserve the books prescribed in Article 3-2, paragraph (29) of the Order for Enforcement, for five years from the year following the year that includes the date of the closing of the books.

１６前各項の規定は、法第六条第八項に規定する国内金融機関等につき、同項において準用する同条第四項本文及び第七項の規定並びに施行令第三条の二第三十一項において準用する同条第十七項、第十九項、第二十項、第二十三項から第二十六項まで及び第二十九項の規定の適用がある場合について準用する。この場合において、第二項中「非居住者又は外国法人」とあるのは「法第六条第八項に規定する国内金融機関等」と、「法第六条第四項」とあるのは「同条第四項」と、第五項第一号中「又は外国法人」とあるのは「若しくは外国法人又は法第六条第八項に規定する国内金融機関等（同項において準用する同条第七項の規定の適用を受けようとする者に限る。以下この号、第八項及び第十一項において「国内金融機関等」という。）」と、「内国法人」とあるのは「内国法人（国内金融機関等を除く。）」と、第六項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第七項中「氏名若しくは名称又は国外にある住所等」とあるのは「名称又は本店若しくは主たる事務所の所在地」と、「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第八項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、「非居住者又は外国法人」とあるのは「国内金融機関等」と、第九項中「氏名又は名称及び国外にある住所等」とあるのは「名称及び本店又は主たる事務所の所在地」と、第十一項中「内国法人」とあるのは「内国法人（国内金融機関等を除く。）」と、第十二項第一号及び第十三項第一号中「第六条第七項各号」とあるのは「第六条第八項において準用する同条第七項各号」と読み替えるものとする。

(16)The provisions of the preceding paragraphs apply mutatis mutandis where a domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act is subject to the provisions of the main clause of paragraph (4) of the same Article and paragraph (7) of the same Article, both of which apply mutatis mutandis pursuant paragraph (8) of the same Article, as well as the provisions of Article 3-2, paragraph (17), paragraph (19), paragraph (20), paragraphs (23) to (26), and paragraph (29) of the Order for Enforcement, all of which apply mutatis mutandis pursuant to paragraph (31) of the same Article.In this case, in paragraph (2), the phrase "nonresident or foreign corporation" is deemed to be replaced with "domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act", and the phrase "Article 6, paragraph (4) of the Act" is deemed to be replaced with "paragraph (4) of the same Article", in paragraph (5), item (i), the term "or foreign corporation" is deemed to be replaced with "or foreign corporation or a domestic financial institution, etc. prescribed in Article 6, paragraph (8) of the Act (limited to one that seeks application of the provisions of paragraph (7) of the same Article as applied mutatis mutandis pursuant to paragraph (8) of the same Article; hereinafter referred to as a 'domestic financial institution, etc.' in this item, paragraph (8) and paragraph (11))", and the term "domestic corporation" is deemed to be replaced with "domestic corporation (excluding a domestic financial institution, etc.)", in paragraph (6), the phrase "the name and domicile, etc. located outside Japan of the person who seeks the application" is deemed to be replaced with "its new name and the location of its new head office or principal office", in paragraph (7), the phrase "the name or domicile, etc. located outside Japan" is deemed to be replaced with "its name or the location of its head office or principal office", and the phrase "the new name and domicile, etc. located outside Japan of the person who seeks the application" is deemed to be replaced with "its name and the location of its head office or principal office", in paragraph (8), the phrase "the name and domicile, etc. located outside Japan that are to be reported in the notification" is deemed to be replaced with "the name and the location of the head office or principal office that are to be reported in the notification", and the phrase "nonresidents or foreign corporations" is deemed to be replaced with "domestic financial institutions, etc.", in paragraph (9), the phrase "the name and domicile, etc. located outside Japan of the person who seeks the application" is deemed to be replaced with "its name and the location of its head office or principal office", in paragraph (11), the term "domestic corporations" is deemed to be replaced with "domestic corporations (excluding domestic financial institutions, etc.)", in paragraph (12), item (i) and paragraph (13), item (i), the phrase "items of Article 6, paragraph (7) of the Act" is deemed to be replaced with "items of Article 6, paragraph (7) of the Act as applied mutatis mutandis pursuant to paragraph (8) of the same Article".

１７施行令第三条の二第三十三項第三号に規定する民間国外債（以下この項及び次項において「民間国外債」という。）の同号に規定する引受け等（次項第三号において「引受け等」という。）をした者は、遅滞なく、同条第三十三項第三号に規定する書類を当該民間国外債の発行をした者に提出しなければならないものとし、当該発行をした者は、当該発行をした民間国外債のすべてにつき当該書類を受理したときは、当該発行をした日の属する月の翌月末日までに、当該書類を同号に規定する税務署長に提出しなければならないものとする。この場合において、当該発行をした者は、その受理した書類の写し（これに準ずるものを含む。）を作成し、これをその受理した日の属する年の翌年から五年間保存しなければならない。

(17)A person who has performed the underwriting, etc. prescribed in Article 3-2, paragraph (33), item (iii) of the Order for Enforcement (hereinafter referred to as the "underwriting, etc." in item (iii) of the following paragraph) regarding the foreign private bonds prescribed in Article 3-2, paragraph (33), item (iii) of the Order for Enforcement (hereinafter referred to as the "foreign private bonds" in this paragraph and the following paragraph) must, without delay, submit the document prescribed in Article 3-2, paragraph (33), item (iii) of the Order for Enforcement to the person who has issued the foreign private bonds, and the person who has issued those bonds must, when the person has received the document for all foreign private bonds that the person has issued, submit the document to the district director of the tax office prescribed in Article 3-2, paragraph (33), item (iii) of the Order for Enforcement by the last day of the month following the month that includes the date of the issue.In this case, the person who has issued those bonds must prepare a copy of the document that the person has received (including any object equivalent thereto) and preserve it for five years from the year following the year that includes the day on which the person received the document.

１８施行令第三条の二第三十三項第三号に規定する財務省令で定める事項は、次に掲げる事項とする。

(18)The matters specified by Ministry of Finance Order, prescribed in Article 3-2, paragraph (33), item (iii) of the Order for Enforcement, are the following:

１９施行令第三条の二第三十四項の規定により読み替えて適用される所得税法施行令第二百六十七条第二項に規定する財務省令で定める書類は、施行令第三条の二第三十四項に規定する一般民間国外債の利子に関する取引報告書その他の書類で当該一般民間国外債の利子の支払を受けたことを明らかにする書類とする。

(19)The document specified by Ministry of Finance Order, prescribed in Article 267, paragraph (2) of the Order for Enforcement of the Income Tax Act applied following the deemed replacement of terms pursuant to the provisions of Article 3-2, paragraph (34) of the Order for Enforcement, is a transaction report or any other document concerning interest on general foreign private bonds prescribed in Article 3-2, paragraph (34) of the Order for Enforcement, which shows that payment of the interest on the general foreign private bonds has been received.

２０施行令第三条の二第三十四項の規定により読み替えられた所得税法施行令第二百六十七条第二項の規定の適用がある場合における所得税法施行規則第五十三条第一項の規定の適用については、同項第一号中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法（昭和三十二年法律第二十六号）第六条第二項（民間国外債等の利子に係る源泉徴収義務）」と、「利子等又は」とあるのは「利子等若しくは」と、「収入金額」とあるのは「収入金額又は租税特別措置法第六条第二項に規定する一般民間国外債（以下この号において「一般民間国外債」という。）の利子の収入金額（外国法人が発行した一般民間国外債の利子にあつては、租税特別措置法施行令（昭和三十二年政令第四十三号）第三条の二第三項各号（外国法人が発行した一般民間国外債の利子の金額）に掲げる金額）」と、「支払者の氏名」とあるのは「支払者（一般民間国外債の利子につき同法第六条第四項に規定する支払の取扱者を通じて支払を受ける場合には、支払者及び当該支払の取扱者）の氏名」とする。

(20)For the purpose of the application of the provisions of Article 53, paragraph (1) of the Regulation for Enforcement of the Income Tax Act in the case where the provisions of Article 267, paragraph (2) of the Order for Enforcement of the Income Tax Act in which the terms and phrases are replaced pursuant to the provisions of Article 3-2, paragraph (34) of the Order for Enforcement of the Act on Special Measures Concerning Taxation are to be applied, the terms in Article 53, paragraph (1), item (i) of the Regulation for Enforcement of the Income Tax Act are replaced as follows: the phrase "the provisions of Article 181, paragraph (1) of the Act (Withholding Obligation on Interest Income and Dividend Income)" is deemed to be replaced with "the provisions of Article 181, paragraph (1) (Withholding Obligation on Interest Income and Dividend Income) of the Act and of Article 6, paragraph (2) (Withholding Obligation on Interest from Foreign Private Bonds, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)", the phrase "amount of income from interest, etc. or dividend, etc." is deemed to be replaced with "amount of income from interest, etc. or dividend, etc. or the amount of income from interest on the general foreign private bonds prescribed in Article 6, paragraph (2) of the Act on Special Measures Concerning Taxation (hereinafter referred to as 'general foreign private bonds' in this item) (in the case of interest on general foreign private bonds issued by a foreign corporation, the amount listed in each item of Article 3-2, paragraph (3) (Amount of Interest on General Foreign private bonds Issued by Foreign Corporation) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957))", the phrase "name of the payer" is deemed to be replaced with "name of the payer (in the case where interest on general foreign private bonds is received via the person in charge of handling the payment prescribed in Article 6, paragraph (4) of the same Act, the names of the payer and the person in charge of handling the payment)".

第三条の二十法第七条に規定する財務省令で定めるところにより証明がされた外国法人は、外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する非居住者であることにつき、外国為替令（昭和五十五年政令第二百六十号）第十一条の二第九項に規定する方法による同項の非居住者であることの確認を受けることにより証明がされた外国法人とする。

Article 3-20A foreign corporation that has been certified pursuant to the provisions of an Ministry of Finance Order, prescribed in Article 7 of the Act, is a foreign corporation that has been certified as falling under the category of nonresident prescribed in Article 21, paragraph (3) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949), by obtaining a confirmation that it falls under the category of nonresident set forth in Article 11-2, paragraph (9) of the Foreign Exchange Order (Cabinet Order No. 260 of 1980) by the means prescribed in Article 11-2, paragraph (9) of the same Order.

第十八条の二十施行令第二十五条の二十一第一項第二号イに規定する税の負担として財務省令で定める基準は、百分の二十五の税率により課されることとした場合の税の負担とする。

Article 18-20(1)The tax-burden base specified by Ministry of Finance Order, prescribed in Article 25-21, paragraph (1), item (ii), (a) of the Order for Enforcement, is a tax burden imposed at the tax rate of 25 percent.

２法第四十条の四第五項に規定する財務省令で定める書類は、同項に規定する特定外国子会社等（以下この項において「特定外国子会社等」という。）に係る次の各号に掲げるもの（当該各号に掲げるものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類）とする。

(2)The documents specified by Ministry of Finance Order, prescribed in Article 40-4, paragraph (5) of the Act, are the documents listed in the following items which pertain to the specified foreign subsidiary, etc. prescribed in the same paragraph (hereinafter referred to as the "specified foreign subsidiary, etc." in this paragraph) (in the case where the documents listed in those items are prepared by means of electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers; hereinafter the same applies in this paragraph) or where electronic or magnetic records containing the information to be stated in the documents listed in those items are prepared instead of preparing those documents, the documents stating the content of the information contained in these electronic or magnetic records):

３施行令第二十五条の二十第七項の規定により確定申告書に添付する明細書は、法人税法施行規則（昭和四十年大蔵省令第十二号）別表九（四）、別表十一（一）から別表十一（二）まで、別表十二（十一）、別表十二（十二）、別表十三（一）から別表十三（三）まで、別表十三（五）、別表十四（三）及び別表十六（一）から別表十六（五）までに定める書式に準じた書式による明細書とする。

(3)The detailed statements to be attached to a final return form pursuant to the provisions of Article 25-20, paragraph (7) of the Order for Enforcement are the detailed statements prepared in the formats equivalent to the formats specified in Appended Table 9 (4), Appended Tables 11 (1) to 11 (2), Appended Table 12 (11), Appended Table 12 (12), Appended Tables 13 (1) to 13 (3), Appended Table 13 (5), Appended Table 14 (3), and Appended Tables 16 (1) to 16 (5) of the Regulation for Enforcement of the Corporation Tax Act (Order of the Ministry of Finance No. 12 of 1965).

第十九条の四施行令第二十六条の十第一項に規定する計算書の書式は、別表第九（一）による。

Article 19-4(1)The format for the financial statement prescribed in Article 26-10, paragraph (1) of the Order for Enforcement is as specified in Appended Table 9 (1).

２施行令第二十六条の十一第一項に規定する財務省令で定める国債は、割引の方法により発行される国債でその発行の日から償還期限までの期間が三年であるものとする。

(2)The government bonds specified by Ministry of Finance Order, prescribed in Article 26-11, paragraph (1) of the Order for Enforcement, are the government bonds issued by means of a discount for which the period from the date of issuance to the redemption date is three years.

３施行令第二十六条の十一第一項に規定する財務省令で定める価額は、同項に規定する短期国債等（以下この項において「短期国債等」という。）の券面金額に、当該短期国債等に係る発行額に占める払込金の合計額の割合（当該短期国債等が法第四十一条の十二第九項第一号及び第七号に掲げる国債に該当する場合には、当該割合に小数点以下五位未満の端数があるときは、これを切り捨てるものとし、当該短期国債等が同項第二号から第六号まで及び第八号に掲げる国債に該当する場合には、当該割合に小数点以下六位未満の端数があるときは、これを切り捨てるものとし、当該短期国債等が前項に定める国債に該当する場合には、当該割合に小数点以下四位未満の端数があるときは、これを切り捨てる。）を乗じて計算した金額とする。

(3)The price specified by Ministry of Finance Order, prescribed in Article 26-11, paragraph (1) of the Order for Enforcement, is the amount calculated by multiplying the face value of the short-term government bonds, etc. prescribed in Article 26-11, paragraph (1) of the Order for Enforcement (hereinafter referred to as "short-term government bonds, etc." in this paragraph), by the rate of the total amount of money paid to the amount issued for the short-term government bonds, etc. (in the case where the short-term government bonds, etc. fall under the categories of the government bonds listed in Article 41-12, paragraph (9), item (i) and item (vii) of the Act, if the rate contains a fraction beyond five decimal places, it is to be reduced to five decimal places; in the case where the short-term government bonds, etc. fall under the categories of the government bonds Article 41-12, paragraph (9), items (ii) to (vi), and item (viii) of the Act, if the rate contains a fraction beyond six decimal places, it is to be reduced to six decimal places; in the case where the short-term government bonds, etc. fall under the category of the government bonds specified in the preceding paragraph, if the rate contains a fraction beyond four decimal places, it is to be reduced to four decimal places).

４法第四十一条の十二第九項（各号列記以外の部分に限る。）に規定する財務省令で定める要件は、同項に規定する短期公社債が、その発行の日から償還の日までの期間を通じて当該短期公社債に係る社債、株式等の振替に関する法律第二条第二項に規定する振替機関又は同法第四十八条の規定により同項に規定する振替機関とみなされる者及び同法第二条第三項に規定する加入者（個人以外のものに限る。）によつて法第四十一条の十二第九項に規定する特定振替記載等を受けることにより所有することとされているものであることとする。

(4)The requirement specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (9) of the Act (limited to the portion other than what is listed in the items), is that the short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act are to be held, throughout the period from the date of issuance to the redemption date, by a book-entry institution as prescribed in Article 2, paragraph (2) of the Act on Book Entry of Corporate Bonds and Shares or a person who is to be deemed to be a book-entry institution as prescribed in Article 2, paragraph (2) of the same Act pursuant to the provisions of Article 48 of the same Act regarding the short-term government or company bonds, and by a member prescribed in Article 2, paragraph (3) of the same Act (except for individuals), by way of making specified entries or records under the book-entry system as prescribed in Article 41-12, paragraph (9) of the Act.

５法第四十一条の十二第九項第九号に規定する財務省令で定める要件は、次に掲げる要件とする。

(5)The requirements specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (9), item (ix) of the Act, are the following:

第十九条の五法第四十一条の十二第十二項に規定する財務省令で定めるところにより元利分離が行われたものは、分離適格振替国債の指定等に関する省令（平成十四年財務省令第六十六号）第二条第一項の分離適格振替国債につき社債、株式等の振替に関する法律第九十三条の規定に従つて同法第九十条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債とする。

Article 19-5(1)The coupon-only book-entry government bonds resulting from the separate trading of principal and interest that has been conducted pursuant to the provisions of Ministry of Finance Order, prescribed in Article 41-12, paragraph (12) of the Act, are the coupon-only book-entry government bonds prescribed in Article 90, paragraph (3) of the Act on Book Entry of Corporate Bonds and Shares resulting from the separate trading of principal and interest prescribed in Article 90, paragraph (1) of the same Act that has been conducted for the STRIPS bonds prescribed in Article 2, paragraph (1) of the Ministerial Order on Designation of STRIPS Bonds (Ministry of Finance Order No. 66 of 2002) in accordance with the provisions of Article 93 of the same Act.

２法第四十一条の十二第十二項に規定する財務省令で定める場所は、次の各号に掲げる者の区分に応じ当該各号に定める場所とする。

(2)The places specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (12) of the Act, are the places specified in the following items for the categories of persons listed in the respective items:

３法第四十一条の十二第十二項に規定する財務省令で定める事項は、次に掲げる事項とする。

(3)The matters specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (12) of the Act, are the following:

４施行令第二十六条の十八第二項第一号に規定する財務省令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定める書類（当該個人が外国投資信託の受託者である場合にあつては、当該各号に定める書類及びその受託をした各外国投資信託の目論見書又はこれに類する書類とし、当該個人の氏名及び住所等の記載のあるものに限る。）とする。

(4)The document specified by Ministry of Finance Order, prescribed in Article 26-18, paragraph (2), item (i) of the Order for Enforcement, is a document specified in the following items for the categories of persons listed in the respective items (in the case where the individual is the trustee of a foreign investment trust(s), the documents specified in the respective items and the prospectus of each foreign investment trust that the trustee has accepted or any other document similar thereto, limited to those documents stating the individual's name and domicile, etc.):

５施行令第二十六条の十八第二項第二号に規定する財務省令で定める書類は、次の各号に掲げる法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この項及び第七項において同じ。）を含む。以下この項において同じ。）の区分に応じ当該各号に定める書類（その法人が外国投資信託の受託者である場合にあつては、当該各号に定める書類及びその受託をした各外国投資信託の目論見書又はこれに類する書類とし、その法人の名称及び住所等の記載のあるものに限る。）とする。

(5)The document specified by Ministry of Finance Order, prescribed in Article 26-18, paragraph (2), item (ii) of the Order for Enforcement, is a document specified in the following items for the categories of corporations listed in the respective items (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this paragraph and paragraph (7)); hereinafter the same applies in this paragraph) (in the case where the corporation is the trustee of a foreign investment trust(s), the documents specified in the respective items and the prospectus of each foreign investment trust that it has accepted or any other document similar thereto, limited to those documents stating the corporation's name and domicile, etc.):

６国内に住所を有する個人が、法第四十一条の十二第十二項の規定による同項の告知書の提出又は施行令第二十六条の十八第四項の規定による同項の書類の提出をする日の前日において住民票に記載されていない者である場合には、その者の外国人登録証明書及び外国人登録原票の写し、第四項第二号ロに規定する外国人登録原票の記載事項証明書又は官公署から発行され、若しくは発給された書類その他これらに類するもの（その者の氏名及び住所の記載があるもので当該告知書の提出又は当該書類の提出をする日前六月以内に作成されたものに限る。）は、同項第一号に規定する書類とみなす。

(6)Where an individual who has a domicile in Japan is not the person indicated in the certificate of residence as of the day preceding the day on which the written notice set forth in Article 41-12, paragraph (12) of the Act is submitted under the provisions of Article 41-12, paragraph (12) of the Act or the document set forth in Article 26-18, paragraph (4) of the Order for Enforcement is submitted under the provisions of Article 26-18, paragraph (4) of the Order for Enforcement, the individual's certificate of alien registration and a copy of the individual's alien registration file, the certificate of matters entered in the individual's alien registration file prescribed in paragraph (4), item (ii), (b) or a document issued by a public agency or any other similar document (limited to any of those documents stating the individual's name and domicile, prepared within six months prior to the day on which the written notice or the document set forth in Article 26-18, paragraph (4) of the Order for Enforcement is submitted) are deemed to be the documents prescribed in item (i) of the same paragraph.

７第四項第二号に掲げる個人又は第五項第四号に掲げる外国法人が、国内に住所を有する個人又は内国法人（人格のない社団等を除く。）若しくは銀行法第四十七条第二項に規定する外国銀行支店若しくは金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う外国法人に限る。）と特定振替国債等の法第四十一条の十二第十二項に規定する振替記載等に関する委任契約を締結している場合には、第四項第二号又は第五項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書で第四項第二号に掲げる個人又は第五項第四号に掲げる外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。

(7)Where an individual listed in paragraph (4), item (ii) or a foreign corporation listed in paragraph (5), item (iv) has entered into a contract of mandate for making entries or records under the book-entry system prescribed in Article 41-12, paragraph (12) of the Act regarding specified book-entry government bonds, etc., with an individual who has a domicile in Japan or with a domestic corporation (excluding an association or foundation without juridical personality) or a branch office of a foreign bank prescribed in Article 47, paragraph (2) of the Banking Act or a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a foreign corporation engaged in Type I financial instruments business as prescribed in Article 28, paragraph (1) of the same Act), the scope of the document specified in paragraph (4), item (ii) or paragraph (5), item (iv) includes, beyond the documents prescribed in these provisions, a copy of a power of attorney or written contract pertaining to the contract of mandate which states the name of the individual listed in paragraph (4), item (ii) or the foreign corporation listed in paragraph (5), item (iv) and their place of domicile located outside Japan.

８特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長は、施行令第二十六条の十八第六項の規定による確認をした場合には、同条第八項の規定により、同項に規定する帳簿に、法第四十一条の十二第十二項に規定する告知書又は施行令第二十六条の十八第四項に規定する書類の提出の際に提示された同条第二項各号に掲げる書類の名称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。

(8)Where the head of the business office, etc. of a specified book-entry institution, etc. or the head of the specified overseas business office, etc. of a foreign intermediary has made a confirmation under the provisions of Article 26-18, paragraph (6) of the Order for Enforcement, the head must, pursuant to the provisions of paragraph (8) of the same Article, clarify the fact that the head has made the confirmation, by entering in the books prescribed in the same paragraph the name of the document listed in each item of paragraph (2) of the same Article that was presented upon the submission of the written notice prescribed in Article 41-12, paragraph (12) of the Act or the document prescribed in Article 26-18, paragraph (4) of the Order for Enforcement.

９特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長は、施行令第二十六条の十八第八項に規定する帳簿を、その帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。

(9)The head of the business office, etc. of a specified book-entry institution, etc. or the head of the specified overseas business office, etc. of a foreign intermediary must preserve the books prescribed in Article 26-18, paragraph (8) of the Order for Enforcement, for five years from the year following the year that includes the date of the closing of the books.

１０特定振替機関等の営業所等の長は、その受理した法第四十一条の十二第十二項に規定する告知書及び施行令第二十六条の十八第四項に規定する書類並びに同条第七項に規定する書類を、当該受理した日の属する年の翌年から五年間保存しなければならない。

(10)The head of the business office, etc. of a specified book-entry institution, etc. must preserve the written notice prescribed in Article 41-12, paragraph (12) of the Act, the document prescribed in Article 26-18, paragraph (4) of the Order for Enforcement, and the document prescribed in Article 26-18, paragraph (7) of the Order for Enforcement that the head has received, for five years from the year following the year that includes the day on which the head received the documents.

１１法第四十一条の十二第十七項の告知をする者が同項の規定により提示しなければならないものとされる同項の確認書類に係る第四項から第七項までの規定の適用については、第四項第一号中「第四十一条の十二第十二項」とあるのは「第四十一条の十二第十七項」と、「特定振替機関等の営業所等の長（以下この項から第十項までにおいて「特定振替機関等の営業所等の長」という。）又は同条第十二項の外国仲介業者の国外営業所等の長（以下この項から第九項までにおいて「外国仲介業者の国外営業所等の長」」とあるのは「支払者（以下この項及び次項において「支払者」」と、「特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長」とあるのは「支払者」と、第五項第一号中「特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長」とあるのは「支払者」と、第六項中「第四十一条の十二第十二項の規定による同項の告知書の提出又は施行令第二十六条の十八第四項の規定による同項の書類の提出」とあるのは「第四十一条の十二第十七項の規定による告知」と、「当該告知書の提出又は当該書類の提出」とあるのは「当該告知」と、第七項中「法第四十一条の十二第十二項に規定する振替記載等」とあるのは「譲渡の対価の支払の受領」とする。

(11)For the purpose of application of the provisions of paragraphs (4) to (7) with regard to the identification document set forth in Article 41-12, paragraph (17) of the Act that a person who gives the notice set forth in Article 41-12, paragraph (17) of the Act is required to present pursuant to the provisions of Article 41-12, paragraph (17) of the Act: in paragraph (4), item (i), the term "Article 41-12, paragraph (12)" is deemed to be replaced with "Article 41-12, paragraph (17)", the phrase "head of the business office, etc. of the specified book-entry institution, etc. prescribed in Article 41-12, paragraph (12) of the Act (hereinafter referred to as the 'head of the business office, etc. of the specified book-entry institution, etc.' in this paragraph to paragraph (10)) or the head of the specified overseas business office, etc. of the foreign intermediary prescribed in Article 41-12, paragraph (12) of the Act (hereinafter referred to as the 'head of the specified overseas business office, etc. of the foreign intermediary' in this paragraph to paragraph (9)" is deemed to be replaced with "payer prescribed in Article 41-12, paragraph (17) of the Act (hereinafter referred to as the 'payer' in this paragraph and the following paragraph)", and the phrase "head of the business office, etc. of the specified book-entry institution, etc. or the head of the specified overseas business office, etc. of the foreign intermediary" is deemed to be replaced with "payer", in paragraph (5), item (i), the phrase "head of the business office, etc. of the specified book-entry institution, etc. or the head of the specified overseas business office, etc. of the foreign intermediary" is deemed to be replaced with "payer"; in paragraph (6), the phrase "the written notice set forth in Article 41-12, paragraph (12) of the Act is submitted under the provisions of Article 41-12, paragraph (12) of the Act or the document set forth in Article 26-18, paragraph (4) of the Order for Enforcement is submitted" is deemed to be replaced with "notice is given", and the phrase "the written notice or the document set forth in Article 26-18, paragraph (4) of the Order for Enforcement is submitted" is deemed to be replaced with "the notice is given", in paragraph (7), the phrase "making entries or records under the book-entry system prescribed in Article 41-12, paragraph (12) of the Act regarding" is deemed to be replaced with "receiving payment of consideration for the transfer of".

１２法第四十一条の十二第十七項に規定する支払者（次項において「支払者」という。）は、施行令第二十六条の十九第五項の規定による確認をした場合には、同条第六項の規定により、同項に規定する帳簿に、法第四十一条の十二第十七項の規定による告知の際に提示された施行令第二十六条の十八第二項各号に掲げる書類の名称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。

(12)Where the payer prescribed in Article 41-12, paragraph (17) of the Act (referred to as the "payer" in the following paragraph) has made confirmation under the provisions of Article 26-19, paragraph (5) of the Order for Enforcement, the payer must, pursuant to the provisions of Article 26-19, paragraph (6) of the Order for Enforcement, clarify the fact that the payer has made the confirmation, by entering in the books prescribed in Article 26-19, paragraph (6) of the Order for Enforcement the name of the document listed in each item of Article 26-18, paragraph (2) of the Order for Enforcement that was presented upon the notice given under the provisions of Article 41-12, paragraph (17) of the Act.

１３支払者は、施行令第二十六条の十九第六項に規定する帳簿を、その帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。

(13)The payer must preserve the books prescribed in Article 26-19, paragraph (6) of the Order for Enforcement, for five years from the year following the year that includes the date of the closing of the books.

１４法第四十一条の十二第十八項に規定する財務省令で定める事項は、次に掲げる事項とする。

(14)The matters specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (18) of the Act, are the following:

１５法第四十一条の十二第十八項に規定する告知書の提出をする者が同項の規定により提示しなければならないものとされる同項の確認書類に係る第四項から第七項までの規定の適用については、第四項第一号中「第四十一条の十二第十二項」とあるのは「第四十一条の十二第十八項」と、「特定振替機関等の営業所等の長（以下この項から第十項までにおいて「特定振替機関等の営業所等の長」という。）又は同条第十二項の外国仲介業者の国外営業所等の長（以下この項から第九項までにおいて「外国仲介業者の国外営業所等の長」」とあるのは「支払の取扱者（以下この項及び次項において「支払の取扱者」」と、「特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長」とあるのは「支払の取扱者」と、第五項第一号中「特定振替機関等の営業所等の長又は外国仲介業者の国外営業所等の長」とあるのは「支払の取扱者」と、第六項中「第四十一条の十二第十二項」とあるのは「第四十一条の十二第十八項」と、「告知書の提出又は施行令第二十六条の十八第四項の規定による同項の書類」とあるのは「告知書」と、「当該告知書の提出又は当該書類」とあるのは「当該告知書」と、第七項中「第四十一条の十二第十二項」とあるのは「第四十一条の十二第十八項」と、「振替記載等」とあるのは「償還金又は利息の支払の受領」とする。

(15)For the purpose of the application of the provisions of paragraphs (4) to (7) with regard to the identification document set forth in Article 41-12, paragraph (18) of the Act that a person who submits the written notice set forth in Article 41-12, paragraph (18) of the Act is required to present pursuant to the provisions of Article 41-12, paragraph (18) of the Act: in paragraph (4), item (i), the term "Article 41-12, paragraph (12)" is deemed to be replaced with "Article 41-12, paragraph (18)", the phrase "head of the business office, etc. of the specified book-entry institution, etc. prescribed in Article 41-12, paragraph (12) of the Act (hereinafter referred to as the 'head of the business office, etc. of the specified book-entry institution, etc.' in this paragraph to paragraph (10)) or the head of the specified overseas business office, etc. of the foreign intermediary prescribed in Article 41-12, paragraph (12) of the Act (hereinafter referred to as the 'head of the specified overseas business office, etc. of the foreign intermediary' in this paragraph to paragraph (9)" is deemed to be replaced with "person in charge of handling payment prescribed in Article 41-12, paragraph (18) of the Act (hereinafter referred to as the 'person in charge of handling payment' in this paragraph and the following paragraph)", and the phrase "head of the business office, etc. of the specified book-entry institution, etc. or the head of the specified overseas business office, etc. of the foreign intermediary" is deemed to be replaced with "person in charge of handling payment", in paragraph (5), item (i), the phrase "head of the business office, etc. of the specified book-entry institution, etc. or the head of the specified overseas business office, etc. of the foreign intermediary" is deemed to be replaced with "person in charge of handling payment", in paragraph (6), the phrase "Article 41-12, paragraph (12) of the Act" is deemed to be replaced with "Article 41-12, paragraph (18) of the Act", the phrase "the written notice set forth in Article 41-12, paragraph (12) of the Act is submitted under the provisions of Article 41-12, paragraph (12) of the Act or the document set forth in Article 26-18, paragraph (4) of the Order for Enforcement is submitted" is deemed to be replaced with "the written notice set forth in Article 41-12, paragraph (18) of the Act is submitted", and the phrase "the written notice or the document set forth in Article 26-18, paragraph (4) of the Order for Enforcement is submitted" is deemed to be replaced with "the written notice is submitted", in paragraph (7), the phrase "Article 41-12, paragraph (12) of the Act" is deemed to be replaced with "Article 41-12, paragraph (18) of the Act", and the phrase "making entries or records under the book-entry system" is deemed to be replaced with "receiving payment of redemption money or interest".

１６法第四十一条の十二第十八項に規定する支払の取扱者（次項及び第十八項において「支払の取扱者」という。）は、施行令第二十六条の二十第五項の規定による確認をした場合には、同条第六項の規定により、同項に規定する帳簿に、法第四十一条の十二第十八項に規定する告知書の提出の際に提示された施行令第二十六条の十八第二項各号に掲げる書類の名称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。

(16)Where the person in charge of handling payment prescribed in Article 41-12, paragraph (18) of the Act (referred to as the "person in charge of handling payment" in the following paragraph and paragraph (18)) has made confirmation under the provisions of Article 26-20, paragraph (5) of the Order for Enforcement, the person must, pursuant to the provisions of Article 26-20, paragraph (6) of the Order for Enforcement, clarify the fact that the person has made the confirmation, by entering in the books prescribed in Article 26-20, paragraph (6) of the Order for Enforcement the name of the document listed in each item of Article 26-18, paragraph (2) of the Order for Enforcement that was presented upon the submission of the written notice prescribed in Article 41-12, paragraph (18) of the Act.

１７支払の取扱者は、施行令第二十六条の二十第六項に規定する帳簿を、その帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。

(17)The person in charge of handling payment must preserve the books prescribed in Article 26-20, paragraph (6) of the Order for Enforcement, for five years from the year following the year that includes the date of the closing of the books.

１８支払の取扱者は、その受理した法第四十一条の十二第十八項に規定する告知書を、当該受理した日の属する年の翌年から五年間保存しなければならない。

(18)The person in charge of handling payment must preserve the written notice prescribed in Article 41-12, paragraph (18) of the Act that the person has received, for five years from the year following the year that includes the day on which the person received the written notice.

１９法第四十一条の十二第十二項及び第十八項に規定する告知書の書式は、別表第九（二）による。

(19)The format for the written notice prescribed in Article 41-12, paragraph (12) and paragraph (18) of the Act is as specified in Appended Table 9 (2).

第十九条の五の二法第四十一条の十二第十五項及び第十六項に規定する財務省令で定める事項は、これらの規定に規定する振替記載等を受ける者に係る次に掲げる事項とする。

Article 19-5-2(1)The matters specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (15) and paragraph (16) of the Act, are the following matters regarding the person who makes entries or records under the book-entry system prescribed in those provisions:

２外国仲介業者は、その作成した施行令第二十六条の十八の二第一項の帳簿を、その帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。

(2)A foreign intermediary must preserve the books prescribed in Article 26-18-2, paragraph (1) of the Order for Enforcement that it has prepared, for five years from the year following the year that includes the date of the closing of the books.

３施行令第二十六条の十八の二第三項に規定する財務省令で定めるものは、電子情報処理組織を使用して処理する場合における国債の登録手続の特例に関する省令第二条第一号に規定する電子情報処理組織その他情報通信の技術を利用する方法（当該電子情報処理組織の参加者が特定の者に限定されていること又は暗号、記号その他特定の符号により、通知を受ける特定振替機関等が、当該通知をした者が当該特定振替機関等に係る外国仲介業者であることを確認できる方法に限る。）とする。

(3)The means specified by Ministry of Finance Order, prescribed in Article 26-18-2, paragraph (3) of the Order for Enforcement, are the means of using an electronic data processing system as prescribed in Article 2, item (i) of the Ministerial Order on Special Provisions on Government Bond Registration Procedures Handled by an Electronic Data Processing System or any other information and communications technology (limited to the means whereby it is possible to confirm that the participants in the electronic data processing system are limited to a certain scope of persons or whereby it is possible for the specified book-entry institution, etc. receiving the notice to confirm, by means of ciphers, codes, or other specific marks, that the person who has given the notice is the foreign intermediary of the specified book-entry institution, etc.).

４特定振替機関等は、その作成した施行令第二十六条の十八の二第四項の帳簿を、その通知を受けた事項を記載し、又は記録した日の属する年の翌年から五年間保存しなければならない。

(4)A specified book-entry institution, etc. must preserve the books set forth in Article 26-18-2, paragraph (4) of the Order for Enforcement that it has prepared, for five years from the year following the year that includes the day on which it entered or recorded in the books the matters of which it received the notice.

第十九条の六法第四十一条の十二第二十一項に規定する財務省令で定める事項は、次に掲げる事項とする。

Article 19-6(1)The matters specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (21) of the Act, are the following:

２施行令第二十六条の二十一第二項に規定する財務省令で定める事項は、次に掲げる事項とする。

(2)The matters specified by Ministry of Finance Order, prescribed in Article 26-21, paragraph (2) of the Order for Enforcement, are the following:

３法第四十一条の十二第二十二項に規定する財務省令で定める事項は、次に定める事項とする。

(3)The matters specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (22) of the Act, are the following:

４施行令第二十六条の二十一第四項に規定する財務省令で定める事項は、次に定める事項とする。

(4)The matters specified by Ministry of Finance Order, prescribed in Article 26-21, paragraph (4) of the Order for Enforcement, are the following:

５施行令第二十六条の二十一第六項に規定する財務省令で定める事項は、次に掲げる事項とする。

(5)The matters specified by Ministry of Finance Order, prescribed in Article 26-21, paragraph (6) of the Order for Enforcement, are the following:

６法第四十一条の十二第二十三項に規定する財務省令で定める記録用の媒体は、光ディスク、磁気テープ又は磁気ディスクとする。

(6)The recording medium specified by Ministry of Finance Order, prescribed in Article 41-12, paragraph (23) of the Act, is an optical disk, magnetic tape or magnetic disk.

７法第四十一条の十二第二十一項に規定する特定振替国債等の譲渡対価の支払調書及び同条第二十二項に規定する特定振替国債等の償還金等の支払調書の書式は、それぞれ別表第九（三）及び別表第九（四）による。

(7)The formats for the payment records for consideration for the transfer of specified book-entry national government bonds, etc. prescribed in Article 41-12, paragraph (21) of the Act and for the payment records for redemption money, etc. of specified book-entry national government bonds, etc. prescribed in paragraph (22) of the same Article are as specified in Appended Table 9 (3) and Appended Table 9 (4), respectively.

第十九条の十二施行令第二十七条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。

Article 19-12The matters specified by Ministry of Finance Order, prescribed in Article 27, paragraph (3) of the Order for Enforcement, are the following:

第十九条の十三法第四十二条の二第五項に規定する財務省令で定める場所は、同項に規定する国内に恒久的施設を有する外国法人にあつては、当該外国法人の法人税法第十七条第一号に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときはそのうち主たるものとし、当該外国法人が会社法第九百三十三条第一項又は民法第三十七条第一項の規定による登記をしているときは当該登記をしている事務所、事業所その他これらに準ずるものとする。）の所在地とする。

Article 19-13(1)The place specified by Ministry of Finance Order, prescribed in Article 42-2, paragraph (5) of the Act, is, in the case of a foreign corporation with a permanent establishment in Japan as prescribed in Article 42-2, paragraph (5) of the Act, the location of the foreign corporation's office, place of business or any other place equivalent thereto as prescribed in Article 17, item (i) of the Corporation Tax Act (in the case where there are two or more of those places, the principal one; in the case where the foreign corporation has made the registration under the provisions of Article 933, paragraph (1) of the Companies Act or Article 37, paragraph (1) of the Civil Code, its office, place of business, or any other equivalent place thus registered).

２法第四十二条の二第五項に規定する非課税適用申告書（以下この条において「非課税適用申告書」という。）に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(2)The matters specified by Ministry of Finance Order to be stated in the written application for a tax exemption, prescribed in Article 42-2, paragraph (5) of the Act (hereinafter referred to as the "written application for a tax exemption" in this Article), are the following:

３施行令第二十七条の二第九項に規定する財務省令で定める書類は、次の各号に掲げる外国法人の区分に応じ当該各号に定める書類（当該外国法人の名称及び本店又は主たる事務所の所在地又は第一項に規定する場所の記載のあるものに限る。）とする。

(3)The document specified by Ministry of Finance Order, prescribed in Article 27-2, paragraph (9) of the Order for Enforcement, is the document specified in the following items for the categories of foreign corporations listed in the respective items (limited to the document stating the foreign corporation's name and the location of its head office or principal office or the place prescribed in paragraph (1)):

４特定金融機関等は、外国金融機関等から提出された当該特定利子に係る非課税適用申告書又は法第四十二条の二第八項に規定する申告書（以下この項及び次項において「非課税適用申告書等」という。）を受理した場合には、当該非課税適用申告書等の写し（これに準ずるものを含む。次項において同じ。）を作成しなければならない。

(4)Where a specified financial institution, etc. has received a written application for a tax exemption or a written application prescribed in Article 42-2, paragraph (8) of the Act (hereinafter referred to as a "written application for a tax exemption, etc." in this paragraph and the following paragraph) which has been submitted by a foreign financial institution, etc. regarding the specified interest, it must prepare a copy of the written application for a tax exemption (including any object equivalent thereto; the same applies in the following paragraph).

５特定金融機関等は、前項の規定により作成した同項に規定する非課税適用申告書等の写しを、当該非課税適用申告書等の提出をする外国金融機関等の名称ごとに整理し、当該非課税適用申告書等を提出する当該外国金融機関等に対し最後に特定利子の支払をした日の属する事業年度終了の日の翌日から二月を経過した日から五年間保存しなければならない。

(5)A specified financial institution, etc. must compile the copies of written applications for tax exemption, etc. prescribed in the preceding paragraph that it has prepared pursuant to the provisions of the same paragraph, by the name of the foreign financial institution, etc. which submits the written applications for tax exemption, etc., and preserve those copies for five years from the day on which two months have elapsed from the day following the last day of the business year that includes the day on which it paid specified interest last to the foreign financial institution, etc. which submits the written application for a tax exemption, etc.

６法第四十二条の二第八項に規定する申告書に記載すべき財務省令で定める事項は、次に掲げる事項とする。

(6)The matters specified by Ministry of Finance Order which should be stated in a written application, prescribed in Article 42-2, paragraph (8) of the Act, are the following:

７法第四十二条の二第十項に規定する財務省令で定める事項は、次に掲げる事項とする。

(7)The matters specified by Ministry of Finance Order, prescribed in Article 42-2, paragraph (10) of the Act, are the following:

８特定金融機関等は、その作成した施行令第二十七条の二第十二項に規定する帳簿を、その帳簿の閉鎖の日の属する事業年度終了の日の翌日から二月を経過した日から五年間保存しなければならない。

(8)A specified financial institution, etc. must preserve the books prescribed in Article 27-2, paragraph (12) of the Order for Enforcement that it has prepared, for five years from the day on which two months have elapsed from the day following the last day of the business year that includes the date of the closing of the books.

第二十二条の十法第六十六条の四第十五項に規定する財務省令で定める事項は、次に掲げる事項とする。

Article 22-10The matters specified by Ministry of Finance Order, prescribed in Article 66-4, paragraph (15) of the Act, are the following:

第二十二条の十の二施行令第三十九条の十二の二第三項に規定する財務省令で定めるものは、次に掲げる書類とする。

Article 22-10-2The documents specified by Ministry of Finance Order, prescribed in Article 39-12-2, paragraph (3) of the Order for Enforcement, are the following:

第二十二条の十の三施行令第三十九条の十三第十項に規定する財務省令で定める金額は、同項の総負債の額に係る事業年度又は連結事業年度終了の日における貸借対照表に計上されている次に掲げる金額のうちいずれか少ない金額とする。

Article 22-10-3The amount specified by Ministry of Finance Order, prescribed in Article 39-13, paragraph (10) of the Order for Enforcement, is either of the amounts listed in the following as recorded in the balance sheet as of the end of the business year or consolidated business year pertaining to the amount of total liabilities set forth in Article 39-13, paragraph (10) of the Order for Enforcement, whichever is smaller:

第二十二条の十一施行令第三十九条の十六第一項第二号イに規定する税の負担として財務省令で定める基準は、百分の二十五の税率により課されることとした場合の税の負担とする。

Article 22-11(1)The tax-burden base specified by Ministry of Finance Order, prescribed in Article 39-16, paragraph (1), item (ii), (a) of the Order for Enforcement, is a tax burden imposed at the tax rate of 25 percent.

２法第六十六条の六第五項に規定する財務省令で定める書類は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）に係る次の各号に掲げるもの（当該各号に掲げるものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類）とする。

(2)The documents specified by Ministry of Finance Order, prescribed in Article 66-6, paragraph (5) of the Act, are the documents listed in the following items which pertain to the specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (5) of the Act (hereinafter referred to as the "specified foreign subsidiary, etc." in this Article) (in the case where the documents listed in those items are prepared by means of electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers; hereinafter the same applies in this paragraph) or where electronic or magnetic records containing the information to be stated in the documents listed in those items are prepared instead of those documents, the documents stating the content of the information contained in these electronic or magnetic records):

３法第六十六条の八第五項及び第六項に規定する財務省令で定める事項は、次に掲げる事項とする。

(3)The matters specified by Ministry of Finance Order, prescribed in Article 66-8, paragraph (5) and paragraph (6) of the Act, are the following:

４施行令第三十九条の十五第七項の規定により同項に規定する確定申告書に添付する明細書は、法人税法施行規則別表九（四）、別表十一（一）から別表十一（二）まで、別表十二（十一）、別表十二（十二）、別表十三（一）から別表十三（三）まで、別表十三（五）、別表十四（三）及び別表十六（一）から別表十六（五）までに定める書式に準じた書式による明細書とする。

(4)The detailed statements to be attached to a final return form prescribed in Article 39-15, paragraph (7) of the Order for Enforcement pursuant to the provisions of Article 39-15, paragraph (7) of the Order for Enforcement are detailed statements prepared in formats equivalent to the formats specified in Appended Table 9 (4), Appended Tables 11 (1) to 11 (2), Appended Table 12 (11), Appended Table 12 (12), Appended Tables 13 (1) to 13 (3), Appended Table 13 (5), Appended Table 14 (3), and Appended Tables 16 (1) to 16 (5) of the Regulation for Enforcement of the Corporation Tax Act.

第二十二条の十八法第六十七条の十一第一項に規定する財務省令で定めるところにより証明がされた外国法人は、外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき、外国為替令第十一条の二第九項に規定する方法による同項の非居住者であることの確認を受けることにより証明がされた外国法人とする。

Article 22-18A foreign corporation which has been certified pursuant to the provisions of an Ministry of Finance Order, prescribed in Article 67-11, paragraph (1) of the Act, is a foreign corporation which has been certified as falling under the category of nonresident prescribed in Article 21, paragraph (3) of the Foreign Exchange and Foreign Trade Act, by obtaining a confirmation that it falls under the category of nonresident set forth in Article 11-2, paragraph (9) of the Foreign Exchange Order by the method prescribed in Article 11-2, paragraph (9) of the same Order.

２法第六十七条の十四第四項の規定の適用を受けた同条第一項に規定する特定目的会社は、施行令第三十九条の三十二の二第十三項に規定する書類を、法第六十七条の十四第四項の規定により同項に規定する外国法人税の額を控除した日の属する年の翌年から七年間、納税地に保存しなければならない。

(2)A specific purpose company as prescribed in Article 67-14, paragraph (1) of the Act which has been subject to the provisions of paragraph (4) of the same Article must preserve the document prescribed in Article 39-32-2, paragraph (13) of the Order for Enforcement at the place of tax payment for seven years from the year following the year that includes the day on which the amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act was credited pursuant to the provisions of Article 67-14, paragraph (4) of the Act.

３施行令第三十九条の三十二の二第十三項に規定する財務省令で定める書類は、次に掲げる書類とする。

(3)The document specified by Ministry of Finance Order, prescribed in Article 39-32-2, paragraph (13) of the Order for Enforcement, is the following:

４法第六十七条の十五第五項の規定の適用を受けた同条第二項に規定する投資法人は、施行令第三十九条の三十二の三第十三項に規定する書類を、法第六十七条の十五第五項の規定により同項に規定する外国法人税の額を控除した日の属する年の翌年から七年間、納税地に保存しなければならない。

(4)An investment corporation prescribed in Article 67-15, paragraph (2) of the Act which has been subject to the provisions of paragraph (5) of the same Article must preserve the document prescribed in Article 39-32-3, paragraph (13) of the Order for Enforcement at the place of tax payment for seven years from the year following the year that includes the day on which the amount of foreign corporation tax prescribed in Article 67-15, paragraph (5) of the Act was credited pursuant to the provisions of Article 67-15, paragraph (5) of the Act.

５施行令第三十九条の三十二の三第十三項に規定する財務省令で定める書類は、次に掲げる書類とする。

(5)The document specified by Ministry of Finance Order, prescribed in Article 39-32-3, paragraph (13) of the Order for Enforcement, is the following:

第二十二条の十九の二法第六十七条の十七第一項に規定する財務省令で定めるところにより元利分離が行われたものは、分離適格振替国債の指定等に関する省令第二条第一項の分離適格振替国債につき社債、株式等の振替に関する法律第九十三条の規定に従つて同法第九十条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債とする。

Article 22-19-2The coupon-only book-entry government bonds resulting from the separate trading of principal and interest that has been conducted pursuant to the provisions of Ministry of Finance Order, prescribed in Article 67-17, paragraph (1) of the Act, are the coupon-only book-entry government bonds prescribed in Article 90, paragraph (3) of the Act on Book Entry of Corporate Bonds and Shares resulting from the separate trading of principal and interest prescribed in Article 90, paragraph (1) of the same Act that has been conducted for the STRIPS bonds prescribed in Article 2, paragraph (1) of the Ministerial Order on Designation of STRIPS Bonds in accordance with the provisions of Article 93 of the same Act.

５法第六十八条の三の二第四項の規定の適用を受けた同条第一項に規定する特定目的信託に係る法人税法第四条の七に規定する受託法人は、施行令第三十九条の三十五の二第十三項に規定する書類を、法第六十八条の三の二第四項の規定により同項に規定する外国法人税の額を控除した日の属する年の翌年から七年間、納税地に保存しなければならない。

(5)A trust corporation as prescribed in Article 4-7 of the Corporation Tax Act of a special purpose trust prescribed in Article 68-3-2, paragraph (1) of the Act which has been subject to the provisions of Article 68-3-2, paragraph (4) of the Act must preserve the document prescribed in Article 39-35-2, paragraph (13) of the Order for Enforcement at the place of tax payment for seven years from the year following the year that includes the day on which the amount of foreign corporation tax prescribed in Article 68-3-2, paragraph (4) of the Act was credited pursuant to the provisions of Article 68-3-2, paragraph (4) of the Act.

６施行令第三十九条の三十五の二第十三項に規定する財務省令で定める書類は、次に掲げる書類とする。

(6)The document specified by Ministry of Finance Order, prescribed in Article 39-35-2, paragraph (13) of the Order for Enforcement, is the following:

４法第六十八条の三の三第四項の規定の適用を受けた同条第一項に規定する特定投資信託に係る法人税法第四条の七に規定する受託法人は、施行令第三十九条の三十五の三第十二項に規定する書類を、法第六十八条の三の三第四項の規定により同項に規定する外国法人税の額を控除した日の属する年の翌年から七年間、納税地に保存しなければならない。

(4)A trust corporation prescribed in Article 4-7 of the Corporation Tax Act for the special purpose trust prescribed in Article 68-3-3, paragraph (1) of the Act which has been subject to the provisions of Article 68-3-3, paragraph (4) of the Act must preserve the document prescribed in Article 39-35-3, paragraph (12) of the Order for Enforcement at the place of tax payment for seven years from the year following the year that includes the day on which the amount of foreign corporation tax prescribed in Article 68-3-3, paragraph (4) of the Act was credited pursuant to the provisions of Article 68-3-3, paragraph (4) of the Act.

５施行令第三十九条の三十五の三第十二項に規定する財務省令で定める書類は、次に掲げる書類とする。

(5)The document specified by Ministry of Finance Order, prescribed in Article 39-35-3, paragraph (12) of the Order for Enforcement, is the following:

第二十二条の七十四法第六十八条の八十八第十四項に規定する財務省令で定める事項は、次に掲げる事項とする。

Article 22-74(1)The matters specified by Ministry of Finance Order, prescribed in Article 68-88, paragraph (14) of the Act, are the following:

２法第六十八条の八十八第十五項に規定する財務省令で定める事項は、次に掲げる事項とする。

(2)The matters specified by Ministry of Finance Order, prescribed in Article 68-88, paragraph (15) of the Act, are the following:

第二十二条の七十五施行令第三十九条の百十二の二第三項に規定する財務省令で定めるものは、次に掲げる書類とする。

Article 22-75The documents specified by Ministry of Finance Order, prescribed in Article 39-112-2, paragraph (3) of the Order for Enforcement, are the following:

第二十二条の七十五の二施行令第三十九条の百十三第十項に規定する財務省令で定める金額は、同項の総負債の額に係る事業年度又は連結事業年度終了の日における貸借対照表に計上されている次に掲げる金額のうちいずれか少ない金額とする。

Article 22-75-2The amount specified by Ministry of Finance Order, prescribed in Article 39-113, paragraph (10) of the Order for Enforcement, is either of the amounts listed in the following as recorded in the balance sheet as of the end of the business year or the consolidated business year pertaining to the amount of total liabilities set forth in Article 39-113, paragraph (10) of the Order for Enforcement, whichever is smaller:

第二十二条の七十六施行令第三十九条の百十六第一項第二号イに規定する税の負担として財務省令で定める基準は、百分の二十五の税率により課されることとした場合の税の負担とする。

Article 22-76(1)The tax-burden base specified by Ministry of Finance Order, prescribed in Article 39-116, paragraph (1), item (ii), (a) of the Order for Enforcement, is a tax burden imposed at the tax rate of 25 percent.

２法第六十八条の九十第五項に規定する財務省令で定める書類は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）に係る次の各号に掲げるもの（当該各号に掲げるものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類）とする。

(2)The documents specified by Ministry of Finance Order, prescribed in Article 68-90, paragraph (5) of the Act, are the documents listed in the following items which pertain to a specified foreign subsidiary, etc. as prescribed in Article 68-90, paragraph (5) of the Act (hereinafter referred to as the "specified foreign subsidiary, etc." in this Article) (in the case where the documents listed in those items are prepared by means of electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers; hereinafter the same applies in this paragraph) or where electronic or magnetic records containing the information to be stated in the documents listed in those items are prepared instead of preparing those documents, the documents stating the content of the information contained in these electronic or magnetic records):

３法第六十八条の九十二第五項及び第六項に規定する財務省令で定める事項は、次に掲げる事項とする。

(3)The matters specified by Ministry of Finance Order, prescribed in Article 66-92, paragraph (5) and paragraph (6) of the Act, are the following:

４施行令第三十九条の百十五第七項の規定により同項に規定する連結確定申告書に添付する明細書は、法人税法施行規則別表九（四）、別表十一（一）から別表十一（二）まで、別表十二（十一）、別表十二（十二）、別表十三（一）から別表十三（三）まで、別表十三（五）、別表十四（三）及び別表十六（一）から別表十六（五）までに定める書式に準じた書式による明細書とする。

(4)The detailed statements to be attached to a consolidated final return form prescribed in Article 39-115, paragraph (7) of the Order for Enforcement pursuant to the provisions of Article 39-115, paragraph (7) of the Order for Enforcement are detailed statements prepared in formats equivalent to the formats specified in Appended Table 9 (4), Appended Tables 11 (1) to 11 (2), Appended Table 12 (11), Appended Table 12 (12), Appended Tables 13 (1) to 13 (3), Appended Table 13 (5), Appended Table 14 (3), and Appended Tables 16 (1) to 16 (5) of the Regulation for Enforcement of the Corporation Tax Act.

第二十二条の七十六の二法第六十八条の九十三の六第五項に規定する財務省令で定める書類は、次の各号に掲げるもの（当該各号に掲げるものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類）とする。

Article 22-76-2(1)The documents specified by Ministry of Finance Order, prescribed in Article 68-93-6, paragraph (5) of the Act, are the documents listed in the following items (in the case where the documents listed in those items are prepared by means of electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers; hereinafter the same applies in this paragraph) or where electronic or magnetic records containing the information to be stated in the documents listed in those items are prepared instead of those documents, the documents stating the content of the information contained in these electronic or magnetic records):

２前条第三項の規定は、法第六十八条の九十三の八第三項において準用する法第特十八条の九十二第五項及び第六項の規定を適用する場合について準用する。

(2)The provisions of paragraph (3) of the preceding Article apply mutatis mutandis where the provisions of Article 68-92, paragraph (5) and paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 68-93-8, paragraph (3) of the Act are applied.

３前条第四項の規定は、施行令第三十九条の百二十の九第四項において準用する施行令第三十九条の百十五第七項の規定を適用する場合について準用する。

(3)The provisions of paragraph (4) of the preceding Article apply mutatis mutandis where the provisions of Article 39-115, paragraph (7) of the Order for Enforcement as applied mutatis mutandis pursuant to Article 39-120-9, paragraph (4) of the Order for Enforcement apply.