3. Roles of specified financial institutions, etc.
| Specified financial institutions, etc. are required to fulfill the following tax-related procedural roles regarding Bond Gensaki Transactions. |
| ○ Checking Application Form for Withholding Tax Exemption or Application Form for Changes |
| The names and locations of foreign financial institutions, etc. or specified foreign corporations written on their Application Form for Withholding Tax Exemption or Application Form for Changes submitted by them shall be checked against their identification documents. (If the applicant is a trustee of a Qualified Foreign Securities Investment Trust, then the name and address of the specified foreign corporation as trustee, the respective namaes of the Qualified Foreign Securities Investment Trusts, and the tax exemption requirements shall be checked.)
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| ○ Submission of Application Form for Withholding Tax Exemption or Application Form for Changes to the District Director of a competent tax office |
| If specified financial institutions, etc. receive Application Form for Withholding Tax Exemption or Application Form of Changes from foreign financial institutions or specified foreign corporations, they shall present these application forms to tha District Director of a competent tax office for places for tax payment on specified interest paid by specified financial institutions, etc. by the end of the the month after the month of their reception and keep these applications' copies for 5 years after 2 months pass from the day after the end of the business year including the day for their last specified interest payment to foreign financial institutions, etc. or specified foreign corporations.
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| ○ Preparation of the book for each investor |
| Every time specified financial institutions, etc. sign Bond Gensaki or Lending Transaction contracts with foreign financial institutions, etc. that have submitted Application Form for Withholding Tax Exemption or Bond Gensaki Transaction contracts with specified foreign corporations or receive Application Form for Changes from these foreign parties, they shall record contract signing dates and other points on the books for each investor (or the trustee and the Qualified Foreign Securities Investment Trust, if the investor is the trustee of the Qualified Foreign Securities Investment Trust) and keep these books for 5 years from the day when 2 months pass from the day after the end of the business year including the day for closing each book. |