法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(株式等の譲渡の対価の受領者等の告知)
第二百二十四条の三  株式等の譲渡をした者（法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものを除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価の支払を受けるものは、政令で定めるところにより、その支払を受けるべき時までに、その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、財務省令で定める場所とする。以下この項において同じ。）を当該各号に掲げる者（これに準ずる者として政令で定めるものを含む。以下この項において「支払者」という。）に告知しなければならない。この場合において、その支払を受ける者は、政令で定めるところにより、当該支払者にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該支払者は、政令で定めるところにより、当該告知された氏名又は名称及び住所を当該書類により確認しなければならないものとする。

(Notice by Recipients of Consideration for Transferring Shares)
Article 224-3  A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) that transfers a share or similar interest and that is paid, in Japan, a consideration for transferring it by one of the persons set forth in the following items, must notify the person set forth in that item (or the person prescribed by Cabinet Order as being equivalent thereto; hereinafter referred to as the "payer" in this paragraph) of the name and domicile thereof (or of a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this paragraph) by the time the person is paid, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the residence certificate or the certificate of registered information thereof and any other document prescribed by Cabinet Order to the payer, pursuant to Cabinet Order, and the payer must verify the name and domicile of which the payer has been notified against those documents, pursuant to Cabinet Order:一  その株式等の譲渡を受けた法人（次号及び第三号に掲げる者を通じてその譲渡を受けたものを除く。）(i)  the corporation to which the share or similar interest is transferred (other than a corporation to which it is transferred via a person set forth in the following item or item (iii));二  その株式等の譲渡について売委託（次号に規定する株式等の競売についてのものを除く。）を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者又は同条第十一項に規定する登録金融機関(ii)  a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act or a registered financial institution as prescribed in paragraph (11) of that Article which has been asked to make the sale for the transfer of the share or similar interest (other than through an auction of the share or similar interest as prescribed in the following item);三  会社法（平成十七年法律第八十六号）第二百三十四条第一項又は第二百三十五条第一項（一に満たない端数の処理）（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定により一株又は一口に満たない端数に係る株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）をした法人(iii)  a corporation that has sold fractional shares or similar interests by auction pursuant to Article 234, paragraph (1) or Article 235, paragraph (1) (Rounding of Numbers) of the Companies Act (Act No. 86 of 2005) (including as applied mutatis mutandis to other Acts) or any other provisions prescribed by Cabinet Order (including the sale of shares other than by auction pursuant to Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts).一  株式（株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項（定義）に規定する投資主をいう。）となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）(i)  a share (including the right to become a shareholder or an investor (meaning an investor as prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations), the right be allotted shares, and the right to receive share options or be allotted share options);二  特別の法律により設立された法人の出資者の持分、合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分（出資者、社員、組合員又は会員となる権利及び出資の割当てを受ける権利を含むものとし、第四号に掲げるものを除く。）(ii)  an equity interest as a contributor to a corporation incorporated pursuant to a special law; an equity interest as a member of a general partnership company, limited partnership company, or limited liability company; an equity interest as a partner or cooperative member of a cooperative as prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act; or an equity interest as a contributor to another type of corporation (including the right to become a contributor, member, partner, or cooperative member, and the right to be allotted capital contributions, and excluding what is set forth in item (iv));三  新株予約権付社債（資産の流動化に関する法律第百三十一条第一項（転換特定社債の発行）に規定する転換特定社債及び同法第百三十九条第一項（新優先出資引受権付特定社債の発行）に規定する新優先出資引受権付特定社債を含む。）(iii)  a bond with share options (this includes a convertible specified bond as prescribed in Article 131, paragraph (1) (Issuance of Convertible Specified Bonds) of the Act on Securitization of Assets, and includes a specified bond with preferred equity subscription rights as prescribed in Article 139, paragraph (1) (Issuance of Specified Bonds with Preferred Equity Subscription Rights) of that Act);四  協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資（優先出資者（同法第十三条（優先出資者となる時期）の優先出資者をいう。）となる権利及び優先出資の割当てを受ける権利を含む。）及び資産の流動化に関する法律第二条第五項（定義）に規定する優先出資（優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利及び同法第五条第一項第二号ニ（２）（資産流動化計画）に規定する引受権を含む。）(iv)  a preferred equity investment as prescribed in the Act on Preferred Equity Investment by Cooperatively Structured Financial Institutions (Act No. 44 of 1993) (including the right to become a preferred equity investor (meaning a preferred equity investor as referred to in Article 13 (Timing for Becoming a Preferred Equity Investor) of that Act and the right to be allotted a preferred equity investment); a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets (including the right to become a preferred equity investor member (meaning a preferred equity investor member as prescribed in Article 26 (Members) of that Act); and a subscription right as prescribed in Article 5, paragraph (1), item (ii), (d), 2. (Asset Liquidation Plan) of that Act);五  公社債投資信託以外の証券投資信託（第四項において「株式等証券投資信託」という。）の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないもの（同項において「非公社債等投資信託」という。）の受益権(v)  a beneficial interest in a Securities Investment Trust other than a Bond Investment Trust (referred to as a "securities investment trust for shares and similar interests" in paragraph (4)) and a beneficial interest in an Investment Trust that is not a Securities Investment Trust and that does not fall under the category of a Bond-Based Investment Trust (referred to as a "non-bond investment trust" in that paragraph);六  特定受益証券発行信託の受益権(vi)  a beneficial interest in a Specified Trust That Issues Beneficiary Certificates.

前項に規定する株式等とは、次に掲げるもの（外国法人に係るものを含む。）をいう。

A share or similar interest as prescribed in the preceding paragraph means the following (and includes those in Foreign Corporations):一  その株式等の譲渡を受けた法人（次号及び第三号に掲げる者を通じてその譲渡を受けたものを除く。）(i)  the corporation to which the share or similar interest is transferred (other than a corporation to which it is transferred via a person set forth in the following item or item (iii));二  その株式等の譲渡について売委託（次号に規定する株式等の競売についてのものを除く。）を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者又は同条第十一項に規定する登録金融機関(ii)  a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act or a registered financial institution as prescribed in paragraph (11) of that Article which has been asked to make the sale for the transfer of the share or similar interest (other than through an auction of the share or similar interest as prescribed in the following item);三  会社法（平成十七年法律第八十六号）第二百三十四条第一項又は第二百三十五条第一項（一に満たない端数の処理）（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定により一株又は一口に満たない端数に係る株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）をした法人(iii)  a corporation that has sold fractional shares or similar interests by auction pursuant to Article 234, paragraph (1) or Article 235, paragraph (1) (Rounding of Numbers) of the Companies Act (Act No. 86 of 2005) (including as applied mutatis mutandis to other Acts) or any other provisions prescribed by Cabinet Order (including the sale of shares other than by auction pursuant to Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts).一  株式（株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項（定義）に規定する投資主をいう。）となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）(i)  a share (including the right to become a shareholder or an investor (meaning an investor as prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations), the right be allotted shares, and the right to receive share options or be allotted share options);二  特別の法律により設立された法人の出資者の持分、合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分（出資者、社員、組合員又は会員となる権利及び出資の割当てを受ける権利を含むものとし、第四号に掲げるものを除く。）(ii)  an equity interest as a contributor to a corporation incorporated pursuant to a special law; an equity interest as a member of a general partnership company, limited partnership company, or limited liability company; an equity interest as a partner or cooperative member of a cooperative as prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act; or an equity interest as a contributor to another type of corporation (including the right to become a contributor, member, partner, or cooperative member, and the right to be allotted capital contributions, and excluding what is set forth in item (iv));三  新株予約権付社債（資産の流動化に関する法律第百三十一条第一項（転換特定社債の発行）に規定する転換特定社債及び同法第百三十九条第一項（新優先出資引受権付特定社債の発行）に規定する新優先出資引受権付特定社債を含む。）(iii)  a bond with share options (this includes a convertible specified bond as prescribed in Article 131, paragraph (1) (Issuance of Convertible Specified Bonds) of the Act on Securitization of Assets, and includes a specified bond with preferred equity subscription rights as prescribed in Article 139, paragraph (1) (Issuance of Specified Bonds with Preferred Equity Subscription Rights) of that Act);四  協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資（優先出資者（同法第十三条（優先出資者となる時期）の優先出資者をいう。）となる権利及び優先出資の割当てを受ける権利を含む。）及び資産の流動化に関する法律第二条第五項（定義）に規定する優先出資（優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利及び同法第五条第一項第二号ニ（２）（資産流動化計画）に規定する引受権を含む。）(iv)  a preferred equity investment as prescribed in the Act on Preferred Equity Investment by Cooperatively Structured Financial Institutions (Act No. 44 of 1993) (including the right to become a preferred equity investor (meaning a preferred equity investor as referred to in Article 13 (Timing for Becoming a Preferred Equity Investor) of that Act and the right to be allotted a preferred equity investment); a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets (including the right to become a preferred equity investor member (meaning a preferred equity investor member as prescribed in Article 26 (Members) of that Act); and a subscription right as prescribed in Article 5, paragraph (1), item (ii), (d), 2. (Asset Liquidation Plan) of that Act);五  公社債投資信託以外の証券投資信託（第四項において「株式等証券投資信託」という。）の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないもの（同項において「非公社債等投資信託」という。）の受益権(v)  a beneficial interest in a Securities Investment Trust other than a Bond Investment Trust (referred to as a "securities investment trust for shares and similar interests" in paragraph (4)) and a beneficial interest in an Investment Trust that is not a Securities Investment Trust and that does not fall under the category of a Bond-Based Investment Trust (referred to as a "non-bond investment trust" in that paragraph);六  特定受益証券発行信託の受益権(vi)  a beneficial interest in a Specified Trust That Issues Beneficiary Certificates.

第一項の規定は、国内において第二十五条第一項（配当等とみなす金額）の金銭その他の資産のうち政令で定めるもの（同項の規定により剰余金の配当、利益の配当又は剰余金の分配とみなされる部分を除く。）及び政令で定める金銭（以下この項において「金銭等」という。）の交付を受ける者並びに当該金銭等の交付をする者について準用する。この場合において、第一項中「株式等の譲渡をした者」とあるのは「国内において第三項に規定する金銭等の交付を受ける者」と、「を除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価の支払を受けるもの」とあるのは「を除く。）」と、「その支払」とあるのは「その交付」と、「当該各号に掲げる者」とあるのは「当該金銭等の交付をする者」と、「支払者」とあるのは「交付者」と読み替えるものとする。

Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the money or other assets referred to in Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) which are prescribed by Cabinet Order (other than any part thereof that is deemed to be a dividend of surplus, dividend of profits, or distribution of surplus pursuant to the provisions of that paragraph) or the money prescribed by Cabinet Order (hereinafter referred to as "the money or other asset" in this paragraph) and to the person delivering the money or other asset. In such a case, in paragraph (1), the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, money or other assets as prescribed in paragraph (3)"; the phrase "and that is paid, in Japan, a consideration for transferring it by one of the persons set forth in the following items, must notify" is deemed to be replace with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the money or other asset"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the money or other asset"; and the term "payer" is deemed to be replaced with "deliverer".一  その株式等の譲渡を受けた法人（次号及び第三号に掲げる者を通じてその譲渡を受けたものを除く。）(i)  the corporation to which the share or similar interest is transferred (other than a corporation to which it is transferred via a person set forth in the following item or item (iii));二  その株式等の譲渡について売委託（次号に規定する株式等の競売についてのものを除く。）を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者又は同条第十一項に規定する登録金融機関(ii)  a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act or a registered financial institution as prescribed in paragraph (11) of that Article which has been asked to make the sale for the transfer of the share or similar interest (other than through an auction of the share or similar interest as prescribed in the following item);三  会社法（平成十七年法律第八十六号）第二百三十四条第一項又は第二百三十五条第一項（一に満たない端数の処理）（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定により一株又は一口に満たない端数に係る株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）をした法人(iii)  a corporation that has sold fractional shares or similar interests by auction pursuant to Article 234, paragraph (1) or Article 235, paragraph (1) (Rounding of Numbers) of the Companies Act (Act No. 86 of 2005) (including as applied mutatis mutandis to other Acts) or any other provisions prescribed by Cabinet Order (including the sale of shares other than by auction pursuant to Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts).一  株式（株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項（定義）に規定する投資主をいう。）となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）(i)  a share (including the right to become a shareholder or an investor (meaning an investor as prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations), the right be allotted shares, and the right to receive share options or be allotted share options);二  特別の法律により設立された法人の出資者の持分、合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分（出資者、社員、組合員又は会員となる権利及び出資の割当てを受ける権利を含むものとし、第四号に掲げるものを除く。）(ii)  an equity interest as a contributor to a corporation incorporated pursuant to a special law; an equity interest as a member of a general partnership company, limited partnership company, or limited liability company; an equity interest as a partner or cooperative member of a cooperative as prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act; or an equity interest as a contributor to another type of corporation (including the right to become a contributor, member, partner, or cooperative member, and the right to be allotted capital contributions, and excluding what is set forth in item (iv));三  新株予約権付社債（資産の流動化に関する法律第百三十一条第一項（転換特定社債の発行）に規定する転換特定社債及び同法第百三十九条第一項（新優先出資引受権付特定社債の発行）に規定する新優先出資引受権付特定社債を含む。）(iii)  a bond with share options (this includes a convertible specified bond as prescribed in Article 131, paragraph (1) (Issuance of Convertible Specified Bonds) of the Act on Securitization of Assets, and includes a specified bond with preferred equity subscription rights as prescribed in Article 139, paragraph (1) (Issuance of Specified Bonds with Preferred Equity Subscription Rights) of that Act);四  協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資（優先出資者（同法第十三条（優先出資者となる時期）の優先出資者をいう。）となる権利及び優先出資の割当てを受ける権利を含む。）及び資産の流動化に関する法律第二条第五項（定義）に規定する優先出資（優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利及び同法第五条第一項第二号ニ（２）（資産流動化計画）に規定する引受権を含む。）(iv)  a preferred equity investment as prescribed in the Act on Preferred Equity Investment by Cooperatively Structured Financial Institutions (Act No. 44 of 1993) (including the right to become a preferred equity investor (meaning a preferred equity investor as referred to in Article 13 (Timing for Becoming a Preferred Equity Investor) of that Act and the right to be allotted a preferred equity investment); a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets (including the right to become a preferred equity investor member (meaning a preferred equity investor member as prescribed in Article 26 (Members) of that Act); and a subscription right as prescribed in Article 5, paragraph (1), item (ii), (d), 2. (Asset Liquidation Plan) of that Act);五  公社債投資信託以外の証券投資信託（第四項において「株式等証券投資信託」という。）の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないもの（同項において「非公社債等投資信託」という。）の受益権(v)  a beneficial interest in a Securities Investment Trust other than a Bond Investment Trust (referred to as a "securities investment trust for shares and similar interests" in paragraph (4)) and a beneficial interest in an Investment Trust that is not a Securities Investment Trust and that does not fall under the category of a Bond-Based Investment Trust (referred to as a "non-bond investment trust" in that paragraph);六  特定受益証券発行信託の受益権(vi)  a beneficial interest in a Specified Trust That Issues Beneficiary Certificates.

第一項の規定は、国内において株式等証券投資信託、非公社債等投資信託若しくは特定受益証券発行信託の終了若しくは一部の解約又は特定受益証券発行信託に係る信託の分割により交付を受ける金銭その他の資産のうち政令で定めるもの（収益の分配に係る収入金額とされる部分として政令で定める金額に係る部分を除く。以下この条において「償還金等」という。）の交付を受ける者及び当該償還金等の交付をする者について準用する。この場合において、同項中「株式等の譲渡をした者」とあるのは「国内において第四項に規定する償還金等の交付を受ける者」と、「を除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価の支払を受けるもの」とあるのは「を除く。）」と、「その支払」とあるのは「その交付」と、「当該各号に掲げる者」とあるのは「当該償還金等の交付をする者」と、「支払者」とあるのは「交付者」と読み替えるものとする。

Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the money or other assets prescribed by Cabinet Order which are delivered due to the termination or partial cancellation of a securities investment trust for shares and similar interests, a non-bond investment trust, or a Specified Trust That Issues Beneficiary Certificates; or due to the splitting of a Specified Trust That Issues Beneficiary Certificates (other than any part of such money or other asset that Cabinet Order prescribes as being treated as revenue arising from a distribution of proceeds; hereinafter referred to as "redemption money or a similar asset" in this Article) and to the person delivering the redemption money or similar asset. In such a case, in paragraph (1), the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, redemption money or a similar asset as prescribed in paragraph (4)"; the phrase "and that is paid, in Japan, a consideration for transferring it by one of the persons set forth in the following items, must notify" is deemed to be replace with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the redemption money or similar asset"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the redemption money or similar asset"; and the term "payer" is deemed to be replaced with "deliverer".一  その株式等の譲渡を受けた法人（次号及び第三号に掲げる者を通じてその譲渡を受けたものを除く。）(i)  the corporation to which the share or similar interest is transferred (other than a corporation to which it is transferred via a person set forth in the following item or item (iii));二  その株式等の譲渡について売委託（次号に規定する株式等の競売についてのものを除く。）を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者又は同条第十一項に規定する登録金融機関(ii)  a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act or a registered financial institution as prescribed in paragraph (11) of that Article which has been asked to make the sale for the transfer of the share or similar interest (other than through an auction of the share or similar interest as prescribed in the following item);三  会社法（平成十七年法律第八十六号）第二百三十四条第一項又は第二百三十五条第一項（一に満たない端数の処理）（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定により一株又は一口に満たない端数に係る株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）をした法人(iii)  a corporation that has sold fractional shares or similar interests by auction pursuant to Article 234, paragraph (1) or Article 235, paragraph (1) (Rounding of Numbers) of the Companies Act (Act No. 86 of 2005) (including as applied mutatis mutandis to other Acts) or any other provisions prescribed by Cabinet Order (including the sale of shares other than by auction pursuant to Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts).一  株式（株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項（定義）に規定する投資主をいう。）となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）(i)  a share (including the right to become a shareholder or an investor (meaning an investor as prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations), the right be allotted shares, and the right to receive share options or be allotted share options);二  特別の法律により設立された法人の出資者の持分、合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分（出資者、社員、組合員又は会員となる権利及び出資の割当てを受ける権利を含むものとし、第四号に掲げるものを除く。）(ii)  an equity interest as a contributor to a corporation incorporated pursuant to a special law; an equity interest as a member of a general partnership company, limited partnership company, or limited liability company; an equity interest as a partner or cooperative member of a cooperative as prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act; or an equity interest as a contributor to another type of corporation (including the right to become a contributor, member, partner, or cooperative member, and the right to be allotted capital contributions, and excluding what is set forth in item (iv));三  新株予約権付社債（資産の流動化に関する法律第百三十一条第一項（転換特定社債の発行）に規定する転換特定社債及び同法第百三十九条第一項（新優先出資引受権付特定社債の発行）に規定する新優先出資引受権付特定社債を含む。）(iii)  a bond with share options (this includes a convertible specified bond as prescribed in Article 131, paragraph (1) (Issuance of Convertible Specified Bonds) of the Act on Securitization of Assets, and includes a specified bond with preferred equity subscription rights as prescribed in Article 139, paragraph (1) (Issuance of Specified Bonds with Preferred Equity Subscription Rights) of that Act);四  協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資（優先出資者（同法第十三条（優先出資者となる時期）の優先出資者をいう。）となる権利及び優先出資の割当てを受ける権利を含む。）及び資産の流動化に関する法律第二条第五項（定義）に規定する優先出資（優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利及び同法第五条第一項第二号ニ（２）（資産流動化計画）に規定する引受権を含む。）(iv)  a preferred equity investment as prescribed in the Act on Preferred Equity Investment by Cooperatively Structured Financial Institutions (Act No. 44 of 1993) (including the right to become a preferred equity investor (meaning a preferred equity investor as referred to in Article 13 (Timing for Becoming a Preferred Equity Investor) of that Act and the right to be allotted a preferred equity investment); a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets (including the right to become a preferred equity investor member (meaning a preferred equity investor member as prescribed in Article 26 (Members) of that Act); and a subscription right as prescribed in Article 5, paragraph (1), item (ii), (d), 2. (Asset Liquidation Plan) of that Act);五  公社債投資信託以外の証券投資信託（第四項において「株式等証券投資信託」という。）の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないもの（同項において「非公社債等投資信託」という。）の受益権(v)  a beneficial interest in a Securities Investment Trust other than a Bond Investment Trust (referred to as a "securities investment trust for shares and similar interests" in paragraph (4)) and a beneficial interest in an Investment Trust that is not a Securities Investment Trust and that does not fall under the category of a Bond-Based Investment Trust (referred to as a "non-bond investment trust" in that paragraph);六  特定受益証券発行信託の受益権(vi)  a beneficial interest in a Specified Trust That Issues Beneficiary Certificates.