実質的支配者リスト制度の創設（令和４年１月３１日運用開始）

The establishment of the substantial ruler list system (started operation on January 31, 2022).

https://www.moj.go.jp/MINJI/minji06_00116.html

制度の概要

　本制度は，株式会社（特例有限会社を含む。）からの申出により，商業登記所の登記官が，当該株式会社が作成した実質的支配者リスト（※）について，所定の添付書面により内容を確認し，その保管及び登記官の認証文付きの写しの交付を行うものです。

　なお，本制度は無料で御利用いただけます。

　また，郵送による申出も可能です。

（※）　実質的支配者リスト（実質的支配者情報一覧）とは，実質的支配者について，その要件である議決権の保有に関する情報を記載した書面をいいます。

Outline of the System

　This system allows the registrar of the commercial registry to confirm the contents of a list of beneficial owners (*) prepared by a stock company (including special limited companies) upon request from the stock company. Upon request from a stock company (including a specially limited liability company), the registrar of the Commercial Registration Office will confirm the contents of the list of beneficial owners* prepared by the stock company by using the prescribed attached document, keep the list, and issue a copy with the registrar’s certification.

　This system can be used free of charge.

　The system is free of charge and can also be requested by mail.

(*) A list of substantial controlling persons (list of information on substantial controlling persons) is a document that contains information on the holding of voting rights, which is a requirement for substantial controlling persons.

利用することができる法人

　本制度を利用することができる法人は，資本多数決法人である株式会社（特例有限会社を含む。）です。

Corporations eligible to use the system

　This system can be used by a corporation (including a specially limited liability company) that is a majority capital corporation. (including special limited companies).

対象となる実質的支配者

The target substantial controlling party.

　本制度の対象となる実質的支配者とは，犯収法施行規則第１１条第２項第１号の自然人（同条第４項の規定により自然人とみなされるものを含む。）に該当する者をいいます。

　次の（１）又は（２）のいずれかに該当する者です。

　（１）　会社の議決権の総数の５０％を超える議決権を直接又は間接に有する自然人（この者が当該会社の事業経営を実質的に支配する意思又は能力がないことが明らかな場合を除く。）

　（２）　（１）に該当する者がいない場合は，会社の議決権の総数の２５％を超える議決権を直接又は間接に有する自然人（この者が当該会社の事業経営を実質的に支配する意思又は能力がないことが明らかな場合を除く。）

Substantial Ruler Subject to the System

　A person who falls under the category of a natural person outlined in Article 11, Paragraph 2, Item 1 of the Enforcement Regulations of the Criminal Revenue Law (including those deemed to be natural persons under Paragraph 4 of the same Article). A person who falls under the category of a natural person (including a natural person deemed to be a natural person under the provisions of paragraph 4 of the same article) as outlined in Article 11, paragraph 2, item 1 of the Enforcement Rules of the Criminal Revenue Law.

　A person who falls under either of the following (1) or (2).

　(1) A natural person who directly or indirectly holds voting rights that exceed 50% of the total number of voting rights of the company (except where it is clear that the person does not have the intention or ability to substantially control the business management of the company).

　(2) If no person is falling under (1) above, a natural person who directly or indirectly holds voting rights that exceed 25% of the total number of voting rights of the company (unless it is clear that this person does not have the intention or ability to substantially control the business management of the company). If no person falls under (1) above, a natural person who directly or indirectly holds more than 25% of the total number of voting rights of the company (unless it is clear that this person has no intention or ability to effectively control the business management of the company).

手続の流れ

　実質的支配者リストの保管及び写しの交付の流れは，次のとおりです。

１　申出（会社の代表者又は代理人）

（１） 実質的支配者リストの作成

　　　実質的支配者リストを作成する。

Flow of Procedures

　The flow of procedures for keeping and delivering a copy of the list of substantial persons in control is as follows.

1. Application (representative or agent of the company)

(1) Preparation of the list of substantial persons in control.

（２） 申出書の作成

(2) Preparing a written request.

実質的支配者情報一覧の保管及び写し交付申出書

The application for Keeping and Delivering a Copy of the List of Information on Substantial Persons.

申出年月日

The date of submission.

会社法人等番号

The company number.

商号

The company name.

本店

The head office.

申出人の表示

The Indication of the claimant.

住所

資格

氏名

連絡先

The address.

The qualification.

The full name.

The contact information.

代理人の表示

If the application is made by a proxy, indicate the proxy.

必要な写しの通数・交付方法

The number and method of delivery of copies of the list of the necessary information on the substantial shareholder.

利用目的

The purpose of use of a retained list of information on substantial persons in control.

（３） 添付書面を用意

(3) prepare the attached document.

申出会社の申出日における株主名簿の写し

A copy of the shareholders’ register of the company requesting as of the requested date.

株主名簿の写しに代えて，申告受理及び認証証明書（公証人発行，設立後最初の事業年度を経過していない場合に限る。）又は法人税確定申告書別表二の明細書の写し（申出日の属する事業年度の直前事業年度に係るもの）を添付することも認められる。

Instead of a copy of the list of shareholders, a copy of the certificate of acceptance and certification of filing (issued by a notary public, limited to cases where the first business year after incorporation has not yet passed) or a copy of the statement of Schedule 2 of the corporation tax return (for the business year immediately preceding the business year that includes the date of filing) may be attached.

Instead of a copy of the list of shareholders, a copy of the detailed statement in Appendix 2 of the corporation tax return form (for the business year immediately preceding the business year that includes the date of filing) may be attached.

合致していない理由を明らかにする書面※実質的支配者リストの記載と株主名簿などの書面の記載とで内容が合致しない場合には，その理由を記載した代表者作成に係る書面等の添付を要する。

A document that clarifies the reason why the description in the list of substantial shareholders does not match the description in the list of shareholders or other documents* If the description in the list of substantial shareholders does not match the description in the list of shareholders or other documents, a document prepared by the representative stating the reason must be attached.

確認資料

Confirmation data.

（３）支配法人の申出日における株主名簿の写し（（4）に該当する場合は（４）の書面とセットで添付）※支配法人とは，実質的支配者が議決権の総数の５０％超の議決権を有する法人をいう（犯収法施行規則第１１条第３項第２号参照）。

※支配法人の株主名簿の写しに代えて，申告受理及び認証証明書（公証人発行，設立後最初の事業年度を経過していない場合に限る。）又は法人税確定申告書別表二の明細書の写し（申出日の属する事業年度の直前事業年度に係るもの）を添付することも認められる。

(3) A copy of the list of shareholders of the controlling corporation as of the date of the request (if (4) applies, attach the copy with the document in (4)). A controlling corporation is a corporation in which the beneficial owner has more than 50% of the total voting rights (see Article 11, Paragraph 3, Item 2 of the Enforcement Regulations of the Criminal Proceeds Law).

Instead of a copy of the list of shareholders of the controlling corporation, a certificate of acceptance of tax return and certification (issued by a notary public, limited to cases where the first fiscal year after incorporation has not yet passed) or a copy of Schedule II of the corporation tax final return shall be submitted. A copy of a certificate of acceptance of tax return and certification (issued by a notary public, limited to cases where the first fiscal year after incorporation has not yet passed) or a copy of the statement in Appendix 2 of the corporation tax return (for the fiscal year immediately preceding the fiscal year that includes the date of filing) may be attached instead of a copy of the list of shareholders of the controlling corporation.

（4）合致していない理由を明らかにする書面

※実質的支配者リストの記載と（3）の書面の記載とで内容が合致しない場合には，その理由を記載した代表者作成に係る書面等の添付を要する。

(4) The document clarifies the reason for the discrepancy.

If the description in the list of substantial controlling persons does not match the description in the document in (3), a document prepared by the representative stating the reason for the discrepancy must be attached.

（5）実質的支配者の本人確認の書面※実質的支配者の氏名及び住居と同一の氏名及び住居が記載されている市町村長その他の公務員が職務上作成した証明書（当該実質的支配者が原本と相違ない旨を記載した謄本を含む。）

【具体例】運転免許証の表裏両面のコピー，住民票の写し等

（5）The certificate prepared by the mayor of the city, town or village or another public official in the course of his or her duties that contains the same name and residence as that of the substantial person in control (including a certified copy in which the substantial person in control states that the original is correct).

A copy of both the front and back sides of a driver’s license, a copy of a certificate of residence, etc.

（1），（3）及び（5）を添付する場合は，実質的支配者リストの添付書面欄（「実質的支配者該当性の添付書面」又は「実質的支配者の本人確認の書面」欄）に記載する。１実質的支配者リストの内容を証する書面

※（2）及び（4）は，添付しても実質的支配者リストの添付書面欄には記載しない。

（In the case of attaching (1), (3), and (5), they should be indicated in the “Attachments” column of the list of substantial controlling persons (the “Attachment for the Applicability of the Substantial Controlling Person” or the “Document for the Identification of the Substantial Controlling Person” column).

The document certifying the contents of the list of substantial controlling persons (2) and (4) shall not be entered in the “Attachment” column of the list of substantial controlling persons even if they are attached.

代理権限を証する書面

Certificate of Appointment.

代理人によって申出をする場合に添付を要する。

Necessary when the request is made by a proxy.

申出会社の代表者の本人確認書面

The document verifies the identity of the representative of the applicant company.

【保管及び写しの交付の場合】申出書又は委任状に代表者印が押印されている場合を除き，申出書に記載した申出会社の代表者の氏名・住所を確認することができる本人確認書面の添付を要する。

【再交付の場合】次の①②の場合を除き，申出書に記載した申出会社の代表者の氏名・住所を確認することができる本人確認書面の添付を要する。①申出書又は委任状に代表者印が押印されている場合②申出会社の本店の所在場所に宛てて送付する方法により写しの交付を求める場合代理人によって申出をする場合に添付を要する。

～本人確認書面の具体例～運転免許証の表裏両面コピー（※）マイナンバーカードの表面のコピー

（※）住民票記載事項証明書（住民票の写し）など

※原本と相違ない旨を記載し，申出会社の代表者が記名したもの

In the case of storage and delivery of a copy

In the case of custody and delivery of a copy] Except in cases where the representative’s seal is affixed to the application form or the letter of attorney, a document of identification that can confirm the name and address of the representative of the applicant company stated in the application form must be attached.

In the case of reissuance

Except in the following cases (1) and (2), a document of identification that can confirm the name and address of the representative of the requesting company as stated in the request form must be attached.

(1) When the representative’s seal is affixed to the application form or the letter of attorney

(2) When requesting the delivery of a copy send it to the location of the head office of the requesting company.

～Examples of identification documents

A copy of both the front and back of the driver’s license.

A copy of the front side of your number card.

A certificate of registered matters (copy of the certificate of residence), etc.

(A document stating that it is the same as the original and signed by the representative of the requesting company)

※送付の方法により写しの交付を求める場合には，送付先を記載した返信用封筒と切手の同封を要する。

When requesting a copy of the document by mail, a self-addressed envelope with a return address and stamps must be enclosed.

（４） 申出書・実質的支配者リスト・添付書面の提出

　　　申出する会社の本店所在地を管轄する法務局に提出する。

　　　※　手数料無料，郵送による申出も可能

　　　※　委任による申出も可能（委任状（記載例））

　　　※　管轄法務局はこちらから御確認いただけます。

(4) Submission of declaration, list of beneficial owners, and attached documents

Submit to the Legal Affairs Bureau with jurisdiction over the location of the head office of the company making the request.

There is no charge for this service, and it is possible to file by mail.

Requests by the delegation are also possible.

Click on the link for the Legal Affairs Bureau with jurisdiction.