# Ordinance for Enforcement of the Act on Prevention of Transfer of Criminal Proceeds

(Ordinance for Enforcement No. 1 1 February, 2008)

Article 1 (Matters Specified by a Cabinet Order as Prescribed in Article 3, item (i) of the Order)

(1) Matters specified by a Cabinet Order for Enforcement of the Act on Prevention of Transfer of Criminal Proceeds (hereinafter referred to as the "Order") as prescribed in Article 3, item (i) is a leasing contract in which there is no clause stating that the contract cannot be cancelled, and in which a lessee is to pay almost all of the payment for the unpaid leasing term in case of breach or cancellation of the contract.

(2) The leasing of machinery and any other articles where the total of the expenses paid by a person who receives the leasing service during the leasing term (limited to the term during which the contract pertaining to the leasing of the said machinery and articles may not be cancelled) exceeds the amount almost equivalent to 90% of the value usually needed for obtaining such machinery or- article shall fall under the scope of the leasing contract in which the person is expected to bear substantial expenses resulting from the use of the articles set forth in Article 3, item (ii) of the Order.

Article 2 (Contracts pertaining to Persons Excluded from the Scope of Beneficiaries of Trust)

The contracts specified by an ordinance of the competent ministries as prescribed in Article 5 of the Order shall be the following:

(i) Qualified retirement pension contract prescribed in Article 20, paragraph 3 of the Supplementary Provisions of the Corporation Tax Act (Act No. 34 of 1965) (hereinafter referred to as a "qualified retirement pension contract")

(ii) Trust contract implemented as a measure prescribed in Article 3 or Article 5 of the Act on Securing of Payment of Salaries, etc. (Act No. 34 of 1976)

(iii) Trust contract for the management and disposal of securities and money to appropriate them for the payment of a retirement allowance, etc. prescribed in Article 30, paragraph 1 of the Income Tax Act (Act No. 33 of 1965)

(iv) Trust contract in which money deducted from salaries, etc. (which means salaries, etc. prescribed in Article 28, paragraph 1 of the Income Tax Act) of an employee (including an officer of a legal person; the same shall apply hereinafter) is treated as trust money

(v) Trust contract pertaining to a public trust prescribed in Article 1 of the Act on Public Trust (Act No. 62 of 1922)

(vi) Contract for a trust prescribed in Article 130-2, paragraph 1 and paragraph 2 of the Welfare Pension Insurance Act (Act No. 115 of 1954) (including the cases where it is applied mutatis mutandis pursuant to Article 136-3, paragraph 2 of the same Act) as well as in Article 136-3, paragraph 1, item (i) and item (v), (f) of the same Act, which is concluded by a welfare pension fund, contract for a trust prescribed in Article 159-2, paragraph 1 and paragraph 2 of the same Act, in Article 136-3, paragraph 1, item (i) and item (v), (f) of the same Act as applied mutatis mutandis pursuant to Article 164, paragraph 3 of the same Act, in Article 130-2, paragraph 2 of the same Act as applied mutatis mutandis pursuant to Article 136-3, paragraph 2 of the same Act as applied mutatis mutandis pursuant to Article 164, paragraph 3 of the same Act, as well as in Article 65, paragraph 1, item (i) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001) under Article 66, paragraph 1 of the same Act as applied mutatis mutandis pursuant to Article 91-7 of the same Act, and in Article 66, paragraph 2 of the same Act as applied mutatis mutandis pursuant to Article 91-7 of the same Act, which is concluded by the Pension Fund Association, contract for a trust prescribed in Article 128, paragraph 3 of the National Pension Act (Act No. 141 of 1959) and in Article 30, paragraph 1, item (i) and item (v), (f) and paragraph 2 of the National Pension Fund Order (Cabinet Order No. 304 of 1990), which is concluded by a national pension fund, contract for a trust prescribed in Article 317-15, paragraph 4 of the National Pension Act and in Article 30, paragraph 1, item (i) and item (v), (f) and paragraph 2 of the National Pension Fund Order as applied mutatis mutandis pursuant to Article 51, paragraph 1 of the same Order, which is concluded by the National Pension Fund Association, and contract for a trust prescribed in Article 21, paragraph 1, item (iii) of the Government Pension Investment Fund Act (Act No. 105 of 2004), which is concluded by the Government Pension Investment Fund

## Article 3 (Identification Methods)

(1) The methods specified by an ordinance of the competent ministries as prescribed in Article 4, paragraph 1 of the Act on Prevention of Transfer of Criminal Proceeds (hereinafter referred to as "the Act") shall, according to the categories of customers, etc. listed in the following items (which means customers, etc. prescribed in the same paragraph, including natural persons who shall be deemed to be a customer, etc. pursuant to paragraph 3 of the same Article (hereinafter referred to as "deemed-customer(s), etc."); the same shall apply hereinafter) or representative persons, etc. (which means representative persons, etc. pre-