by Ministry of Finance Order or Order of the Ministry of Economy, Trade and Industry within a period specified by Ministry of Finance Order or Order of the Ministry of Economy, Trade and Industry. 

(3) The matters specified by Cabinet Order as prescribed in Article 55, paragraph 

(1) of the Act are the following matters: 

(i) name and domicile or residence of a reporter (for a corporation, its name, location of its principal office and name of its representative); 

(ii) distinction between payment and receipt of payment, and the amount thereof; 

(iii) date of making payment, etc.; 

(iv) other matters specified by Ministry of Finance Order or Order of the Ministry of Economy, Trade and Industry. 

(Report of Capital Transactions) 

Article 18-5 (1) The cases specified by Cabinet Order as prescribed in Article 55- 3, paragraph (1) of the Act are cases where capital transactions to which a resident or a non-resident is a party fall under any of the following capital transactions: 

(i) among capital transactions listed in Article 55-3, paragraph (1), items (i) through (ix) of the Act, those on a small scale that are specified by Ministry of Finance Order according to the classifications of capital transactions specified by Ministry of Finance Order; 

(ii) among capital transactions listed in Article 55-3, paragraph (1), item (iv) of the Act, those other than the transactions pertaining to the occurrence, etc. of claims based on a sales contract for foreign means of payment or claims between a resident and another resident; 

(iii) capital transactions specified by Ministry of Finance Order as causing no particular obstruction to achieving the purpose of the Act even without a report pursuant to Article 55-3, paragraph (1) of the Act. 

(2) Reports pursuant to the provisions of Article 55-3, paragraph (1) must be made through procedures specified by Ministry of Finance Order within a period specified by Ministry of Finance Order. 

(3) The matters specified by Cabinet Order as prescribed in Article 55-3, paragraph (1) of the Act are the following matters: 

(i) name and domicile or residence of a reporter (for a corporation, its name, location of its principal office and name of its representative); 

(ii) content of capital transactions; 

(iii) date of conducting capital transactions; 

(iv) other matters specified by Ministry of Finance Order. 

(4) Reports pursuant to the provisions of Article 55-3, paragraph (2) of the Act must be made through procedures specified by Ministry of Finance Order 

