Order for Enforcement of the Income Tax Act

The individuals specified by Cabinet Order prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are the following persons:

a person receiving a basic disability pension listed in Article 15, item (ii) (Types of Benefits) of the National Pension Act (Act No. 141 of 1959);

a person receiving a disability employees' pension prescribed in Article 32, item (ii) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (Act No. 115 of 1954), or a person who is a surviving family member (limited to a wife) prescribed in Article 59, paragraph (1) (Surviving Family) of that Act and is receiving an employees' pension for surviving family listed in Article 32, item (iii) of that Act;

a person receiving an increased pension prescribed in Article 2, paragraph (1) (Types of Pensions) of the Public Officers Pension Act, or a person who is a surviving family member (limited to a wife) prescribed in Article 72, paragraph (1) (Surviving Family) of that Act and is receiving a dependents' allowance prescribed in Article 2, paragraph (1) of that Act;

a person receiving an injury and illness compensation pension listed in Article 12-8, paragraph (1), item (vi) (Categories of Insurance Benefits for Work-Related Accidents) of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), a disability compensation pension prescribed in Article 15, paragraph (1) (Disability Compensation Benefits) of that Act, a multiple-business worker injury and illness pension listed in Article 20-2, item (vi) (Categories of Insurance Benefits for Accidents Caused by Multiple Businesses) of that Act, a multiple-business worker disability pension prescribed in Article 20-5, paragraph (2) (Disability Benefits for Multiple-Business Workers) of that Act, an injury and illness pension listed in Article 21, item (vi) (Categories of Insurance Benefits for Commuting Accidents) of that Act, or a disability pension prescribed in Article 22-3, paragraph (2) (Disability Benefits) of that Act, or a person who is a surviving family member (limited to a wife) prescribed in Article 16-2, paragraph (1) (Surviving Family) of that Act (including as applied mutatis mutandis pursuant to Article 20-6, paragraph (3) and Article 22-4, paragraph (3) of that Act) and is receiving a compensation pension for surviving family prescribed in Article 16 (Compensation Benefits for Surviving Family) of that Act, a multiple-business worker pension for surviving family prescribed in Article 20-6, paragraph (2) (Benefits for Surviving Family of Multiple-Business Workers) of that Act, or a pension for surviving family prescribed in Article 22-4, paragraph (2) (Benefits for Surviving Family) of that Act;

a person receiving a disability pension prescribed in Article 87, paragraph (1) (Requirements for Payment of Disability Pension and Disability Allowance) of the Mariners Insurance Act (Act No. 73 of 1939), or a person who is a surviving family member (limited to a wife) prescribed in Article 35, paragraph (1) (Scope and Order of Priority of Surviving Family Entitled to Pension for Surviving Family) of that Act and is receiving a pension for surviving family prescribed in Article 97 (Requirements for Payment of Pension for Surviving Family) of that Act;

a person receiving an injury and illness compensation pension listed in Article 9, item (iii) (Types of Compensation) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or a disability compensation pension listed in item (iv), (a) of that Article, or a person who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) (Compensation Pension for Surviving Family) of that Act and is receiving a compensation pension for surviving family listed in Article 9, item (vi), (a) of that Act;

a person receiving an injury and illness compensation pension listed in Article 25, paragraph (1), item (iii) (Types of Compensation, etc.) of the Local Public Officers Accident Compensation Act (Act No. 121 of 1967) or a disability compensation pension listed in item (iv), (a) of that paragraph, or a person who is a surviving family member (limited to a wife) prescribed in Article 32, paragraph (1) (Compensation Pension for Surviving Family) of that Act and is receiving a compensation pension for surviving family listed in Article 25, paragraph (1), item (vi), (a) of that Act;

a person receiving a disability compensation benefit listed in Article 3, paragraph (1), item (ii) (Types of Compensation Benefits, etc.) of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973), or a person who is a surviving family member (limited to a wife) prescribed in Article 30, paragraph (1) (Scope and Order of Priority of Surviving Family Entitled to Receive Compensation Benefit for Surviving Family) of that Act and is receiving a compensation benefit for surviving family listed in Article 3, paragraph (1), item (iii) of that Act;

a person receiving a disability pension prescribed in Article 15, paragraph (1), item (i), (a) or item (ii), (a) (Scope of Operations) of the Act on Pharmaceuticals and Medical Devices Agency, Independent Administrative Agency (Act No. 192 of 2002), or a person who is a surviving family member (limited to a wife) provided for in Article 16, paragraph (1), item (iv) (Relief Benefits for Adverse Reactions) or Article 20, paragraph (1), item (iv) (Relief Benefits for Infections) of that Act and is receiving a pension for surviving family prescribed in Article 15, paragraph (1), item (i), (a) or item (ii), (a) of that Act;

a person receiving a disability pension prescribed in Article 5, item (i) (Types of Relief) of the Act on Relief of War Victims and Survivors (Act No. 127 of 1952), or a person who is a surviving family member (limited to a wife) prescribed in Article 24 (Scope of Surviving Family) of that Act and is receiving a pension for surviving family or a payment to surviving family prescribed in Article 5, item (ii) of that Act;

a person who is receiving the child rearing allowance prescribed in Article 4, paragraph (1) (Requirement for Payment) of the Child Rearing Allowance Act (Act No. 238 of 1961) and is the mother of a child prescribed in that paragraph;

a person receiving a disability pension listed in Article 16, paragraph (1), item (iii) or paragraph (2), item (iii) (Scope of Benefits) of the Immunization Act (Act No. 68 of 1947), or a person who is a surviving family member (limited to a wife) prescribed in paragraph (2), item (iv) of that Article and is receiving a pension for surviving family listed in that item;

a person receiving the welfare allowance for children with disabilities prescribed in Article 17 (Requirement for Payment) of the Act on Special Child Rearing Allowance (Act No. 134 of 1964) or the special allowance for persons with disabilities prescribed in Article 26-2 (Requirement for Payment) of that Act;

a person who has been issued a rehabilitation booklet (meaning a booklet issued, in order to enhance the welfare of persons with intellectual disabilities, to a person determined to have an intellectual disability at a child guidance center or a rehabilitation counseling center for persons with intellectual disabilities, in which the person's degree of disability and other matters are recorded) by the prefectural governor or by the head of a designated city under Article 252-19, paragraph (1) (Authority of Designated Cities) of the Local Autonomy Act (Act No. 67 of 1947) or of a core city under Article 252-22, paragraph (1) (Authority of Core Cities) of that Act;

a person who has been issued a Health and Welfare Handbook for Persons with Mental Disorders or Disabilities pursuant to the provisions of Article 45, paragraph (2) (Health and Welfare Handbook for Persons with Mental Disorders or Disabilities) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities;

a person receiving the special medical allowance prescribed in Article 24, paragraph (1) (Payment of Special Medical Allowance) of the Atomic Bomb Survivors' Assistance Act, the special allowance prescribed in Article 25, paragraph (1) (Payment of Special Allowance) of that Act, the atomic bomb microcephaly allowance prescribed in Article 26, paragraph (1) (Payment of Atomic Bomb Microcephaly Allowance) of that Act, the health management allowance prescribed in Article 27, paragraph (1) (Payment of Health Management Allowance) of that Act, or the health allowance prescribed in Article 28, paragraph (1) (Payment of Health Allowance) of that Act;

a person who has been issued a handbook for wounded and sick retired soldiers pursuant to the provisions of Article 4 (Issuance of Handbook for Wounded and Sick Retired Soldiers) of the Act on Special Aid to the Wounded and Sick Retired Soldiers;

a person specified by Ministry of Finance Order as equivalent to the persons listed in the preceding items.

The financial institutions or other persons that accept Deposits and Savings or undertake trusts, financial instruments business operators, or registered financial institutions specified by Cabinet Order prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are the following:

banks, trust companies (limited to those that have obtained a license under Article 3 (License of Trust Companies) or Article 53, paragraph (1) (License of Foreign Trust Companies) of the Trust Business Act (Act No. 154 of 2004)), shinkin banks, federations of shinkin banks, labor banks, federations of labor banks, credit cooperatives, federations of credit cooperatives (meaning cooperative federations that conduct the business under Article 9-9, paragraph (1), item (i) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949); the same applies hereinafter in this Section), the Norinchukin Bank and the Shoko Chukin Bank, Ltd., and agricultural cooperatives, federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives, and federations of fishery processing cooperatives that accept savings;

a person who, pursuant to the provisions of Article 18 (Management of Savings, etc.) of the Labor Standards Act or Article 34 (Management of Savings, etc.) of the Mariners Act, manages, upon entrustment from them, the savings of a worker or mariner prescribed in those provisions;

a person who, pursuant to the provisions of Article 98 (Welfare Services) of the National Public Officers Mutual Aid Association Act or Article 112, paragraph (1) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act, accepts the savings of association members prescribed in those provisions, or a person who, pursuant to the provisions of Article 26, paragraph (1) (Welfare Services) of the Private School Personnel Mutual Aid Association Act, accepts the savings of members prescribed in that paragraph;

a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act);

a life insurance company and a casualty insurance company that have received registration under Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act.

The Deposits and Savings specified by Cabinet Order prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are Deposits and Savings placed in a currency other than Japanese currency.

The Jointly Managed Trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Jointly Managed Trusts pertaining to money trusts undertaken in a currency other than Japanese currency.

The Bond-Based Investment Trusts Under Public Offering specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Bond-Based Investment Trusts Under Public Offering pertaining to money trusts undertaken in a currency other than Japanese currency.

The public and corporate bonds and the beneficial interests in Investment Trusts or specified-purpose trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are the following (in the case of those listed in items (i) through (v), limited to those issued in Japan, and in the case of those listed in items (vi) and (vii), limited to beneficial interests whose offering is made in Japan and that were purchased on the date on which the trust pertaining to the beneficial interest was established (including an additional establishment)) that are denominated in Japanese currency:

Japanese national government bonds and Japanese local government bonds;

bonds issued by a corporation established under a special law or regulation pursuant to the provisions of that law or regulation;

long-term credit bank debentures under the provisions of Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act (Act No. 187 of 1952), specified corporate bonds under the provisions of Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968) (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under the provisions of Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act (Act No. 238 of 1951), or Shoko Chukin bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bonds) of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007);

corporate bonds whose obligations are guaranteed by the government;

among corporate bonds issued by a Domestic Corporation, those for whose issuance the wholesale underwriting contract prescribed in Article 21, paragraph (4) (Compensatory Liability of the Officers of a Company Submitting a Statement That Contains a False Statement) of the Financial Instruments and Exchange Act was concluded by a financial instruments business operator listed in item (iv) of the preceding Article;

beneficial interests in Bond Investment Trusts (excluding foreign Investment Trusts prescribed in Article 2, paragraph (24) (Definitions) of the Act on Investment Trusts and Investment Corporations (referred to as "foreign Investment Trusts" in the following item));

beneficial interests in Bond-Based Investment Trusts Under Public Offering (limited to Investment Trusts managed under instructions from the settlor prescribed in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, and excluding foreign Investment Trusts);

bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act (limited to those whose offering of the beneficial interest was made by public offering (meaning a solicitation for acquisition prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act that is specified by Ministry of Finance Order as falling under the case listed in item (i) of that paragraph));

bonds issued by a foreign country, a local government of a foreign country, or any other Foreign Corporation (excluding international organizations specified by Ministry of Finance Order), for whose issuance the wholesale underwriting contract prescribed in item (v) was concluded by the financial instruments business operator prescribed in that item.