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This text is not in force yetIt on 1 December 2026, in 23 days
Read the text in force →所得税法施行令
Part V Miscellaneous Provisions (Article 335)
The law as Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The interest on ordinary deposits and other items specified by Cabinet Order as prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act are to be the following interest and distributions of proceeds:
法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する普通預金の利子その他の政令で定めるものは、次に掲げる利子及び収益の分配とする。
interest on current deposits, ordinary deposits, ordinary savings, deposits at notice, savings at notice, and special deposits specified by Ministry of Finance Order;
当座預金、普通預金、普通貯金、通知預金、通知貯金及び財務省令で定める別段預金の利子
interest on the savings funds and savings deposits listed in Article 2, items (i) and (ii) (Scope of Deposits and Savings);
第二条第一号及び第二号（預貯金の範囲）に掲げる貯蓄金及び貯金の利子
interest on Deposits and Savings, or distributions of proceeds from Jointly Managed Trusts, prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act;
法第九条第一項第二号（非課税所得）に規定する預貯金の利子又は合同運用信託の収益の分配
interest on tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) and interest on tax payment reserve deposits specified by Ministry of Finance Order.
納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金の利子及び財務省令で定める納税準備預金の利子
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act prescribed in Article 224, paragraph (1) of the Act and other persons specified by Cabinet Order are to be the State and the following corporations and international organizations (hereinafter referred to as "public corporations, etc." in this Part).
法第二百二十四条第一項に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、国並びに次に掲げる法人及び国際機関（以下この編において「公共法人等」という。）とする。
a corporation listed in Appended Table I of the Corporation Tax Act;
法人税法別表第一に掲げる法人
a corporation established by a special Act (limited to one for which that special Act prescribes the corporation's name and provides that the characters used in that name must not be used as characters in the name of any other person);
特別の法律により設立された法人（当該特別の法律において、その法人の名称が定められ、かつ、当該名称として用いられた文字を他の者の名称の文字として用いてはならない旨の定めのあるものに限る。）
foreign governments, foreign local governments, and the international organizations prescribed in Article 23 (Scope of International Organizations Whose Staff Salaries Are Treated as Nontaxable).
外国政府、外国の地方公共団体及び第二十三条（職員の給与が非課税とされる国際機関の範囲）に規定する国際機関