Article 34Required Particulars and Submission of Application to Exempt Savings from Taxation

①An application to exempt savings from taxation must state that the submitter wishes to receive the application of the provisions of 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, and the following matters:

②An application to exempt savings from taxation must be submitted to the business office of the financial institution or other such place where the placement is made, each time a placement is made of deposits and similar savings for which the submitter wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act.

③The business office of a financial institution or other such place must not accept an application to exempt savings from taxation submitted by an individual if the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated in it differ from the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated or recorded in the documents prescribed in Article 10, paragraph (2) of the Act or the electronic certificate for signature or similar record presented or transmitted pursuant to the provisions of that paragraph, and from the name, date of birth, and domicile stated in the statement of tax-exempt savings pertaining to that person (where a notice prescribed in Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) has been submitted, the changed name and domicile stated in that notice).