Search

Search provisions, jump to a law or an article

1 article

Article 41-3Notation of Confirmation on Statement of Tax-Exempt Savings, Etc.

第四十一条の三(非課税貯蓄申告書への確認をした旨の記載等)

Where notice has been given under the provisions of Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, the head of the business office of a financial institution or other such place must state or record, in the statement of tax-exempt savings or declaration of change to the tax-exempt savings limit pertaining to that notice (including an electronic or magnetic record recording the matters to be stated in that statement of tax-exempt savings or declaration of change to the tax-exempt savings limit that have been provided by electronic or magnetic means; the same applies hereinafter in this paragraph), the fact that the matters notified have been confirmed and other matters specified by Ministry of Finance Order. In this case, where the name, date of birth, address, and individual number of that person and the fact of falling under a Person with a Disability or other eligible person that are stated or recorded in that statement of tax-exempt savings or declaration of change to the tax-exempt savings limit differ from the name, date of birth, address, and individual number and the fact of falling under a Person with a Disability or other eligible person that have been notified, the head of the business office of the financial institution or other such place must not state or record the fact that that confirmation has been made.

金融機関の営業所等の長は、法第十条第五項(障害者等の少額預金の利子所得等の非課税)の規定による告知があつた場合には、その告知に係る非課税貯蓄申告書又は非課税貯蓄限度額変更申告書(電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項又は非課税貯蓄限度額変更申告書に記載すべき事項を記録した電磁的記録を含む。以下この項において同じ。)に、当該告知があつた事項につき確認をした旨その他財務省令で定める事項を記載し、又は記録しなければならない。この場合において、金融機関の営業所等の長は、当該非課税貯蓄申告書又は非課税貯蓄限度額変更申告書に記載され、又は記録されているその者の氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実と当該告知があつた氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実とが異なるときは、当該確認をした旨を記載し、又は記録してはならない。

When the head of the business office of a financial institution or other such place states, pursuant to the preceding paragraph, in a statement of tax-exempt savings or declaration of change to the tax-exempt savings limit the fact that confirmation has been made, the head must state or record the fact that the confirmation has been noted in the copy of those statements prepared pursuant to Article 48, paragraph (4) (Organization and Retention, etc. of Books and Documents Concerning Tax-Exempt Savings at Business Offices of Financial Institutions or Other Such Places) (including an electronic or magnetic record recording the matters to be stated in those statements).

金融機関の営業所等の長は、前項の規定により非課税貯蓄申告書又は非課税貯蓄限度額変更申告書に確認をした旨を記載する場合には、第四十八条第四項(金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等)の規定により作成するこれらの申告書の写し(これらの申告書に記載すべき事項を記録した電磁的記録を含む。)に当該確認をした旨を記載した事実を記載し、又は記録しておかなければならない。

Read this with the articles around it

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy