Article 44Notice in Cases of Business Transfer, etc. at a Financial Institution, etc.
第四十四条（金融機関等において事業譲渡等があつた場合の申告）
Where, by reason of a transfer of business, a merger or company split, or the establishment or abolition of the business office of a financial institution or other such place or a change in the area in which business is conducted, all affairs concerning those, among the deposits and similar savings placed by an individual who has submitted a statement of tax-exempt savings, to which 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 apply, have been transferred to the business office, office, or other similar place of a person listed in the items of Article 32 (Scope of Financial Institutions, etc.) that received the transfer of the business (hereinafter referred to as a "financial institution, etc." in this paragraph), of a financial institution, etc. established through the merger, of a financial institution, etc. surviving after the merger, or of a financial institution, etc. that received the transfer of assets and liabilities through the company split, or to another business office, office, or other similar place of the same financial institution, etc. (hereinafter referred to as a "business office or similar place receiving the transfer" in this paragraph and the following paragraph), the head of that business office or similar place receiving the transfer must, without delay, submit a document stating that fact, the matters listed in the items of Article 10, paragraph (3) of the Act pertaining to those transferred deposits and similar savings, and other matters specified by Ministry of Finance Order, to the competent district director for the location of that business office or similar place receiving the transfer.
事業の譲渡若しくは合併若しくは分割又は金融機関の営業所等の新設若しくは廃止若しくは業務を行う区域の変更により、非課税貯蓄申告書を提出した個人が預入等をした預貯金等のうち法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定の適用を受けるものの事務の全部が、その事業の譲渡を受けた第三十二条各号（金融機関等の範囲）に掲げる者（以下この項において「金融機関等」という。）若しくはその合併により設立した金融機関等若しくはその合併後存続する金融機関等若しくはその分割により資産及び負債の移転を受けた金融機関等の営業所、事務所その他これらに準ずるもの又は同一の金融機関等の他の営業所、事務所その他これらに準ずるもの（以下この項及び次項において「移管先の営業所等」という。）に移管された場合には、当該移管先の営業所等の長は、遅滞なく、その旨及び当該移管された預貯金等に係る法第十条第三項各号に掲げる事項その他の財務省令で定める事項を記載した書類を当該移管先の営業所等の所在地の所轄税務署長に提出しなければならない。
When the document referred to in the preceding paragraph has been accepted by the competent district director referred to in that paragraph, with regard to the application of Article 10 of the Act and the provisions of this Section to the transferred deposits and similar savings on or after the date of the transfer, the acceptance of an application to exempt savings from taxation, the confirmation under the provisions of paragraph (5) of that Article, and other procedures carried out by the head of the business office or similar place before the transfer pertaining to those deposits and similar savings (meaning the business office of the financial institution or other such place that transferred those deposits and similar savings) are deemed to have been carried out by the head of that business office or similar place receiving the transfer. In this case, the provisions of the latter sentence of paragraph (4) and paragraph (5) of the preceding Article apply mutatis mutandis.
The provisions of paragraph (7) of the preceding Article apply mutatis mutandis to the submission of an application to exempt savings from taxation for the transferred deposits and similar savings referred to in paragraph (1).
Read this with the articles around it
deposits and similar savingsmachine translation
「預貯金等」
The deposits and savings, jointly managed trusts (合同運用信託), specified publicly offered bond investment trusts (特定公募公社債等運用投資信託) and securities that Article 10, paragraph (1) of the Income Tax Act describes.
Defined inArticle 31, paragraph (1), item (ii)· applies only in this section
business office or similar place receiving the transfermachine translation
「移管先の営業所等」
The office of a financial institution that took over the business by transfer, merger or company split, or another office of the same institution, to which all the work on an individual's tax-exempt deposits, etc. has been moved through a business transfer, merger, split, or the opening or closing of offices.
Short name set inArticle 44, paragraph (1)· applies only in this paragraph and in Article 44, paragraph (2)
financial institution, etc.machine translation
「金融機関等」
A bank, trust company, shinkin bank, financial instruments business operator or other body Article 32 lists, to which the work on a person's tax-exempt savings may be moved on a business transfer, merger or company split.
Short name set inArticle 44, paragraph (1)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.