Where an individual who has submitted a statement of tax-exempt savings wishes, after the submission, to cease 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 with regard to the deposits and similar savings stated in that statement that were placed at the business office of the financial institution or other such place via which the statement was submitted, the individual must submit a notice stating that fact and other matters specified by Ministry of Finance Order (hereinafter referred to as a "notice of discontinuance of tax-exempt savings" in this Section), via the business office of the financial institution or other such place that accepts or undertakes those deposits and similar savings, to the competent district director for the individual's place of domicile.
Where a notice of discontinuance of tax-exempt savings has been submitted to the district director referred to in the preceding paragraph, it is deemed to have been submitted on the day on which the business office of the financial institution or other such place referred to in that paragraph accepted it.
非課税貯蓄廃止申告書が前項の税務署長に提出された場合には、同項の金融機関の営業所等においてこれを受理した日に、その提出がされたものとみなす。
Where a notice of discontinuance of tax-exempt savings has been submitted, the provisions of Article 10, paragraph (1) of the Act do not apply to the interest, distributions of proceeds, or dividends of surplus on the deposits and similar savings prescribed in paragraph (1) for which payment becomes fixed after the date of the submission.
非課税貯蓄廃止申告書の提出があつた場合には、その提出があつた日後に支払の確定する第一項に規定する預貯金等の利子、収益の分配又は剰余金の配当については、法第十条第一項の規定は、適用しない。
Where an individual who has submitted a statement of tax-exempt savings has come to hold none of the deposits and similar savings stated in that statement that were placed at the business office of the financial institution or other such place via which the statement was submitted (limited to those to which the provisions of Article 10, paragraph (1) of the Act apply; the same applies hereinafter in this paragraph), if the individual has not placed those deposits and similar savings at that business office of the financial institution or other such place by December 31 of the year that includes the day on which two years have elapsed from the day on which the individual came to hold none (excluding cases where a notice of discontinuance of tax-exempt savings has been submitted for those deposits and similar savings), a notice of discontinuance of tax-exempt savings is deemed to have been submitted for those deposits and similar savings on January 1 of the following year.
非課税貯蓄申告書を提出した個人が、当該申告書の提出の際に経由した金融機関の営業所等において預入等をした当該申告書に記載した預貯金等（法第十条第一項の規定の適用を受けるものに限る。以下この項において同じ。）を有しないこととなつた場合において、その有しないこととなつた日以後二年を経過する日の属する年の十二月三十一日までの間に、当該金融機関の営業所等において当該預貯金等の預入等をしなかつたとき（当該預貯金等につき非課税貯蓄廃止申告書を提出した場合を除く。）は、その翌年一月一日に当該預貯金等につき非課税貯蓄廃止申告書の提出があつたものとみなす。
The head of the business office of the financial institution or other such place referred to in the preceding paragraph must, for each individual deemed under the provisions of that paragraph to have submitted a notice of discontinuance of tax-exempt savings, submit a document stating the individual's name, date of birth, domicile, and individual number and other matters specified by Ministry of Finance Order to the competent district director for the location of that business office of the financial institution or other such place by the 10th of the month following the month that includes the day on which that notice is deemed to have been submitted.
前項の金融機関の営業所等の長は、同項の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる個人の各人別に、当該個人の氏名、生年月日、住所及び個人番号その他の財務省令で定める事項を記載した書類を、当該申告書の提出があつたものとみなされる日の属する月の翌月十日までに当該金融機関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。
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
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 41, paragraph (1), item (i)
notice of discontinuance of tax-exempt savingsmachine translation
「非課税貯蓄廃止申告書」
The notice that an individual who handed in a tax-exempt savings declaration (非課税貯蓄申告書) files, through the financial institution's office holding the savings, with the district tax office director (税務署長) for their address, to stop the tax exemption of Article 10, paragraph (1) of the Income Tax Act applying to those savings.
Short name set inArticle 45, paragraph (1)· applies only in this section
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.