When an individual who has submitted a statement of tax-exempt savings dies, the individual's heir must, with regard to the interest, distributions of proceeds, or dividends of surplus on the deposits and similar savings pertaining to that statement 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, submit a written notice stating that fact and other matters specified by Ministry of Finance Order to the business office of the financial institution or other such place that accepts or undertakes those deposits and similar savings, by the first payment date on or after the day on which the heir learned of the commencement of the succession; provided, however, that this does not apply where the heir has submitted the application for continuing tax-exempt savings on inheritance prescribed in paragraph (1) of the following Article to the business office of the financial institution or other such place that accepts or undertakes the deposits and similar savings pertaining to the decedent that the heir acquired by inheritance and to which the provisions of Article 10, paragraph (1) of the Act apply.
非課税貯蓄申告書を提出した個人が死亡したときは、その者の相続人は、当該申告書に係る預貯金等で法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定の適用に係るものの利子、収益の分配又は剰余金の配当につきその相続の開始があつたことを知つた日以後最初に支払がされる日までに、その旨その他財務省令で定める事項を記載した届出書を、当該預貯金等の受入れ又は引受けをしている金融機関の営業所等に提出しなければならない。ただし、その者が相続により取得した被相続人に係る預貯金等で同項の規定の適用に係るものの受入れ又は引受けをしている金融機関の営業所等に次条第一項に規定する非課税貯蓄相続申込書を提出したときは、この限りでない。
The head of the business office of the financial institution or other such place referred to in the preceding paragraph must, where the head has accepted the written notice referred to in that paragraph (hereinafter referred to as a "notice of death of a tax-exempt saver" in this Section) or has learned in connection with the business that an individual who has submitted a statement of tax-exempt savings has died, for each decedent of the person who submitted that written notice or each individual who died, submit a document stating the name, date of birth, and domicile of that person 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 the head accepted that written notice or learned of the death.
Read this with the articles around it
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
decedentmachine translation
「被相続人」
A decedent, including, wherever this Cabinet Order uses the word, a person who left all or a share of their estate as a whole by will (包括遺贈者).
Defined inArticle 1, paragraph (3)· applies throughout the law
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
notice of death of a tax-exempt savermachine translation
「非課税貯蓄者死亡届出書」
The notice that the heir of an individual who had handed in a tax-exempt savings declaration (非課税貯蓄申告書) must hand in, on that individual's death, to the financial institution's office holding the tax-exempt savings, as Article 46, paragraph (1) requires.
Short name set inArticle 46, paragraph (2)· applies only in this section
application for continuing tax-exempt savings on inheritancemachine translation
「非課税貯蓄相続申込書」
A document that an heir who is a person with a disability or other eligible person (障害者等) hands in to the financial institution's office holding savings inherited from the deceased, stating the amount and other matters, to keep the tax exemption of Article 10, paragraph (1) of the Income Tax Act on them.
Short name set inArticle 47, 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.