Supplementary Provisions, Article 4Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第四条（障害者等の少額預金の利子所得等の非課税に関する経過措置）
Things specified by Cabinet Order as similar to the ordinary deposits prescribed in Article 36, paragraph (1) (Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Supplementary Provisions of the Amending Act are ordinary savings, tax payment reserve deposits prescribed in Article 5, paragraph (2) (Tax Exemption on Interest on Tax Payment Reserve Deposits) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951), and other things specified by Ministry of Finance Order as similar to these.
改正法附則第三十六条第一項（障害者等の少額預金の利子所得等の非課税に関する経過措置）に規定する普通預金に類するものとして政令で定めるものは、普通貯金、租税特別措置法（昭和三十二年法律第二十六号）第五条第二項（納税準備預金の利子の非課税）に規定する納税準備預金、納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金その他これらに類するものとして財務省令で定めるものとする。
The date specified by Cabinet Order prescribed in Article 36, paragraph (1) of the Supplementary Provisions of the Amending Act is the day following the last day of the calculation period of interest on or distributions of proceeds from ordinary deposits and similar deposits prescribed in that paragraph that includes January 1, 2006.
改正法附則第三十六条第一項に規定する政令で定める日は、同項に規定する普通預金等の利子又は収益の分配の平成十八年一月一日を含む計算期間の末日の翌日とする。
The amount calculated as specified by Cabinet Order prescribed in Article 36, paragraph (2) of the Supplementary Provisions of the Amending Act is the amount calculated by dividing the amount obtained by multiplying the amount of the interest on or distributions of proceeds from deposits and similar savings prescribed in that paragraph that corresponds to the calculation period of interest or distributions of proceeds including January 1, 2006 by the number of days in the period from the first day of that calculation period to December 31, 2005, by the number of days in that calculation period.
改正法附則第三十六条第二項に規定する政令で定めるところにより計算した金額は、同項に規定する預貯金等の利子又は収益の分配で平成十八年一月一日を含む利子又は収益の分配の計算期間に対応するものの額に当該計算期間の初日から平成十七年十二月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。
An individual who falls under a Person with a Disability or other eligible person prescribed in Article 36, paragraph (3) of the Supplementary Provisions of the Amending Act and who seeks the confirmation referred to in that paragraph must, before January 1, 2006, submit to the head of the business office of a financial institution or other such place prescribed in that paragraph (hereinafter in this Article referred to as the "business office of a financial institution or other such place") pertaining to the savings not confirmed as held by a Person with a Disability prescribed in that paragraph (hereinafter in this Article referred to as "savings not confirmed as held by a Person with a Disability") a written application stating the individual's name, date of birth and domicile, a statement that the individual falls under a Person with a Disability or other eligible person (meaning a Person with a Disability or other eligible person prescribed in that paragraph; the same applies hereinafter in this Article), and other particulars specified by Ministry of Finance Order (hereinafter in this Article referred to as the "application for confirmation as a Person with a Disability or other eligible person"), and present the individual's paper confirming a disability or similar position (meaning the paper prescribed in that paragraph; the same applies hereinafter in this Article), and thereby be confirmed as falling under a Person with a Disability or other eligible person.
改正法附則第三十六条第三項に規定する障害者等に該当する個人で同項の確認を受けようとするものは、平成十八年一月一日前に同項に規定する障害者等未確認預貯金等（以下この条において「障害者等未確認預貯金等」という。）に係る同項に規定する金融機関の営業所等（以下この条において「金融機関の営業所等」という。）の長に、その者の氏名、生年月日及び住所並びに障害者等（同項に規定する障害者等をいう。以下この条において同じ。）に該当する旨その他の財務省令で定める事項を記載した申請書（以下この条において「障害者等確認申請書」という。）を提出し、その者の障害者等確認書類（同項に規定する書類をいう。以下この条において同じ。）を提示して、障害者等に該当することにつき確認を受けなければならない。
In the case referred to in the preceding paragraph, the head of the business office of a financial institution or other such place is to confirm, from the paper confirming a disability or similar position that has been presented, the fact that the person falls under a Person with a Disability or other eligible person, and upon confirming that fact, must state, on the application for confirmation as a Person with a Disability or other eligible person submitted pursuant to that paragraph, that the confirmation has been made and the name of the paper confirming a disability or similar position pertaining to that confirmation.
A person who has submitted the application for confirmation as a Person with a Disability or other eligible person under paragraph (4) may, at the time of that submission, present the passbook, certificate, securities or other document that pertains to the savings not confirmed as held by a Person with a Disability and that received a seal pursuant to Article 48, paragraph (1) (Organization and Preservation, etc. of Books and Documents Pertaining to Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place) of the Former Order, being the document prescribed in that paragraph (hereinafter referred to in this Article as the "passbook, etc."), and receive on that passbook, etc. a notation that confirmation has been made that the person falls under a Person with a Disability or other eligible person. In this case, the head of the business office of a financial institution or other such place is to make that notation of confirmation on the passbook, etc. presented.
第四項の障害者等確認申請書を提出した者は、その提出の際、旧令第四十八条第一項（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）の規定により証印を受けた当該障害者等未確認預貯金等に係る同項に規定する通帳、証書、証券その他の書類（以下この条において「通帳等」という。）を提示して、当該通帳等にその者が障害者等に該当することにつき確認した旨の表示を受けることができるものとする。この場合において、金融機関の営業所等の長は、当該提示を受けた通帳等に当該確認した旨の表示をするものとする。
Where the head of the business office of a financial institution or other such place has made the entry of confirmation under paragraph (5) on the application for confirmation as a Person with a Disability or other eligible person submitted under paragraph (4), the head must notify the competent district director with jurisdiction over the location of the business office of that financial institution or other such place, by January 31, 2006, for each person who made the submission, of that person's name, date of birth and domicile, the fact that the person falls under a Person with a Disability or other eligible person, and other matters specified by Ministry of Finance Order.
Where the head of the business office of a financial institution or other such place has received the submission of an application for confirmation as a Person with a Disability or other eligible person, the head must preserve that written application as specified by Ministry of Finance Order.
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 103 of 2002, short name for the 2002 Act partially amending the Act on Special Measures Concerning Taxation and other laws (Act No. 15 of 2002).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 103 of 2002 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (5)
the business office of a financial institution or other such placemachine translation
「金融機関の営業所等」
The business office or similar place of a financial institution or other body, as Article 36, paragraph (3) of the supplementary provisions (附則) of the 2002 Act amending the Act on Special Measures Concerning Taxation and other laws (Act No. 15 of 2002) refers to, where deposits or savings not yet confirmed as those of a person with a disability or similar (障害者等未確認預貯金等) are held.
Short name set inSupplementary Provisions, Article 4, paragraph (4)· applies only in this article
person with a disability or other eligible personmachine translation
「障害者等」
A person with a disability or other eligible person as Article 36, paragraph (3) of the supplementary provisions (附則) of the 2002 Act amending the Act on Special Measures Concerning Taxation and other laws (Act No. 15 of 2002) refers to, who seeks confirmation of that status for deposits or savings at a financial institution before 1 January 2006.
Defined inSupplementary Provisions, Article 4, paragraph (4)· applies only in this article
savings not confirmed as held by a person with a disabilitymachine translation
「障害者等未確認預貯金等」
Deposits, trusts and securities placed before 1 January 2006 by a person aged 65 or over that met the old conditions for tax-exempt savings, other than those for which the documents already shown count as proof of eligibility under the new rules, in the transitional rules of the 2002 amending law (Act No. 15 of 2002).
Short name set inSupplementary Provisions, Article 4, paragraph (4)· applies only in this article
paper confirming a disability or similar positionmachine translation
「障害者等確認書類」
The documents Article 36, paragraph (3) of the supplementary provisions (附則) of the 2002 Act amending the Act on Special Measures Concerning Taxation and other laws (Act No. 15 of 2002) refers to, shown to the head of a financial institution's office to be confirmed as a person with a disability or other eligible person (障害者等) for deposits or savings held there.
Defined inSupplementary Provisions, Article 4, paragraph (4)· applies only in this article
application for confirmation as a person with a disability or other eligible personmachine translation
「障害者等確認申請書」
An application stating the applicant's name, date of birth and address, that they are a person with a disability or other eligible person (障害者等), and other matters a Ministry of Finance Order (財務省令) sets, handed in before 1 January 2006 to the head of the financial institution's office holding the applicant's unconfirmed deposits or savings to be confirmed as such.
Short name set inSupplementary Provisions, Article 4, paragraph (4)· applies only in this article
passbook, etc.machine translation
「通帳等」
The passbook, certificate, security or other document for deposits or savings not yet confirmed as those of a person with a disability or similar (障害者等), as defined in Article 48, paragraph (1) of the Order for Enforcement of the Income Tax Act as it stood before Cabinet Order No. 103 of 2002 (旧令), that bears the seal stamped under that provision, and that a person shows when handing in an application for that confirmation.
Short name set inSupplementary Provisions, Article 4, paragraph (6)· applies only in this article
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.