Regulation for Enforcement of the Income Tax Act

The proof of physical disability passbook of a Person with a Disability or other eligible person, the basic survivors' pension certificate and other documents specified by Ministry of Finance Order, as prescribed in Article 41-2, paragraph (1) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) of the Order, are the documents prescribed in each of the following items for the category of persons set forth in that item:

a person who has been issued a proof of physical disability passbook as prescribed in 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: that proof of physical disability passbook;

a person who is a wife eligible to receive the basic survivors' pension prescribed in Article 10, paragraph (1) of the Act: the pension certificate for that pension and the document certifying that she is a wife (meaning a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence that contains the particulars certifying that she is the wife (meaning a document certifying the address, name, date of birth and other particulars in the basic Resident register of the head of a local government; the same applies hereinafter in this Article); the same applies hereinafter in this paragraph);

a person who is a wife eligible to receive the widow's pension prescribed in Article 10, paragraph (1) of the Act: the pension certificate for that pension;

a person set forth in Article 31-2, item (i) (Scope of Persons with Disabilities and Other Eligible Persons) of the Order: the pension certificate for the basic disability pension prescribed in that item;

a person set forth in Article 31-2, item (ii) of the Order: the pension certificate for the disability employees' pension or survivors' employees' pension prescribed in that item (for a person who is a wife prescribed in that item who is receiving that survivors' employees' pension, that pension certificate and the document certifying that she is a wife);

a person set forth in Article 31-2, item (iii) of the Order: the retirement package certificate for the supplementary retirement package or survivor's allowance prescribed in that item (for a person who is a wife prescribed in that item who is receiving that survivor's allowance, that retirement package certificate and the document certifying that she is a wife);

a person set forth in Article 31-2, item (iv) of the Order: the pension certificate for the illness or injury compensation pension, disability compensation pension, multiple-business worker illness or injury pension, multiple-business worker disability pension, illness or injury pension or disability pension, or the compensation pension for surviving family, multiple-business worker pension for surviving family or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that compensation pension for surviving family, multiple-business worker pension for surviving family or pension for surviving family, that pension certificate and the document certifying that she is a wife);

a person set forth in Article 31-2, item (v) of the Order: the pension certificate for the disability pension or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family, that pension certificate and the document certifying that she is a wife);

a person set forth in Article 31-2, item (vi) or (vii) of the Order: the pension certificate for the illness or injury compensation pension, disability compensation pension or compensation pension for surviving family prescribed in those items (for a person who is a wife prescribed in those items who is receiving that compensation pension for surviving family, that pension certificate and the document certifying that she is a wife);

a person set forth in Article 31-2, item (viii) of the Order: the written notice of a benefit payment decision from the prefectural governor for the disability compensation payment or compensation payment for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that compensation payment for surviving family, that written notice of a benefit payment decision and the document certifying that she is a wife);

a person set forth in Article 31-2, item (ix) of the Order: the written notice of a benefit payment decision for the disability pension or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family, that written notice of a benefit payment decision and the document certifying that she is a wife);

a person set forth in Article 31-2, item (x) of the Order: the pension certificate or survivors' benefit certificate for the disability pension, pension for surviving family or survivors' benefit prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family or survivors' benefit, that pension certificate or survivors' benefit certificate and the document certifying that she is a wife);

a person set forth in Article 31-2, item (xi) of the Order: the child support allowance certificate for the child support allowance prescribed in that item, and a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence that contains the particulars certifying that she is the mother of the child prescribed in that item who is receiving that child support allowance;

a person set forth in Article 31-2, item (xii) of the Order: the pension certificate for the disability pension or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family, that pension certificate and the document certifying that she is a wife);

a person set forth in Article 31-2, item (xiii) of the Order: the written notice of certification for the welfare allowance for children with disabilities or the special disability allowance prescribed in that item;

a person set forth in Article 31-2, item (xiv) of the Order: the rehabilitation certificate prescribed in that item;

a person set forth in Article 31-2, item (xv) of the Order: the mental disability health and welfare handbook referred to in that item;

a person set forth in Article 31-2, item (xvi) of the Order: the special medical allowance certificate, special allowance certificate, atomic bomb microcephaly allowance certificate, health management allowance certificate or health allowance certificate for the special medical allowance, special allowance, atomic bomb microcephaly allowance, health management allowance or health allowance prescribed in that item;

a person set forth in Article 31-2, item (xvii) of the Order: the war-wounded and sick persons' handbook;

a person listed in Article 4, item (i) (Scope of Persons with Disabilities, etc.): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for payment or a benefit that is a pension for which death is the ground for payment (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for payment, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (ii): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for payment, a benefit that is a pension for which death is the ground for payment, or a special pension for surviving family (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for payment or the special pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (iii) or (iv): the pension certificate relating to an insurance benefit that is a pension for which the disability prescribed in those items is the ground for payment or an insurance benefit that is a pension for which death is the ground for payment (for a person who is a wife prescribed in those items who receives the insurance benefit that is a pension for which that death is the ground for payment, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (v), (vii), (xii), or (xvi): the pension certificate relating to a disability mutual aid pension or survivors' mutual aid pension prescribed in those items (for a person who is a wife prescribed in those items who receives that survivors' mutual aid pension, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (vi) or (xv): the pension certificate relating to a pension for which the disability prescribed in those items is the ground for benefit or a pension for which death is the ground for benefit (for a person who is a wife prescribed in those items who receives the pension for which that death is the ground for benefit, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (viii), (ix), or (xiv): the pension certificate relating to a benefit that is a pension for which the disability prescribed in those items is the ground for benefit or a benefit that is a pension for which death is the ground for benefit (for a person who is a wife prescribed in those items who receives the benefit that is a pension for which that death is the ground for benefit, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (x): the pension certificate relating to the former pension for injury or illness in public duty or the special pension for injury or illness in public duty, or the former pension for surviving family or the special pension for surviving family, prescribed in that item (for a person who is a wife prescribed in that item who receives that former pension for surviving family or special pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xi): the pension certificate relating to the disability pension, or the pension for surviving family or the aggregate pension for surviving family, prescribed in that item (for a person who is a wife prescribed in that item who receives that pension for surviving family or aggregate pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xiii): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for benefit or a benefit that is a pension for which death is the ground for benefit, a survivors' mutual aid pension, or an aggregate pension for surviving family (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for benefit, the survivors' mutual aid pension, or the aggregate pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xvii): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for benefit or a benefit that is a pension for which death is the ground for benefit (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for benefit, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xviii): the pension certificate relating to the pension for injury or illness in public duty or the pension for assistance to surviving family prescribed in that item (for a person who is a wife prescribed in that item who receives that pension for assistance to surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xix): the retirement package certificate relating to the supplementary retirement package, the injury and illness pension, or the special retirement package for injury or illness, or the special pension for surviving family of an injured or ill person, prescribed in that item (for a person who is a wife prescribed in that item who receives that special pension for surviving family of an injured or ill person, that retirement package certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xx), item (xxiii), or items (xxviii) through (xxx): the pension certificate relating to the illness or injury compensation pension, the disability compensation pension, or the compensation pension for surviving family prescribed in those provisions (for a person who is a wife prescribed in those provisions who receives that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xxi) or (xxii): the pension certificate relating to compensation in accordance with the illness or injury compensation pension or the disability compensation pension, or compensation in accordance with the compensation pension for surviving family, prescribed in those items (for a person who is a wife prescribed in those items who receives the compensation in accordance with that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, items (xxiv) through (xxvi): the pension certificate relating to compensation equivalent to the illness or injury compensation pension or the disability compensation pension, or compensation equivalent to the compensation pension for surviving family, prescribed in those items (for a person who is a wife prescribed in those items who receives the compensation equivalent to that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xxvii): the pension certificate relating to compensation corresponding to the illness or injury compensation pension or the disability compensation pension, or compensation corresponding to the compensation pension for surviving family, prescribed in that item (for a person who is a wife prescribed in that item who receives the compensation corresponding to that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, items (xxxi) through (xxxiii): the pension certificate relating to the illness or injury benefit pension, the disability benefit pension, or the benefit pension for surviving family prescribed in those items (for a person who is a wife prescribed in those items who receives that benefit pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xxxiv): a document certifying that the prefectural governor has made the certification under Article 4, paragraph (2) (Certification, etc.) of the Act on Compensation for Pollution-related Health Damage (for a person who is a wife prescribed in that item, that document and a document certifying that she is a wife);

a person listed in Article 4, item (xxxv): the written notice of the mayor relating to the decision on benefits equivalent to the disability compensation payment or benefits equivalent to the compensation payment for surviving family prescribed in that item (for a person who is a wife prescribed in that item who receives the benefits equivalent to that compensation payment for surviving family, that written notice and a document certifying that she is a wife);

a person listed in Article 4, item (xxxvi): the pension certificate relating to the disability pension or the pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who receives that pension for surviving family, that pension certificate and a document certifying that she is a wife);

a person listed in Article 4, item (xxxvii): the pension certificate relating to the pension for surviving family prescribed in that item and a document certifying that she is a wife;

a person listed in Article 4, item (xxxviii): the retirement package certificate relating to the retirement package equivalent to the supplementary retirement package prescribed in that item;

a person listed in Article 4, item (xxxix): the written notice of certification relating to the welfare allowance prescribed in that item;

a person listed in Article 4, item (xl): a pension award notice relating to the pension for surviving family listed in Article 32, item (iv) (Types of Insurance Benefits) of the Employees' Pension Insurance Act as it was prior to amendment by the provisions of Article 3 (Partial Amendment of the Employees' Pension Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985), which states that the person falls under the persons listed in Article 4, item (xl) and states the person's date of birth;

a person listed in Article 4, item (xli): a document of the head of a national Hansen's disease sanatorium, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Resolution of Issues Related to Hansen's Disease certifying that the person is a person listed in that item;

a person listed in Article 4, item (xlii): a document of the prefectural governor certifying that the person is receiving the health management allowance or health allowance prescribed in that item, or a document of the chairperson of the Federation of National Public Service Personnel Mutual Aid Associations certifying that the person is receiving the special allowance, medical allowance, health management allowance, or health allowance prescribed in that item.

The documents specified by Ministry of Finance Order, such as a copy of the certificate of residence and a driver's license certifying the name, date of birth, and domicile of the Person with a Disability or other eligible person prescribed in Article 41-2, paragraph (1) of the Order, are the following documents (limited to those stating the name, date of birth, and domicile of that Person with a Disability or other eligible person).

an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (referred to as the "Individual Number Card" in paragraph (4), item (i)) that is valid on the day of presentation under Article 10, paragraph (2) of the Act, notice under paragraph (5) of that Article, or presentation under Article 43, paragraph (1) (Statement of Change Relating to Tax-Exempt Savings) or Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order (hereinafter referred to as the "date of notice, etc." in this paragraph and paragraph (4));

a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence (limited to one prepared within six months before the date of notice, etc.; the same applies in the following item);

a certificate of seal impression;

a qualification confirmation certificate for national health insurance, health insurance, mariners insurance, medical care for the latter-stage elderly, the National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;

a driver's license prescribed in Article 92, paragraph (1) (Issuance of Licenses) of the Road Traffic Act (Act No. 105 of 1960) (limited to one that is valid on the date of notice, etc.) or a driving record certificate prescribed in Article 105-2, paragraph (1) (Driving Record Certificates and Recording of Driving Record Information) of that Act (limited to one in the form of Appended Form 19-3-9 of the Regulation for Enforcement of the Road Traffic Act (Prime Minister's Office Order No. 60 of 1960));

a passport (meaning a passport prescribed in Article 2, item (v) (Definition) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951)) that is valid on the date of notice, etc.;

a residence card prescribed in Article 19-3 (Mid- to Long-Term Residents) of the Immigration Control and Refugee Recognition Act or a special permanent Resident certificate prescribed in Article 7, paragraph (1) (Issuance of the Special Permanent Resident Certificate) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991), that is valid on the date of notice, etc.;

in addition to the documents set forth in the preceding items, a document issued or granted by a public agency or any other document similar thereto (limited to one prepared within six months before the date of notice, etc. (for one that has a term of validity or a validity period, one that is valid on the date of notice, etc.)).

The things specified by Ministry of Finance Order as prescribed in Article 10, paragraph (2) of the Act are any of the following electronic or magnetic records (meaning electronic or magnetic records prescribed in that paragraph; the same applies hereinafter in this Chapter).

an electronic or magnetic record in which the following electronic or magnetic records or information are recorded:

an electronic certificate for signature (meaning an electronic certificate for signature prescribed in Article 3, paragraph (1) (Issuance of Electronic Certificates for Signature for Individual Number Cards) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002); the same applies in (b) and paragraph (6), item (i));

information on which an electronic signature (meaning an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business (Act No. 102 of 2000); the same applies in paragraph (6), item (i)) confirmed by the electronic certificate for signature in (a) has been made, which relates to the name, date of birth, and domicile of the person to whom that electronic certificate for signature relates;

a Card Substitute Electronic Record (meaning a Card Substitute Electronic Record prescribed in Article 2, paragraph (8) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, limited to one transmitted pursuant to Article 18-2, paragraph (6) (Issuance of Card Substitute Electronic Records, etc.) of that Act; the same applies hereinafter in this item, paragraph (6), item (ii), and Article 81-6, paragraph (7), item (i), (b) and item (ii), (b) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.)) that relates to the name, date of birth, and domicile of the person to whom that Card Substitute Electronic Record relates.

The documents specified by Ministry of Finance Order, such as the Individual Number Card prescribed in Article 41-2, paragraph (3) of the Order, are any of the following documents (limited to those stating the name, date of birth, and domicile of the person who is a Person with a Disability or other eligible person).

an Individual Number Card that is valid on the date of notice, etc.;

a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence that states the individual number of that person who is a Person with a Disability or other eligible person (limited to one prepared within six months before the date of notice, etc.), and a document confirming domicile, etc. prescribed in Article 41-2, paragraph (1) of the Order (excluding the documents set forth in paragraph (2), items (i) and (ii)).

Where the documents set forth in the items of the preceding paragraph are presented pursuant to the provisions of Article 43, paragraph (1) of the Order, those documents are to be limited to those stating the name, domicile, and individual number after the change.

The things specified by Ministry of Finance Order as prescribed in Article 10, paragraph (5) of the Act are any of the following electronic or magnetic records.

an electronic or magnetic record in which the following electronic or magnetic records or information are recorded:

an electronic certificate for signature;

information relating to the individual number and the personal identification matters (meaning the personal identification matters prescribed in Article 1, item (ii) (Documents by Which a Person Providing an Individual Number Can Be Confirmed by Display of a Photograph, etc.) of the Regulation for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Office/Ministry of Internal Affairs and Communications Order No. 3 of 2014)) of the person to whom the electronic certificate for signature in (a) relates, on which an electronic signature has been made by the Japan Agency for Local Authority Information Systems, which is specified by the Prime Minister and the Minister of Internal Affairs and Communications pursuant to the provisions of Article 3, item (i) (Identity Verification Measures When Receiving the Provision of an Individual Number Using an Electronic Data Processing System) of that Regulation;

information on which an electronic signature confirmed by the electronic certificate for signature in (a) has been made, which relates to the name, date of birth, domicile, and individual number of the person to whom that electronic certificate for signature relates.

a Card Substitute Electronic Record that relates to the name, date of birth, domicile, and individual number of the person to whom that Card Substitute Electronic Record relates.

When the head of the business office of a financial institution or other such place has accepted a written application prescribed in Article 41-2, paragraph (5) of the Order or an electronic or magnetic record recording the matters to be stated in that written application, the head must, pursuant to that paragraph, prepare a book and enter the following matters in that book.

the name, date of birth, domicile, and individual number of the person who has submitted that written application, or has provided, by electronic or magnetic means (meaning electronic or magnetic means prescribed in Article 10, paragraph (8) of the Act; the same applies hereinafter in this Chapter), an electronic or magnetic record recording the matters to be stated in that written application (hereinafter referred to as the "submitter" up to paragraph (12)), and the fact that the person falls under a Person with a Disability or other eligible person;

the type of deposits and similar savings stated in the statement of tax-exempt savings relating to the submitter;

the date on which that written application was submitted or the electronic or magnetic record recording the matters to be stated in that written application was provided by electronic or magnetic means, and the names of the documents relating to the copies of the documents confirming a Person with a Disability or other eligible person and the identity verification documents prescribed in Article 41-2, paragraph (3) of the Order that were attached to that written application, or the names of the documents relating to the documents confirming a Person with a Disability or other eligible person and the identity verification documents prescribed in that paragraph that were presented at the time the electronic or magnetic record recording the matters to be stated in that written application was provided by electronic or magnetic means, or the fact that the electronic certificate for signature or similar record prescribed in paragraph (4) of that Article (hereinafter referred to as "electronic certificate for signature or similar record" in this Chapter) was received at the time of that provision;

any other matters for reference.

In the case where the submitter comes to fall under any of the following cases (excluding the case where the submitter has submitted a statement of change relating to tax-exempt savings to the business office, etc. of the financial institution (hereinafter referred to as the "receiving financial institution" up to paragraph (12)) to which the submitter submitted the written application prescribed in the preceding paragraph or provided, by electronic or magnetic means, an electronic or magnetic record recording the matters to be stated in that written application; the same applies hereinafter in this paragraph), the submitter must, without delay, submit to the business office, etc. of that receiving financial institution a written notification stating the name, domicile, and individual number before the change and the name, domicile, and individual number after the change (in the case set forth in item (i), the name and domicile before the change and the name and domicile after the change) (limited to one accompanied by a copy of any of the documents set forth in the items of paragraph (4) (in the case set forth in item (i), any of the documents set forth in the items of that paragraph or the document prescribed in paragraph (2) of the following Article), or one for which the submitter's electronic certificate for signature or similar record was transmitted at the time of its submission). The same applies where, after submitting that written notification, the submitter again comes to fall under any of the following cases.

where the submitter has changed the submitter's name or domicile;

where the submitter has changed the submitter's individual number.

In the case where the submitter comes to no longer fall under a Person with a Disability or other eligible person (excluding the case where the submitter has submitted the written notification prescribed in Article 35, paragraph (4) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order to the business office, etc. of the receiving financial institution), the submitter must, without delay, submit to the business office, etc. of that receiving financial institution a written notification stating that the submitter no longer falls under a Person with a Disability or other eligible person and the matters set forth in the items of Article 6, paragraph (2) (Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized).

The submitter prescribed in the preceding two paragraphs may, in lieu of submitting the written notification under those provisions, provide the matters to be stated in that written notification by electronic or magnetic means to the business office, etc. of the receiving financial institution prescribed in those provisions. In this case, the submitter is deemed to have submitted that written notification to the business office, etc. of that receiving financial institution.

The submitter, in the case where the submitter provides, by electronic or magnetic means, the matters to be stated in the written notification prescribed in paragraph (8) pursuant to the provisions of the preceding paragraph, may, in lieu of submitting the copy of the document prescribed in paragraph (8) as provided in that paragraph, provide the matters stated in the copy to the business office, etc. of the receiving financial institution referred to in that paragraph by electronic or magnetic means. In this case, the submitter is deemed to have submitted the copy attached to the written notification pursuant to the provisions of that paragraph.

If a submitter intends to cease to be subject to the application of the provisions of Article 41-2, paragraph (5) of the Order, the submitter may make a request to that effect to the business office, etc. of the receiving financial institution.

The head of the business office, etc. of a financial institution that has prepared the books referred to in paragraph (7) pursuant to the provisions of that paragraph must, in the case where a statement of change concerning tax-exempt savings, a statement of discontinuance of tax-exempt savings, the written notification prescribed in Article 35, paragraph (4) of the Order, or the written notification referred to in paragraph (8) or (9) is submitted by a person entered in those books, in the case where that person has submitted the documents prescribed in Article 45, paragraph (5) (Statement of Discontinuance of Tax-Exempt Savings) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order, or in the case where the request referred to in the preceding paragraph has been made, correct the matters set out in the items of paragraph (7) in those books to the matters stated or recorded in those statements, written notifications or documents, or delete those matters concerning the person who made the request.