Regulation for Enforcement of the Income Tax Act

When a pupil or student of a school prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act, under the guidance of the head of that school, places Deposits and Savings or a Jointly Managed Trust (excluding Deposits and Savings prescribed in Article 9, paragraph (1), item (i) of the Act or Article 33, paragraph (1) (Scope of Deposits and Savings, etc. Exempt from Taxation on Interest Income, etc.) of the Order, and a Jointly Managed Trust prescribed in paragraph (2) of that Article; hereinafter referred to as "deposits and similar savings" in this Article) on deposit or in trust (hereinafter referred to as "placement" in this Article), in the name of a representative of that pupil or student, at the business office, office, or other equivalent place (hereinafter referred to as "the business office of a financial institution or other such place" in this Article) of a financial institution or other person that accepts Deposits and Savings (limited to a person listed in Article 32, item (i) (Scope of Financial Institutions, etc.) of the Order), the pupil or student must, each time the placement is made (or, if the placement is based on a contract relating to deposits and similar savings listed in the items of Article 6, paragraph (1) (Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized), when the first placement is made), submit a document certifying that the deposits and similar savings in the placement are placed under the guidance of the head of that school.

When the head of the business office of a financial institution or other such place has received the submission of the document under the preceding paragraph, the head must, without delay, indicate on the passbook, certificate, beneficiary certificate, or other document relating to the deposits and similar savings to which that document relates that those deposits and similar savings fall under Article 9, paragraph (1), item (ii) of the Act.

The requirement specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) (Commuting Allowances Exempt from Taxation) of the Order is that the facility for parking the means of transportation prescribed in that item is located in the vicinity of the place where the person works, in relation to the commuting allowance prescribed in that Article that the person receives, or in the vicinity of a station, stop, or other facility of the transportation facility that the person uses for commuting.

The amount specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) of the Order is the amount equivalent to the amount specified in each of the following items for the category of case set forth in that item, of the fee for the parking facility, etc. prescribed in that item (hereinafter referred to as the "parking facility, etc." in this paragraph) (if the person uses two or more parking facilities, etc., the total amount of the amounts specified in each of the following items for the category of case set forth in that item, of the fee for each parking facility, etc.).

in the case where the fee for that parking facility, etc. is set on a monthly basis: the amount of that fee (if it is set on the basis of a period exceeding one month that is a whole-number multiple of one month, the amount calculated by dividing the amount of the fee for that parking facility, etc. by that multiple);

in the case where the fee for that parking facility, etc. is set on a yearly basis: the amount calculated by dividing the amount of that fee by twelve (if it is set on the basis of a period exceeding one year that is a whole-number multiple of one year, the number obtained by multiplying twelve by that multiple);

in the case where the fee for that parking facility, etc. is set to be borne each time the facility is used: any of the following amounts;

the total amount for one month of the amounts of that fee that the person bore each time the facility was used for commuting;

the amount calculated by multiplying the amount of that fee to be borne for a single use by the number of times per month that the person used that parking facility, etc. for commuting;

in addition to those set forth in (a) and (b), an amount calculated by a reasonable method as the amount equivalent to the total amount for one month of the amounts of that fee that the person bears each time the facility is used for commuting;

in a case other than those set forth in the preceding three items: the amount calculated by dividing the annual parking facility, etc. fee equivalent (meaning the amount calculated by multiplying the amount of the fee for that parking facility, etc. by 365 and dividing the result by the number of days corresponding to the period that served as the basis for calculating that fee, or an amount calculated by any other reasonable method) by twelve.

The person specified by Ministry of Finance Order as prescribed in Article 24, item (i) (Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation) of the Order is to be a special permanent resident specified by 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).

The business specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) (Nontaxable Income) of the Act is a business conducted by the State or a local government that provides pregnant persons with subsidies for the use of guidance and consultation on child-rearing, the services prescribed in that item, and other assistance.

The places specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following places.

the residence of a person who provides the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act;

in addition to the place set forth in the preceding item, a place where the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act can be appropriately provided.

The facilities specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following facilities.

a facility relating to the after-school healthy child development program prescribed in Article 6-3, paragraph (2) (Definitions) of the Child Welfare Act (Act No. 164 of 1947), the short-term child-rearing support program prescribed in paragraph (3) of that Article, the temporary childcare program prescribed in paragraph (7) of that Article, the home-based childcare program prescribed in paragraph (9) of that Article, the small-scale childcare program prescribed in paragraph (10) of that Article, the home-visit childcare program prescribed in paragraph (11) of that Article, the childcare program at a place of business prescribed in paragraph (12) of that Article, the sick-child childcare program prescribed in paragraph (13) of that Article, the child-rearing assistance activity support program prescribed in paragraph (14) of that Article, or the parent-child relationship formation support program prescribed in paragraph (21) of that Article;

a facility relating to the community child-rearing support center program prescribed in Article 6-3, paragraph (6) of the Child Welfare Act, and a facility similar to that facility;

a nursery school prescribed in Article 39, paragraph (1) (Nursery Schools) of the Child Welfare Act;

a facility prescribed in Article 59-2, paragraph (1) (Notification of Unauthorized Childcare Facilities) of the Child Welfare Act;

a facility relating to the postpartum care program prescribed in Article 17-2, paragraph (1) (Postpartum Care Programs) of the Maternal and Child Health Act (Act No. 141 of 1965), and a facility similar to that facility;

an authorized center for early childhood education and care prescribed in Article 2, paragraph (6) (Definitions) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006);

a facility relating to the program set forth in Article 7, paragraph (10), item (v) (Definitions) or Article 59, item (ii) or (iii) (Community Programs for Supporting Children and Child-rearing) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012);

a facility that provides the special childcare prescribed in Article 30, paragraph (1), item (iv) (Payment of Special Benefits for Community-Based Childcare) of the Act on Support for Children and Child-rearing;

a facility relating to the program set forth in Article 59, item (iv) of the Act on Support for Children and Child-rearing (limited to a program that provides subsidies for the cost of using a facility relating to a program of diverse group activities for children not yet enrolled in an elementary school prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947)), and a facility similar to that facility (excluding a facility set forth in item (iv));

a facility relating to a program that provides guidance, consultation, information, or advice on childcare and other child-rearing.