Article 3-3, paragraph (1)
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
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Read the text in force →Regulation for Enforcement of the Income Tax Act
所得税法施行規則
Chapter III Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons (Article 3-3)
The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 17 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Chapter III Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons第三章 障害者等の少額預金の利子所得等の非課税
Article 3-3第三条の三
Meanings of the Terms（用語の意義）
Article 3-3, paragraph (1), item (i)
application form for tax-exempt savings, statement of tax-exempt savings, statement of change of the tax-exempt savings limit, statement of change relating to tax-exempt savings, statement of discontinuance of tax-exempt savings, notification of the death of a tax-exempt saver, or application for succession to tax-exempt savings: respectively, the application form for tax-exempt savings 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, the statement of tax-exempt savings prescribed in paragraph (3) of that Article, the statement of change of the tax-exempt savings limit prescribed in paragraph (4) of that Article, the statement of change relating to tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Relating to Tax-Exempt Savings) of the Order, the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Order, the notification of the death of a tax-exempt saver prescribed in Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order, or the application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order;
非課税貯蓄申込書、非課税貯蓄申告書、非課税貯蓄限度額変更申告書、非課税貯蓄に関する異動申告書、非課税貯蓄廃止申告書、非課税貯蓄者死亡届出書又は非課税貯蓄相続申込書 それぞれ法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書、同条第四項に規定する非課税貯蓄限度額変更申告書、令第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書、令第四十五条第一項（非課税貯蓄廃止申告書）に規定する非課税貯蓄廃止申告書、令第四十六条第二項（非課税貯蓄者死亡届出書等）に規定する非課税貯蓄者死亡届出書又は令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書をいう。
Article 3-3, paragraph (1), item (ii)
Person with a Disability or other eligible person, or the business office of a financial institution or other such place: a Person with a Disability or other eligible person, or the business office of a financial institution or other such place, prescribed in Article 10, paragraph (1) of the Act.
障害者等又は金融機関の営業所等 法第十条第一項に規定する障害者等又は金融機関の営業所等をいう。
Article 3-3, paragraph (1), item (iii)
placement, or deposits and similar savings: placement, or deposits and similar savings, prescribed in Article 31, item (i) or (ii) (Meanings of Terms) of the Order;
預入等又は預貯金等 令第三十一条第一号又は第二号（用語の意義）に規定する預入等又は預貯金等をいう。
Article 3-3, paragraph (1), item (iv)
type of deposits and similar savings: the distinction among Deposits and Savings, a Jointly Managed Trust, a specified Bond-Based Investment Trust Under Public Offering, and Securities prescribed in Article 10, paragraph (1) of the Act.
預貯金等の種別 法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券の別をいう。