Search

Search provisions, jump to a law or an article

1 article

Article 13Organization and Retention of Books and Documents, etc. at the Business Office of a Financial Institution or Other Such Place

第十三条（金融機関の営業所等における帳簿書類等の整理保存）

The director of the business office of a financial institution or other such place must organize, by person, the documents, electronic or magnetic records or electronic certificates for signature or similar records set forth in each of the following items that the director has prepared, received provision of, accepted, or received submission or transmission of, and retain them for five years starting from the year following the year that includes the day specified in .

金融機関の営業所等の長は、次の各号に掲げるその作成し、提供を受け、受理し、又は提出若しくは送信を受けた書類、電磁的記録又は署名用電子証明書等を各人別に整理し、当該各号に定める日の属する年の翌年から五年間保存しなければならない。

a copy of a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit and a statement of change concerning tax-exempt savings, or an electronic or magnetic record recording the particulars to be stated in those statements that was provided by electronic or magnetic means, or a document created by outputting the content of the information recorded in that electronic or magnetic record: the day on which the statement of discontinuance of tax-exempt savings or the notification of the death of a tax-exempt saver pertaining to those statements was submitted (where a statement of discontinuance of tax-exempt savings is deemed to have been submitted pursuant to , the day on which it is deemed to have been submitted);

非課税貯蓄申告書、非課税貯蓄限度額変更申告書及び非課税貯蓄に関する異動申告書の写し又は電磁的方法により提供されたこれらの申告書に記載すべき事項が記録された電磁的記録若しくは当該電磁的記録に記録された情報の内容を出力することにより作成した書面　これらの申告書に係る非課税貯蓄廃止申告書又は非課税貯蓄者死亡届出書の提出があつた日（（非課税貯蓄廃止申告書）の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる場合には、その提出があつたものとみなされる日）

a copy of the documents submitted pursuant to or : the day on which those documents were submitted;

又は（非課税貯蓄者死亡届出書等）の規定により提出した書類の写し　これらの書類を提出した日

an application form for tax-exempt savings (excluding one that states the limit prescribed in or ) or an application for succession to tax-exempt savings: the day on which those application forms were accepted;

非課税貯蓄申込書（又は（普通預金契約等についての非課税貯蓄申込書の特例）に規定する限度額の記載のあるものを除く。）又は非課税貯蓄相続申込書　これらの申込書を受理した日

an application to exempt savings from taxation that states the limit prescribed in the preceding item: the earlier of the day on which the period of the ordinary deposit contract, etc. prescribed in , as stated in that application to exempt savings from taxation, expires and the day on which that ordinary deposit contract, etc. was cancelled;

前号に規定する限度額の記載のある非課税貯蓄申込書　当該非課税貯蓄申込書に記載されたに規定する普通預金契約等の期間が満了する日又は当該普通預金契約等の解約があつた日のうちいずれか早い日

the books prescribed in : the day of closing of those books;

（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）に規定する帳簿　その帳簿の閉鎖の日

the books prescribed in , or the written application prescribed in (including copies of the document confirming that a person is a Person with a Disability or other eligible person and of the identity verification document prescribed in , and electronic certificates for signature or similar records), the notification of the death of a tax-exempt saver, or the written notification under the provisions of : the day of closing of those books or the day on which those written applications or written notifications were accepted;

に規定する帳簿又はに規定する申請書（に規定する障害者等確認書類及び本人確認書類の写し並びに署名用電子証明書等を含む。）、非課税貯蓄者死亡届出書若しくはの規定による届出書　当該帳簿の閉鎖の日又はこれらの申請書若しくは届出書を受理した日

the written notification prescribed in Article 7, paragraph (8) or (9) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) (including copies of the document prescribed in paragraph (8) of that Article, electronic or magnetic records recording the particulars stated in those copies, and electronic certificates for signature or similar records): the day on which those written notifications were accepted.

第七条第八項又は第九項（障害者等に該当する旨を証する書類の範囲等）に規定する届出書（同条第八項に規定する書類の写し及び当該写しに記載されている事項が記録された電磁的記録並びに署名用電子証明書等を含む。）　これらの届出書を受理した日

Where the director of the business office of a financial institution or other such place enters, in the books prescribed in , the particulars stated in the application to exempt savings from taxation set forth in item (iv) of the preceding paragraph, notwithstanding that paragraph, that application to exempt savings from taxation is not required to be retained after the day on which five years have elapsed from the year following the year that includes the day on which that application to exempt savings from taxation was accepted.

金融機関の営業所等の長は、に規定する帳簿に、前項第四号に掲げる非課税貯蓄申込書に記載された事項を記載する場合には、同項の規定にかかわらず、当該非課税貯蓄申込書は、当該非課税貯蓄申込書を受理した日の属する年の翌年から五年を経過する日後においては、その保存を要しないものとする。

The application forms set forth in paragraph (1), items (iii) and (iv), the written applications set forth in item (vi) of that paragraph, and the written notifications set forth in item (vi) of that paragraph and item (vii) of that paragraph are to include the electronic or magnetic records recording the particulars to be stated in those application forms, written applications or written notifications that were provided by electronic or magnetic means.

第一項第三号及び第四号の申込書、同項第六号の申請書並びに同号及び同項第七号の届出書には、電磁的方法により提供されたこれらの申込書、申請書又は届出書に記載すべき事項を記録した電磁的記録を含むものとする。

Read this with the articles around it

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy