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Article 6Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized

第六条(非課税貯蓄申込書の特例が認められる預貯金等の範囲等)

The contracts relating to deposits and similar savings specified by Ministry of Finance Order as prescribed in are the following.

(普通預金契約等についての非課税貯蓄申込書の特例)に規定する財務省令で定める預貯金等に係る契約は、次に掲げるものとする。

ordinary deposits (including ordinary savings) or savings-type deposits (including savings-type postal savings);

普通預金(普通貯金を含む。)又は貯蓄預金(貯蓄貯金を含む。)

a deposit (including savings; hereinafter the same in this item) made to a financial institution (meaning a person listed in ) for the purpose of paying taxes, which that financial institution accounts for separately from other deposits;

租税の納付に充てることを目的として金融機関((金融機関等の範囲)に掲げる者をいう。)に対してした預金(貯金を含む。以下この号において同じ。)で当該金融機関が他の預金と区分して経理しているもの

tax fund saving partnership deposits prescribed in ;

(定義)に規定する納税貯蓄組合預金

Deposits and Savings accumulated by agreeing to a fixed deposit period, or a fixed deposit amount and a fixed deferral period, for which the deferral period is three months or more;

一定の預入期間又は預入金額及び一定の据置期間を約して積み立てる預貯金でその据置期間が三月以上のもの

deferred savings;

据置貯金

Deposits and Savings accepted by a person listed in or ;

又はに掲げる者が受入れをする預貯金

time deposits (including time savings, and excluding those set forth in item (iv)) or notice deposits (including notice savings), for which it is agreed that deposits will be made repeatedly;

定期預金(定期貯金を含むものとし、第四号に掲げるものを除く。)又は通知預金(通知貯金を含む。)のうち反復して預入することを約するもの

designated money trusts and Loan Trusts, for which it is agreed that placement in trust will be made repeatedly;

指定金銭信託及び貸付信託のうち反復して信託することを約するもの

an agreement to repeatedly purchase Securities from a person listed in , , or ;

、又はに掲げる者から有価証券を反復して購入することを約するもの

a contract under which a person agrees to repeatedly purchase long-term credit bank debentures under the provisions of , specified corporate bonds under the provisions of (including as applied mutatis mutandis pursuant to ), national federation bonds under the provisions of , Norinchukin Bank bonds under the provisions of , or Shoko Chukin Bank bonds under the provisions of .

(長期信用銀行債の発行)の規定による長期信用銀行債、(特定社債の発行)((長期信用銀行が普通銀行となる転換)において準用する場合を含む。)の規定による特定社債、(全国連合会債の発行)の規定による全国連合会債、(農林債の発行)の規定による農林債又は(商工債の発行)の規定による商工債を反復して購入することを約するもの

The matters specified by Ministry of Finance Order as prescribed in are as follows:

に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth and address of the person who submits the written notification prescribed in (referred to as the "submitter" in item (iii));

に規定する届出書を提出する者(第三号において「提出者」という。)の氏名、生年月日及び住所

the date on which, and the fact that, the submitter ceased to fall under the category of a Person with a Disability or other eligible person;

障害者等に該当しないこととなつた年月日及びその事実

the type of the Deposits and Savings, etc. that the submitter has stated in the statement of tax-exempt savings submitted via the business office of that financial institution or other such place;

預貯金等のうち、提出者がその金融機関の営業所等を経由して提出した非課税貯蓄申告書に記載したものの種別

any other matters for reference.

その他参考となるべき事項

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