Article 3-3Meanings of the Terms
第三条の三(用語の意義)
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。
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。
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。
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。
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。
person with a disability or other eligible person, or the business office of a financial institution or other such placemachine translation
「障害者等又は金融機関の営業所等」
In Chapter III, the persons with disabilities and other eligible persons (障害者等) — such as holders of a physical disability certificate and wives entitled to a survivors' basic pension or widow's pension — and the business offices of a financial institution or other such places (金融機関の営業所等) where they place tax-exempt savings, as Article 10, paragraph (1) of the Income Tax Act defines them.
Defined inArticle 3-3, paragraph (1), item (ii)· applies only in this chapter
placement, or deposits and similar savingsmachine translation
「預入等又は預貯金等」
In Chapter III, the placement (預入等) — depositing, entrusting or buying — and the deposits and similar savings (預貯金等) — deposits or savings, jointly managed trusts, specified publicly offered bond investment trusts (特定公募公社債等運用投資信託) and securities — as Article 31, items (i) and (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) define them by reference to Article 10, paragraph (1) of the Income Tax Act.
Defined inArticle 3-3, paragraph (1), item (iii)· applies only in this chapter
type of deposits and similar savingsmachine translation
「預貯金等の種別」
In Chapter III, which of the kinds Article 10, paragraph (1) of the Income Tax Act names a saving is: deposits or savings, a jointly managed trust, a specified publicly offered bond investment trust (特定公募公社債等運用投資信託) or securities.
Defined inArticle 3-3, paragraph (1), item (iv)· applies only in this chapter