Article 5Scope, etc. of Securities Exempt from Taxation on Interest Income, etc.
第五条(利子所得等について非課税とされる有価証券の範囲等)
The solicitation for acquisition specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (viii) (Scope of Securities Exempt from Taxation on Interest Income, etc.) of the Order is to be a solicitation for acquisition (hereinafter referred to as "solicitation for acquisition" in this paragraph) prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) relating to the public offering of the beneficial interests that falls under the case set forth in paragraph (3), item (i) of that Article, and that is made with a statement in the prospectus prescribed in paragraph (10) of that Article and in the asset trust securitization plan prescribed in Article 2, paragraph (14) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998) to the effect that the solicitation for acquisition falls under the case set forth in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act.
令第三十三条第四項第八号(利子所得等について非課税とされる有価証券の範囲)に規定する財務省令で定める取得勧誘は、その受益権の募集に係る金融商品取引法(昭和二十三年法律第二十五号)第二条第三項(定義)に規定する取得勧誘(以下この項において「取得勧誘」という。)が同条第三項第一号に掲げる場合に該当し、かつ、同条第十項に規定する目論見書及び資産の流動化に関する法律(平成十年法律第百五号)第二条第十四項(定義)に規定する資産信託流動化計画にその取得勧誘が金融商品取引法第二条第三項第一号に掲げる場合に該当するものである旨の記載がなされて行われるものとする。
The international organization specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (ix) of the Order is an international organization exempted by a treaty or international agreement from the obligation of Withholding in Japan on interest on the bonds that it issues.
令第三十三条第四項第九号に規定する財務省令で定める国際機関は、条約又は国際間の協定により国内においてその発行する債券の利子に係る源泉徴収の義務を免除された国際機関とする。
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 Article 35, paragraph (1) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order are the following.
令第三十五条第一項(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 Article 32, item (i) (Scope of Financial Institutions, etc.) of the Order) 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(令第三十二条第一号(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 Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951);
納税貯蓄組合法(昭和二十六年法律第百四十五号)第二条第二項(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 Article 32, item (ii) or (iii) of the Order;
令第三十二条第二号又は第三号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 Article 32, item (i), (iv), or (v) of the Order;
令第三十二条第一号、第四号又は第五号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 Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act (Act No. 187 of 1952), specified corporate bonds under the provisions of Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968) (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under the provisions of Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act (Act No. 238 of 1951), Norinchukin Bank bonds under the provisions of Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act (Act No. 93 of 2001), or Shoko Chukin Bank bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007).
長期信用銀行法(昭和二十七年法律第百八十七号)第八条(長期信用銀行債の発行)の規定による長期信用銀行債、金融機関の合併及び転換に関する法律(昭和四十三年法律第八十六号)第八条第一項(特定社債の発行)(同法第五十五条第四項(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、信用金庫法(昭和二十六年法律第二百三十八号)第五十四条の二の四第一項(全国連合会債の発行)の規定による全国連合会債、農林中央金庫法(平成十三年法律第九十三号)第六十条(農林債の発行)の規定による農林債又は株式会社商工組合中央金庫法(平成十九年法律第七十四号)第三十三条(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 Article 35, paragraph (4) of the Order are as follows:
令第三十五条第四項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 Article 35, paragraph (4) of the Order (referred to as the "submitter" in item (iii));
令第三十五条第四項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
第六条の二(障害者等に該当しないこととなつた日以後に預入等をした預貯金等の利子等の計算等)
The interest, distributions of proceeds or dividends of surplus relating to the portion of the Deposits and Savings, etc. placed, etc. on or after the day of ceasing to fall under the category of a Person with a Disability or other eligible person as prescribed in Article 36, paragraph (2) (Cases Where Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons Is Not Exempt from Taxation, etc.) of the Order are to be calculated on the basis of the amount of the Deposits and Savings, etc. placed, etc. on or after that day (or, if those Deposits and Savings, etc. are Securities, the face value or equivalent amount 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 period from the day of that placement, etc. to the day of withdrawal, cancellation, redemption or purchase and cancellation of those Deposits and Savings, etc., and the interest rate on those Deposits and Savings, etc.
令第三十六条第二項(障害者等の少額預金の利子所得等が非課税とされない場合等)に規定する該当しないこととなつた日以後に預入等をした預貯金等に係る部分の利子、収益の分配又は剰余金の配当は、同日以後に預入等をした預貯金等の金額(当該預貯金等が有価証券である場合には、その法第十条第一項(障害者等の少額預金の利子所得等の非課税)に規定する額面金額等)、当該預入等の日から当該預貯金等の払戻し、解約、償還又は買入償却の日までの期間及び当該預貯金等の利率を基礎として計算するものとする。
The items specified by Ministry of Finance Order as prescribed in Article 36, paragraph (3) of the Order are ordinary deposits, ordinary savings, savings deposits, savings-deposit-type savings, the Deposits and Savings set forth in paragraph (1), items (ii) and (iii) of the preceding Article, and Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order which are equivalent to ordinary deposits or ordinary savings.
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
solicitation for acquisitionmachine translation
「取得勧誘」
A solicitation of offers to acquire newly issued securities, including the acts that a Cabinet Office Order (内閣府令) treats as similar to it (取得勧誘類似行為).
Short name set inArticle 5, paragraph (1)· applies only in this paragraph
submittermachine translation
「提出者」
In Article 6, paragraph (2), the person submitting the notification referred to in Article 35, paragraph (4) of the Order for Enforcement of the Income Tax Act.
Short name set inArticle 6, paragraph (2), item (i)· applies only in this provision and in Article 6, paragraph (2), item (iii)