Supplementary Provisions, Article 2Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons
第二条(障害者等の郵便貯金の利子所得の非課税に関する経過措置)
The matters specified by Ministry of Finance Order as prescribed in Article 3, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning Exemption from Taxation of Interest Income from Postal Savings of Persons with a Disability and Other Eligible Persons) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 103 of 2002; hereinafter referred to as the "Amending Order") are the following matters:
所得税法施行令の一部を改正する政令(平成十四年政令第百三号。以下「改正令」という。)附則第三条第三項(障害者等の郵便貯金の利子所得の非課税に関する経過措置)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 domicile of the person who submits the written application prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "application for confirmation as a Person with a Disability or other eligible person" in this Article);
改正令附則第三条第三項の申請書(以下この条において「障害者等確認申請書」という。)を提出する者の氏名、生年月日及び住所
the fact that the person falls under the category of Person with a Disability or other eligible person prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order; and
改正令附則第三条第三項に規定する障害者等に該当する事実
any other matters for reference.
その他参考となるべき事項
A person who accepts postal savings must organize the application for confirmation as a Person with a Disability or other eligible person received from the post office handling the matter prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order, by individual, and retain it for five years from the date on which that application for confirmation as a Person with a Disability or other eligible person was accepted, at the postal savings ledger authority prescribed in Article 19 (Savings Ledger) of the Postal Savings Act (Act No. 144 of 1947) or at another place equivalent thereto.
郵便貯金の受入れをする者は、改正令附則第三条第三項に規定する取扱郵便局から送付を受けた障害者等確認申請書を各人別に整理し、郵便貯金法(昭和二十二年法律第百四十四号)第十九条(貯金原簿)に規定する貯金原簿所管庁その他これに準ずる場所において、当該障害者等確認申請書を受理した日から五年間保存しなければならない。
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, short name for Cabinet Order No. 103 of 2002, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application for confirmation as a person with a disability or other eligible personmachine translation
「障害者等確認申請書」
In Article 2 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the application under Article 3, paragraph (3) of the supplementary provisions of Cabinet Order No. 103 of 2002 by which a person with a disability or other eligible person (障害者等) asked the post office handling their postal savings (取扱郵便局), before 1 January 2006, to confirm that they were such a person.
Short name set inSupplementary Provisions, Article 2, paragraph (1), item (i)· applies only in this article