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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 are the following matters:

(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 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);

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 of the Supplementary Provisions of the Amending Order; and

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 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 or at another place equivalent thereto.

郵便貯金の受入れをする者は、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、(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。

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