Supplementary Provisions, Article 3Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第三条（障害者等の少額預金の利子所得等の非課税に関する経過措置）
What is specified by Ministry of Finance Order as prescribed in Article 4, paragraph (1) (Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Supplementary Provisions of the Amending Order is savings-type deposits and savings-type postal savings, and Deposits and Savings that a person listed in Article 32, item (ii) or (iii) of the Order for Enforcement of the Income Tax Act as amended by the Amending Order accepts and that are equivalent to ordinary deposits or ordinary savings.
改正令附則第四条第一項（障害者等の少額預金の利子所得等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ものは、貯蓄預金及び貯蓄貯金並びに改正令による改正後の所得税法施行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で普通預金又は普通貯金に相当するものとする。
The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order are the following matters:
改正令附則第四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 domicile of the person who submits the written application prescribed in Article 4, paragraph (4) 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);
改正令附則第四条第四項の申請書（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 4, paragraph (4) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "Person with a Disability or other eligible person" in this Article);
改正令附則第四条第四項に規定する障害者等（以下この条において「障害者等」という。）に該当する事実
the maximum limitation entered in the tax-exempt savings statement prescribed in Article 10, paragraph (3) of the Income Tax Act (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Elderly Persons, etc.) that was submitted via the business office of the financial institution or other such place (meaning the business office of a financial institution or other such place prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order; the same applies hereinafter in this Article), as listed in item (iii) of that paragraph (or, if the statement of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article has already been submitted with respect to that statement, the maximum limitation after the change entered in that statement); and
その金融機関の営業所等（改正令附則第四条第四項に規定する金融機関の営業所等をいう。以下この条において同じ。）を経由して提出した所得税法第十条第三項（老人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告書に記載した同項第三号に掲げる最高限度額（当該申告書につき既に同条第四項に規定する非課税貯蓄限度額変更申告書を提出している場合には、当該申告書に記載した変更後の最高限度額）
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (7) of the Supplementary Provisions of the Amending Order are the following matters:
改正令附則第四条第七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 domicile of the person who submitted the application for confirmation as a Person with a Disability or other eligible person;
その障害者等確認申請書を提出した者の氏名、生年月日及び住所
the fact that the person who submitted the application for confirmation as a Person with a Disability or other eligible person falls under the category of Person with a Disability or other eligible person;
the matters listed in item (iii) of the preceding paragraph concerning the person who submitted the application for confirmation as a Person with a Disability or other eligible person; and
the date of submission of the written application for confirmation as a Person with a Disability or other eligible person.
障害者等確認申請書の提出年月日
any other matters for reference.
その他参考となるべき事項
The head of the business office of a financial institution or other such place must organize, by individual, the application for confirmation as a Person with a Disability or other eligible person submitted to that head, or a copy thereof, and retain it for five years starting from the year following the year that includes the date on which that application for confirmation as a Person with a Disability or other eligible person was accepted.
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 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the application under Article 4, paragraph (4) 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 head of the business office of the financial institution (金融機関の営業所等) holding their savings, before 1 January 2006, to confirm that they were such a person.
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (i)· applies only in this article
person with a disability or other eligible personmachine translation
「障害者等」
In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, a person with a disability or other eligible person as Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 uses the term: one who, to keep tax-exempt treatment of savings not yet confirmed, had to apply before 1 January 2006 to the head of the business office of the financial institution (金融機関の営業所等) to be confirmed as such.
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (ii)· applies only in this article
the business office of a financial institution or other such placemachine translation
「金融機関の営業所等」
In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the business office of a financial institution or other such place as Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 uses the term: the one holding a person's savings not yet confirmed as those of a person with a disability or other eligible person (障害者等未確認預貯金等), to whose head the person had to apply for that confirmation before 1 January 2006.
Defined inSupplementary Provisions, Article 3, paragraph (2), item (iii)· applies only in this article