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Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person

第三条（障害者等に該当する旨を証する書類の範囲等に関する経過措置）

The provisions of Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including where applied mutatis mutandis pursuant to (Ministry of Finance Order No. 15 of 1957); the same applies hereinafter in this paragraph) apply to the written notification prescribed in Article 7, paragraph (8) of the New Regulation that is submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the written notification prescribed in (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Former Regulation (including where applied mutatis mutandis pursuant to ) that was submitted before the Effective Date.

改正後の所得税法施行規則（以下「新規則」という。）第七条第八項（障害者等に該当する旨を証する書類の範囲等）（（障害者等の少額公債の利子の非課税）において準用する場合を含む。以下この項において同じ。）の規定は、この省令の施行の日（以下「施行日」という。）以後に提出する新規則第七条第八項に規定する届出書について適用し、施行日前に提出した（障害者等に該当する旨を証する書類の範囲等）（において準用する場合を含む。）に規定する届出書については、なお従前の例による。

In the case where a person who, before January 1, 2016, submitted the written application prescribed in prior to amendment by the provisions of (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the (hereinafter referred to as the "2014 Former Order") (including where applied mutatis mutandis pursuant to prior to amendment by the provisions of (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Order) (limited to a person who has not submitted any of the documents set out in items (i) through (v) during the period from that date to the day before the Effective Date) first submits, on or after the Effective Date, the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to ) (limited to the case where the person has not submitted any of the documents set out in item (i) or (vi) on or after the Effective Date), with respect to the application of Article 7, paragraph (8) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to ) in that case, the phrase "in the case where the person has come to fall under any of the following cases" in Article 7, paragraph (8) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "in the case where the person has changed his or her name, domicile or individual number", the phrase "individual number (in the case set out in item (i), the name and domicile before the change and the name and domicile after the change)" is deemed to be replaced with "individual number", and the phrase "documents (in the case set out in item (i), any of the documents set out in the items of that paragraph or the documents prescribed in paragraph (2) of the following Article)" is deemed to be replaced with "documents":

平成二十八年一月一日前に行政手続における特定の個人を識別するための番号の利用等に関する法律及び（所得税法施行令の一部改正）の規定による改正前の所得税法施行令（以下「平成二十六年旧令」という。）（障害者等に該当する旨を証する書類の範囲）（（租税特別措置法施行令の一部改正）（障害者等の少額公債の利子の非課税）において準用する場合を含む。）に規定する申請書を提出した者（同日から施行日の前日までの間に第一号から第五号までに掲げる書類のいずれをも提出していない者に限る。）が、施行日以後最初に所得税法施行規則第七条第八項（障害者等に該当する旨を証する書類の範囲等）（において準用する場合を含む。）に規定する届出書を提出する場合（施行日以後に第一号又は第六号に掲げる書類のいずれをも提出していない場合に限る。）における所得税法施行規則第七条第八項（において準用する場合を含む。）の規定の適用については、所得税法施行規則第七条第八項中「次に掲げる場合に該当することとなつた場合」とあるのは「その氏名、住所又は個人番号の変更をした場合」と、「個人番号（第一号に掲げる場合には、その変更前の氏名及び住所並びに変更後の氏名及び住所）」とあるのは「個人番号」と、「書類（第一号に掲げる場合には、同項各号に掲げるいずれかの書類又は次条第二項に規定する書類）」とあるのは「書類」とする。

the statement of change of the maximum amount of tax-exempt savings prescribed in Article 10, paragraph (4) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act, or the statement of change of the maximum amount of special tax-exempt savings prescribed in Article 10, paragraph (4) of the Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation;

所得税法第十条第四項（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限度額変更申告書又は租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書

the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014; referred to as the "2014 Amending Regulation" through Article 14 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions) (including where applied mutatis mutandis pursuant to after amendment by the provisions of (Partial Amendment of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 51 of 2014));

（平成二十六年財務省令第五十三号。以下附則第十四条（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）までにおいて「平成二十六年改正規則」という。）による改正後の所得税法施行規則第七条第八項（障害者等に該当する旨を証する書類の範囲等）（（租税特別措置法施行規則の一部改正）の規定による改正後の（障害者等の少額公債の利子の非課税）において準用する場合を含む。）に規定する届出書

the statement of change concerning tax-exempt savings prescribed in after amendment by the provisions of (hereinafter in this item referred to as the "2014 New Order"), or the statement of change concerning special tax-exempt savings prescribed in of the 2014 New Order as applied mutatis mutandis pursuant to after amendment by the provisions of ;

の規定による改正後の所得税法施行令（以下この号において「平成二十六年新令」という。）（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又はの規定による改正後の（障害者等の少額公債の利子の非課税）において準用するに規定する特別非課税貯蓄に関する異動申告書

the application form for tax-exempt savings prescribed in prior to amendment by the provisions of (Partial Amendment of the Income Tax Act) of the , or the application form for special tax-exempt savings prescribed in prior to amendment by the provisions of (Partial Amendment of the Act on Special Measures Concerning Taxation) of the 2016 Amendment Act;

（所得税法の一部改正）の規定による改正前の（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又は（租税特別措置法の一部改正）の規定による改正前の（障害者等の少額公債の利子の非課税）に規定する特別非課税貯蓄申込書

the application for succession to tax-exempt savings prescribed in prior to amendment by the provisions of (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the , or the application for succession to special tax-exempt savings prescribed in of the 2016 Former Order as applied mutatis mutandis pursuant to prior to amendment by the provisions of (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the ;

（所得税法施行令の一部改正）の規定による改正前の所得税法施行令（以下この号において「平成二十八年旧令」という。）（非課税貯蓄相続申込書）（租税特別措置法施行令の一部改正）の規定による改正前の（障害者等の少額公債の利子の非課税）において準用するに規定する特別非課税貯蓄相続申込書

the statement under or (including where applied mutatis mutandis pursuant to ).

又は（非課税貯蓄に関する異動申告書）（において準用する場合を含む。）の規定による申告書

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