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Supplementary Provisions, Article 3, paragraph (2)

第二項

The provisions of Article 10, paragraphs (8) and (9) of the new Income Tax Act apply to the provision, on or after the effective date, to a business office or other office of a financial institution referred to in paragraph (8) of that Article, by the electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a tax-exempt savings application prescribed in paragraph (1) of that Article, a tax-exempt savings declaration prescribed in paragraph (3) of that Article and a declaration of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article.

新所得税法第十条第八項及び第九項の規定は、施行日以後に同条第八項の金融機関の営業所等に対して行う同項に規定する電磁的方法による同条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項に規定する非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。

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