第三十四条(非課税貯蓄申込書の記載事項及び提出)
Article 34Required Particulars and Submission of Application to Exempt Savings from Taxation
An application to exempt savings from taxation must state that the submitter wishes to receive the application of the provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, and the following matters:
非課税貯蓄申込書には、法第十条第一項(障害者等の少額預金の利子所得等の非課税)の規定の適用を受けようとする旨及び次に掲げる事項を記載しなければならない。
the submitter's name, date of birth, and domicile;
提出者の氏名、生年月日及び住所
the fact that the submitter falls under the category of a Person with a Disability or other eligible person;
障害者等に該当する事実
the type of those deposits and similar savings that the submitter has stated in the statement of tax-exempt savings submitted via the business office of that financial institution or other such place;
預貯金等のうち、提出者がその金融機関の営業所等を経由して提出した非課税貯蓄申告書に記載したものの種別
the amount of the deposits and similar savings set out in the preceding item that are to be placed and for which the submitter wishes to receive the application of Article 10, paragraph (1) of the Act (where those deposits and similar savings are Securities, their face value or equivalent amount);
other matters useful for reference purposes.
その他参考となるべき事項
An application to exempt savings from taxation must be submitted to the business office of the financial institution or other such place where the placement is made, each time a placement is made of deposits and similar savings for which the submitter wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act.
The business office of a financial institution or other such place must not accept an application to exempt savings from taxation submitted by an individual if the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated in it differ from the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated or recorded in the documents prescribed in Article 10, paragraph (2) of the Act or the electronic certificate for signature or similar record presented or transmitted pursuant to the provisions of that paragraph, and from the name, date of birth, and domicile stated in the statement of tax-exempt savings pertaining to that person (where a notice prescribed in Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) has been submitted, the changed name and domicile stated in that notice).
定義第三十一条第一項第二号・この節の中だけ
法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券
わかりやすく言うと
障害者等の少額預金の非課税の対象となる預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券のことです(所得税法第十条第一項)。