第四十二条（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲）
Article 42Scope of Statements of Tax-Exempt Savings That May Be Submitted Repeatedly via the Business Office of the Same Financial Institution or Other Such Place
The statements of tax-exempt savings specified by Cabinet Order prescribed in Article 10, paragraph (7) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are the following:
法第十条第七項（障害者等の少額預金の利子所得等の非課税）に規定する政令で定める非課税貯蓄申告書は、次に掲げるものとする。
Where the business office of a financial institution or other such place via which a statement of tax-exempt savings already submitted was submitted is a business office or office of one of the following financial institutions (referred to in the following paragraph as the "office of a trust bank, etc."), a statement of tax-exempt savings submitted for deposits and similar savings of a type other than that stated in that statement among deposits and similar savings:
A financial institution that engages, pursuant to the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943), in the trust business prescribed in Article 1, paragraph (1) (Authorization of Concurrent Business) of that Act, being a financial institution prescribed in that paragraph, a long term credit bank prescribed in Article 2 (Definitions) of the Long Term Credit Bank Act, an ordinary bank prescribed in Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion that has received the authorization under that paragraph (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of Long Term Credit Banks into Ordinary Banks) of that Act), a federation of Shinkin banks whose district is the whole country as prescribed in Article 54-2-4, paragraph (1) (Issuance of Federation Bonds of National Scope) of the Shinkin Bank Act that has received the authorization under paragraph (3) of that Article, the Norinchukin Bank, or Shoko Chukin Bank, Ltd.;
金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関、長期信用銀行法第二条（定義）に規定する長期信用銀行、金融機関の合併及び転換に関する法律第八条第一項（特定社債の発行）に規定する普通銀行で同項（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の認可を受けたもの、信用金庫法第五十四条の二の四第一項（全国連合会債の発行）に規定する全国を地区とする信用金庫連合会で同条第三項により認可を受けたもの、農林中央金庫又は株式会社商工組合中央金庫
A bank, Shinkin bank, federation of Shinkin banks, labor bank, federation of labor banks, credit cooperative, federation of credit cooperatives, agricultural cooperative, federation of agricultural cooperatives, fishery cooperative, federation of fishery cooperatives, fishery processing cooperative, or federation of fishery processing cooperatives that has received the registration under Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act (excluding those that fall under the financial institutions listed in (a));
金融商品取引法第三十三条の二（金融機関の登録）の登録を受けた銀行、信用金庫、信用金庫連合会、労働金庫、労働金庫連合会、信用協同組合、信用協同組合連合会、農業協同組合、農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合又は水産加工業協同組合連合会（イに掲げる金融機関に該当するものを除く。）
Where a notice of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Notice of Discontinuance of Tax-Exempt Savings) has already been submitted or is deemed to have been submitted pursuant to paragraph (4) of that Article, a statement of tax-exempt savings submitted again, via the business office of a financial institution or other such place referred to in paragraph (1) or (5) of that Article, for deposits and similar savings of the type pertaining to that notice.
With regard to the application of Article 10, paragraph (3) of the Act and Article 41, paragraph (1) (Declaration of Change to the Tax-Exempt Savings Limit) to a statement of tax-exempt savings submitted via the office of a trust bank, etc., in Article 10, paragraph (3), item (iii) of the Act, the phrase "Deposits or Savings, Jointly Managed Trust, specific form of Bond-Based Investment Trust Under Public Offering, or Securities" is deemed to be replaced with "for each of Deposits or Savings, Jointly Managed Trust, specific form of Bond-Based Investment Trust Under Public Offering, or Securities"; in item (iv) of that paragraph, the phrase "via which the person has already submitted" is deemed to be replaced with "via which, or via the business office of that financial institution or other such place, the person has already submitted" and the phrase "any other business office of a financial institution or other such place" is deemed to be replaced with "the business office of that financial institution or other such place and any other business office of a financial institution or other such place"; and in Article 41, paragraph (1), item (vii), the phrase "the business office of another financial institution or other such place" is deemed to be replaced with "the business office of that financial institution or other such place or the business office of another financial institution or other such place".
信託銀行の営業所等を経由して提出する非課税貯蓄申告書に係る法第十条第三項の規定及び第四十一条第一項（非課税貯蓄限度額変更申告書）の規定の適用については、法第十条第三項第三号中「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で」とあるのは「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ごとに」と、同項第四号中「既に」とあるのは「既に当該金融機関の営業所等又は」と、「当該他の」とあるのは「当該金融機関の営業所等及び他の」と、第四十一条第一項第七号中「他の」とあるのは「当該金融機関の営業所等又は他の」とする。
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）。
定義第三十二条第一項第一号・この節の中だけ
中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号（協同組合連合会）の事業を行う協同組合連合会
わかりやすく言うと
中小企業等協同組合法に基づく協同組合連合会のうち、会員の預金又は定期積金の受入れの事業を行うもののことです（中小企業等協同組合法第九条の九第一項第一号）。
略称規定第四十二条第一項第一号・この規定及び第四十二条第二項の中だけ
既に提出した非課税貯蓄申告書の提出の際に経由した金融機関の営業所等が、次に掲げる金融機関の営業所又は事務所（次項において「信託銀行の営業所等」という。）である場合において…
わかりやすく言うと
信託業務を兼営する金融機関、長期信用銀行、農林中央金庫、株式会社商工組合中央金庫など第四十二条第一項第一号イに掲げる金融機関と、金融商品取引法第三十三条の二の登録を受けた銀行、信用金庫、信用協同組合、農業協同組合などの、営業所又は事務所のことです。