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いまの条文を読む →第三章 障害者等の少額預金の利子所得等の非課税（第八条から第十一条まで）
所得税法施行規則の一部を改正する省令（令和八年財務省令第十七号）による改正後の条文です。変わる言葉に印をつけています。
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令第四十三条第一項前段（非課税貯蓄に関する異動申告書）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 matters specified by Ministry of Finance Order as prescribed in the first sentence of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order are the following matters:
令第四十三条第一項に規定する申告書を提出する者（以下この号及び次号において「提出者」という。）の氏名、生年月日、住所及び個人番号（提出者の氏名又は住所の変更をした場合には、当該提出者の氏名、生年月日及び住所）
the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (1) of the Order (hereinafter referred to as the "submitter" in this item and the following item) (in the case where the submitter has changed their name or domicile, the name, date of birth and domicile of the submitter);
提出者の変更前の氏名、住所又は個人番号及び変更後の氏名、住所又は個人番号
the name, domicile or individual number of the submitter before the change and the name, domicile or individual number after the change;
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預貯金等の種別
the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. of that financial institution;
前号の非課税貯蓄申告書の提出年月日
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
その他参考となるべき事項
any other matters for reference.
令第四十三条第一項後段に規定する財務省令で定める書類は、前条第二項に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第四十三条第一項前段に規定する個人の変更前の氏名又は住所の記載がある書類とする。
The documents specified by Ministry of Finance Order as prescribed in the second sentence of Article 43, paragraph (1) of the Order are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set out in item (i) of that paragraph), the documents that bear the name or domicile, before the change, of the individual prescribed in the first sentence of Article 43, paragraph (1) of the Order.
令第四十三条第一項前段に規定する個人が、同項第一号に掲げる場合に該当して同項の規定により非課税貯蓄に関する異動申告書を提出したときは、当該非課税貯蓄に関する異動申告書を受理した金融機関の営業所等の長は、当該非課税貯蓄に関する異動申告書（電磁的方法により提供された当該非課税貯蓄に関する異動申告書に記載すべき事項を記録した電磁的記録を含む。）に、当該個人の個人番号を付記するものとする。
In the case where an individual prescribed in the first sentence of Article 43, paragraph (1) of the Order falls under the case set out in item (i) of that paragraph and has submitted a statement of change concerning tax-exempt savings pursuant to the provisions of that paragraph, the head of the business office, etc. of the financial institution that received the statement of change concerning tax-exempt savings is to add the individual number of that individual to the statement of change concerning tax-exempt savings (including an electronic or magnetic record recording the matters to be stated in the statement of change concerning tax-exempt savings that were provided by electronic or magnetic means).
令第四十三条第二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 matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (2) of the Order are the following matters:
令第四十三条第二項に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号
the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (2) of the Order;
令第四十三条第二項に規定する移管前の営業所等の名称及び所在地並びに同項に規定する移管先の営業所等の名称及び所在地
the name and location of the business office, etc. before transfer prescribed in Article 43, paragraph (2) of the Order, and the name and location of the business office, etc. to which the transfer is made as prescribed in that paragraph;
前号に規定する移管前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預貯金等の種別
the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. before transfer prescribed in the preceding item;
前号の非課税貯蓄申告書の提出年月日
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
その他参考となるべき事項
any other matters for reference.
令第四十三条第三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 matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (3) of the Order are the following matters:
令第四十三条第三項に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号
the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (3) of the Order;
令第四十三条第三項に規定する特定業務につき生じた同項各号に掲げる事由の別及び当該事由が生じた年月日
the category of the grounds set out in the items of Article 43, paragraph (3) of the Order that have arisen with respect to the specified business prescribed in that paragraph, and the date on which those grounds arose;
前号の特定業務につき同号の事由が生じた令第四十三条第三項に規定する特定金融機関の同項に規定する特定営業所等の名称及び所在地並びに同項に規定する移管先の営業所等の名称及び所在地
the name and location of the specified business office, etc. prescribed in Article 43, paragraph (3) of the Order of the specified financial institution prescribed in that paragraph with respect to whose specified business referred to in the preceding item the grounds referred to in that item arose, and the name and location of the business office, etc. to which the transfer is made as prescribed in that paragraph;
前号に規定する特定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預貯金等の種別
the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the specified business office, etc. prescribed in the preceding item;
前号の非課税貯蓄申告書の提出年月日
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
その他参考となるべき事項
any other matters for reference.
令第四十一条の三第一項（非課税貯蓄申告書への確認をした旨の記載等）及び令第四十三条第一項後段（非課税貯蓄に関する異動申告書）に規定する財務省令で定める事項は、非課税貯蓄申告書、非課税貯蓄限度額変更申告書又は非課税貯蓄に関する異動申告書の受理の際に提示を受けた法第十条第五項（障害者等の少額預金の利子所得等の非課税）に規定する書類若しくは前条第二項に規定する書類の名称又は当該受理の際に署名用電子証明書等の送信を受けた旨とする。
The matters specified by Ministry of Finance Order as prescribed in Article 41-3, paragraph (1) (Entry of the Fact of Confirmation in a Statement of Tax-Exempt Savings) and the second sentence of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order are the names of the documents prescribed in Article 10, paragraph (5) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) or of the documents prescribed in paragraph (2) of the preceding Article that were presented upon receipt of a statement of tax-exempt savings, a statement of change of the tax-exempt savings limit, or a statement of change concerning tax-exempt savings, or the fact that an electronic certificate for signature or similar record was transmitted upon that receipt.
令第四十四条第一項（金融機関等において事業譲渡等があつた場合の申告）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 matters specified by Ministry of Finance Order as prescribed in Article 44, paragraph (1) (Statement in the Case of a Business Transfer, etc. at a Financial Institution, etc.) of the Order are the following matters:
令第四十四条第一項に規定する移管先の営業所等の名称、所在地及び当該移管先の営業所等に係る同項に規定する金融機関等の法人番号
the name and location of the business office, etc. to which the transfer is made as prescribed in Article 44, paragraph (1) of the Order, and the corporate number of the financial institution, etc. prescribed in that paragraph pertaining to that business office, etc. to which the transfer is made.
令第四十四条第一項に規定する移管をした金融機関の営業所等の名称及び所在地
the name and location of the business office, etc. of the financial institution that made the transfer prescribed in Article 44, paragraph (1) of the Order;
当該移管に係る個人の氏名、生年月日及び住所並びに障害者等に該当する事実並びに当該個人が前号に規定する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（電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項を記録した電磁的記録を含む。次号において同じ。）に記載され、又は記録された預貯金等の種別及び法第十条第三項第三号（障害者等の少額預金の利子所得等の非課税）に掲げる最高限度額（非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額）
the name, date of birth and domicile of the individual concerned in that transfer, the fact that the individual is a Person with a Disability or other eligible person, the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings that the individual submitted via the business office, etc. of the financial institution referred to in the preceding item (including an electronic or magnetic record recording the matters to be stated in the statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item), and the maximum limitation set out in Article 10, paragraph (3), item (iii) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change);
前号の非課税貯蓄申告書に記載され、又は記録された法第十条第三項第四号に掲げる最高限度額の合計額
the total amount of the maximum limitations set out in Article 10, paragraph (3), item (iv) of the Act that are stated or recorded in the statement of tax-exempt savings referred to in the preceding item; and
その他参考となるべき事項
any other matters for reference.
令第四十五条第一項（非課税貯蓄廃止申告書）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 matters specified by Ministry of Finance Order as prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Order are the following matters:
非課税貯蓄廃止申告書を提出する者の氏名、生年月日、住所及び個人番号
the name, date of birth, domicile and individual number of the person who submits the statement of discontinuance of tax-exempt savings;
当該金融機関の営業所等において預入等をした預貯金等で法第十条第一項（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ることをやめようとするものの種別
the type of the deposits and similar savings placed with the business office, etc. of that financial institution, or otherwise deposited there, for which the person intends to cease to be subject to the application of the provisions of Article 10, paragraph (1) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons);
前号の預貯金等に係る法第十条第三項第三号に掲げる最高限度額（非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額。次項第三号において同じ。）
the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the deposits and similar savings referred to in the preceding item (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change; the same applies in item (iii) of the following paragraph); and
その他参考となるべき事項
any other matters for reference.
令第四十五条第五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 matters specified by Ministry of Finance Order as prescribed in Article 45, paragraph (5) of the Order are the following matters:
令第四十五条第四項の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる者の氏名、生年月日、住所及び個人番号
the name, date of birth, domicile and individual number of the person who is deemed, pursuant to the provisions of Article 45, paragraph (4) of the Order, to have submitted a statement of discontinuance of tax-exempt savings;
令第四十五条第四項の規定により提出があつたものとみなされる非課税貯蓄廃止申告書に係る非課税貯蓄申告書（電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項を記録した電磁的記録を含む。次号において同じ。）に記載され、又は記録された預貯金等の種別
the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings pertaining to the statement of discontinuance of tax-exempt savings that is deemed to have been submitted pursuant to the provisions of Article 45, paragraph (4) of the Order (including an electronic or magnetic record recording the matters to be stated in that statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item);
前号の非課税貯蓄申告書に係る法第十条第三項第三号に掲げる最高限度額
the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the statement of tax-exempt savings referred to in the preceding item;
令第四十五条第四項の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる年月日
the date on which the statement of discontinuance of tax-exempt savings is deemed to have been submitted pursuant to the provisions of Article 45, paragraph (4) of the Order; and
その他参考となるべき事項
any other matters for reference.
令第四十六条第一項（非課税貯蓄者死亡届出書等）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 matters specified by Ministry of Finance Order as prescribed in Article 46, paragraph (1) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order are the following matters:
非課税貯蓄者死亡届出書を提出する相続人の氏名及び住所
the name and domicile of the heir who submits the notification of the death of a tax-exempt saver;
被相続人の氏名、生年月日及び死亡の時における住所並びに死亡年月日
the name, date of birth and domicile at the time of death of the decedent, and the date of death;
当該金融機関の営業所等において預入等をした被相続人に係る預貯金等で法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定の適用に係るものの種別
the type of the deposits and similar savings of the decedent placed with the business office, etc. of that financial institution, or otherwise deposited there, that are subject to the application of the provisions of Article 10, paragraph (1) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons); and
その他参考となるべき事項
any other matters for reference.
令第四十六条第二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 matters specified by Ministry of Finance Order as prescribed in Article 46, paragraph (2) of the Order are the following matters:
非課税貯蓄者死亡届出書を提出した者の被相続人又は死亡したことを知つた非課税貯蓄申告書を提出した個人（以下この項において「被相続人等」という。）の氏名、生年月日及び死亡の時における住所並びに死亡年月日
the name, date of birth and domicile at the time of death of the decedent of the person who submitted the notification of the death of a tax-exempt saver, or of the individual who submitted a statement of tax-exempt savings and whose death has come to be known (hereinafter referred to as the "decedent, etc." in this paragraph), and the date of death;
当該金融機関の営業所等において預入等をした被相続人等に係る預貯金等で法第十条第一項の規定の適用に係るものの種別
the type of the deposits and similar savings of the decedent, etc. placed with the business office, etc. of that financial institution, or otherwise deposited there, that are subject to the application of the provisions of Article 10, paragraph (1) of the Act;
前号の預貯金等に係る法第十条第三項第三号に掲げる最高限度額（非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額）
the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the deposits and similar savings referred to in the preceding item (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change);
非課税貯蓄者死亡届出書を受理した年月日又は当該死亡したことを知つた年月日
the date on which the notification of the death of a tax-exempt saver was received, or the date on which the death became known; and
その他参考となるべき事項
any other matters for reference.
令第四十七条第一項（非課税貯蓄相続申込書）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 matters specified by Ministry of Finance Order as prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order are the following matters:
非課税貯蓄相続申込書を提出する相続人の氏名、生年月日及び住所並びに障害者等に該当する事実
the name, date of birth and address of the heir who submits the application for succession to tax-exempt savings, and the fact that the heir falls under the category of a Person with a Disability or other eligible person;
被相続人の氏名及び死亡の時における住所
the name of the decedent and the decedent's address at the time of death;
当該金融機関の営業所等において預入等をした被相続人に係る預貯金等で法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定の適用に係るものの種別
the type of the Deposits and Savings, etc. of the decedent that were placed, etc. at the business office of the relevant financial institution or other such place and to which 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 apply;
その他参考となるべき事項
any other matters for reference.