この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
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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(第三条の三)
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。
本則は章ごとのページで読みます。長い章は、さらに条のまとまりごとに分けています。本則の全条文と、この改正が変える附則・別表を示します。この改正が触れていない附則や別表は、いま施行されている条文のページでご覧ください。
この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
非課税貯蓄申込書、非課税貯蓄申告書、非課税貯蓄限度額変更申告書、非課税貯蓄に関する異動申告書、非課税貯蓄廃止申告書、非課税貯蓄者死亡届出書又は非課税貯蓄相続申込書 それぞれ法第十条第一項(障害者等の少額預金の利子所得等の非課税)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、同条第四項に規定する非課税貯蓄限度額変更申告書、令第四十三条第六項(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、令第四十五条第一項(非課税貯蓄廃止申告書)に規定する非課税貯蓄廃止申告書、令第四十六条第二項(非課税貯蓄者死亡届出書等)に規定する非課税貯蓄者死亡届出書又は令第四十七条第一項(非課税貯蓄相続申込書)に規定する非課税貯蓄相続申込書をいう。
application form for tax-exempt savings, statement of tax-exempt savings, statement of change of the tax-exempt savings limit, statement of change relating to tax-exempt savings, statement of discontinuance of tax-exempt savings, notification of the death of a tax-exempt saver, or application for succession to tax-exempt savings: respectively, the application form for tax-exempt savings prescribed in 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, the statement of tax-exempt savings prescribed in paragraph (3) of that Article, the statement of change of the tax-exempt savings limit prescribed in paragraph (4) of that Article, the statement of change relating to tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Relating to Tax-Exempt Savings) of the Order, the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Order, the notification of the death of a tax-exempt saver prescribed in Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order, or the application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order;
障害者等又は金融機関の営業所等 法第十条第一項に規定する障害者等又は金融機関の営業所等をいう。
Person with a Disability or other eligible person, or the business office of a financial institution or other such place: a Person with a Disability or other eligible person, or the business office of a financial institution or other such place, prescribed in Article 10, paragraph (1) of the Act.
預入等又は預貯金等 令第三十一条第一号又は第二号(用語の意義)に規定する預入等又は預貯金等をいう。
placement, or deposits and similar savings: placement, or deposits and similar savings, prescribed in Article 31, item (i) or (ii) (Meanings of Terms) of the Order;
預貯金等の種別 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の別をいう。
type of deposits and similar savings: the distinction among Deposits and Savings, a Jointly Managed Trust, a specified Bond-Based Investment Trust Under Public Offering, and Securities prescribed in Article 10, paragraph (1) of the Act.