第十条(非課税貯蓄者死亡届出書の記載事項等)
Article 10Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.
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:
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 name and domicile of the heir who submits the notification of the death of a tax-exempt saver;
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, date of birth and domicile at the time of death of the decedent, and the date of death;
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 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
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 46, paragraph (2) of the Order are the following matters:
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 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;
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;
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);
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 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
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
any other matters for reference.
その他参考となるべき事項
略称規定第十条第二項第一号・この項の中だけ
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