第八条(非課税貯蓄に関する異動申告書の記載事項)
Article 8Matters to Be Stated in a Statement of Change Concerning Tax-Exempt Savings
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 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);
the name, domicile or individual number of the submitter before the change and the name, domicile or individual number after the change;
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;
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 date of submission of the statement of tax-exempt savings referred to in the preceding item; and
前号の非課税貯蓄申告書の提出年月日
any other matters for reference.
その他参考となるべき事項
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.
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).
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, 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 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;
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 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;
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
前号の非課税貯蓄申告書の提出年月日
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 43, paragraph (3) of the Order are the following matters:
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 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 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;
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 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;
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;
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
前号の非課税貯蓄申告書の提出年月日
any other matters for reference.
その他参考となるべき事項
定義第一条の五第一項
行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)第二条第五項(定義)に規定する個人番号
わかりやすく言うと
住民票コードを変換して得られる番号で、その住民票に記載された人を識別するために指定されるものです(行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項)。
定義第三条の三第一項第四号・この章の中だけ
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の別
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ものが、預貯金、合同運用信託、特定公募公社債等運用投資信託、有価証券のどれにあたるかの区別のことです(所得税法第十条第一項)。
定義第七条第三項・この章の中だけ
同項に規定する電磁的記録
わかりやすく言うと
電子的方式、磁気的方式など人の知覚では認識できない方式で作られる記録で、電子計算機による情報処理に使われるもののことです(所得税法第十条第二項)。
定義第七条第七項第一号・この章の中だけ
法第十条第八項に規定する電磁的方法
わかりやすく言うと
電子情報処理組織を使う方法その他の情報通信の技術を利用する方法のことです(所得税法第十条第八項)。
略称規定第八条第一項第一号・この号及び第八条第一項第二号の中だけ
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)
わかりやすく言うと
非課税貯蓄申告書を提出した後に氏名や住所(一定の変更に限ります)または個人番号を変更したため、その旨などを記載した申告書(非課税貯蓄に関する異動申告書)を提出する人のことです(所得税法施行令第四十三条第一項)。