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
Article 8-2Matters to Be Appended to a Statement of Tax-Exempt Savings, etc.
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.
第八条の三（金融機関等において事業譲渡等があつた場合に提出すべき書類の記載事項）
Article 8-3Matters to Be Stated in Documents to Be Submitted in the Case of a Business Transfer, etc. at a Financial Institution, etc.
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（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 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. of the financial institution that made the transfer prescribed in Article 44, paragraph (1) of the Order;
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, 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);
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
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
any other matters for reference.
その他参考となるべき事項
Article 9Matters to Be Stated in a Statement of Discontinuance of Tax-Exempt Savings, etc.
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:
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 name, date of birth, domicile and individual number of the person who submits the statement of discontinuance of tax-exempt savings;
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 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);
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 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
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。）
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 45, paragraph (5) of the Order are the following matters:
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 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 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);
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;
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 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
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
any other matters for reference.
その他参考となるべき事項
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
Article 11Matters to Be Stated in an Application for Succession to Tax-Exempt Savings
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:
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 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;
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 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;
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第二条第十六項に規定する法人番号
わかりやすく言うと
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に基づいて、特定の法人その他の団体を識別するための番号として指定される番号のことです（その法律の第二条第十六項）。
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）。
略称規定第七条第七項第三号・この章の中だけ
当該申請書の提出又は電磁的方法による当該申請書に記載すべき事項を記録した電磁的記録の提供があつた年月日並びに当該申請書に添付された令第四十一条の二第三項に規定する障害者等確認書類及び本人確認書類の写しに係るこれらの書類の名称又は電磁的方法…
わかりやすく言うと
障害者等の少額預金の非課税の手続で、本人確認書類を見せる代わりに送信する、署名用電子証明書その他の電磁的記録で財務省令で定めるもののことです（所得税法第十条第五項、所得税法施行令第四十一条の二第四項）。
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）。
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