Article 38Notice by the Head of the Business Office of a Financial Institution or Other Such Place to a Person Handling Payments, etc.
第三十八条（金融機関の営業所等の長の支払事務取扱者に対する通知等）
The head of the business office of a financial institution or other such place referred to in paragraph (1) or (2) of the preceding Article (limited to one that is not a person handling payments for beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering or Securities) must, where those beneficial interests or Securities satisfy the requirements prescribed in Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, notify that person handling payments, at each payment date of the distribution of proceeds, interest, or dividend of surplus, that those beneficial interests or Securities are subject to the application of paragraph (1) of that Article.
The head of the business office of a financial institution or other such place referred to in paragraph (2) of the preceding Article (limited to one that acts as intermediary for the custody referred to in that paragraph) must, in the cases set out in the following items, notify the person handling payments referred to in that paragraph, each time the event prescribed in the relevant item occurs, of the matters specified in that item.
where the head has accepted a notice prescribed in Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings) or a notice of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Notice of Discontinuance of Tax-Exempt Savings) that was submitted by an individual for Securities subject to the application of the provisions of Article 10, paragraph (1) of the Act: the matters stated in those notices;
法第十条第一項の規定の適用を受ける有価証券につき個人から提出された第四十三条第一項から第三項まで（非課税貯蓄に関する異動申告書）に規定する申告書又は第四十五条第一項（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を受理した場合 これらの申告書に記載された事項
where the head has accepted a written notice prescribed in Article 46, paragraph (1) (Notice of Death of a Tax-Exempt Saver, etc.) that was submitted by an heir of the individual prescribed in the preceding item: the matters stated in that written notice;
where documents prescribed in Article 45, paragraph (5) or Article 46, paragraph (2) are submitted for the individual prescribed in item (i) (excluding cases falling under the case listed in the preceding item): the matters stated in those documents;
where the sum of the face value or equivalent amount of the Securities that the individual prescribed in item (i) purchased by submitting an application to exempt savings from taxation at that business office of a financial institution or other such place comes to exceed the maximum limitation listed in Article 10, paragraph (3), item (iii) of the Act that is stated in the statement of tax-exempt savings submitted by that individual via that business office of a financial institution or other such place (where a declaration of change to the tax-exempt savings limit has been submitted, on or after the date of its submission, the maximum limitation after the change), or, after having exceeded it, comes again not to exceed that maximum limitation: that fact.
第一号に規定する個人がその金融機関の営業所等において非課税貯蓄申込書を提出して購入した有価証券の額面金額等の合計額が、その者が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された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の提出があつた場合には、その提出の日以後においては、変更後の最高限度額）を超えることとなり、又はその超えた後再び当該最高限度額を超えないこととなつた場合 その事実
The head of the business office of a financial institution or other such place (excluding one that acts as intermediary for the custody referred to in paragraph (2) of the preceding Article) that has accepted the notices or written notices listed in the following items, or the notices or written notices set out in item (i) or (ii) of the preceding paragraph, must state or record the matters stated or recorded in those notices or written notices (including an electronic or magnetic record (meaning an electronic or magnetic record prescribed in Article 10, paragraph (2) of the Act; the same applies hereinafter in this Section) recording the matters to be stated in those notices or written notices that has been provided by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 10, paragraph (8) of the Act; the same applies hereinafter in this Section)), and a person handling payments that has received the notice under the provisions of the preceding paragraph must state or record the content of that notice, in the books concerning the transfer of beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering or Securities or the books concerning the custody of Securities.
次に掲げる申告書若しくは届出書又は前項第一号若しくは第二号の申告書若しくは届出書の受理をした金融機関の営業所等（前条第二項の保管の取次ぎをするものを除く。）の長はこれらの申告書又は届出書（電磁的方法（法第十条第八項に規定する電磁的方法をいう。以下この節において同じ。）により提供されたこれらの申告書又は届出書に記載すべき事項を記録した電磁的記録（法第十条第二項に規定する電磁的記録をいう。以下この節において同じ。）を含む。）に記載され、又は記録された事項を、前項の規定による通知を受けた支払事務取扱者は当該通知の内容を、貸付信託若しくは特定公募公社債等運用投資信託の受益権若しくは有価証券の振替に関する帳簿又は有価証券の保管に関する帳簿に、記載し、又は記録しなければならない。
a notice prescribed in Article 43, paragraphs (1) through (3), or a notice of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1), that was submitted by an individual for beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering subject to the application of the provisions of Article 10, paragraph (1) of the Act;
法第十条第一項の規定の適用を受ける貸付信託又は特定公募公社債等運用投資信託の受益権につき個人から提出された第四十三条第一項から第三項までに規定する申告書又は第四十五条第一項に規定する非課税貯蓄廃止申告書
a written notice prescribed in Article 46, paragraph (1) that was submitted by an heir of the individual prescribed in the preceding item.
Read this with the articles around it
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
person handling paymentsmachine translation
「支払事務取扱者」
In the section of this Order that contains Article 37, the person who handles the payment of interest on securities an individual buys at a financial institution's office to receive interest tax-free under Article 10, paragraph (1), item (iii) of the Income Tax Act.
Short name set inArticle 37, paragraph (2)· applies only in this section
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, as Article 10, paragraph (8) of the Income Tax Act defines it.
Defined inArticle 38, paragraph (3)· applies only in this section
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 38, paragraph (3)· applies only in this section
notice of discontinuance of tax-exempt savingsmachine translation
「非課税貯蓄廃止申告書」
The notice that an individual who handed in a tax-exempt savings declaration (非課税貯蓄申告書) files, through the financial institution's office holding the savings, with the district tax office director (税務署長) for their address, to stop the tax exemption of Article 10, paragraph (1) of the Income Tax Act applying to those savings.
Short name set inArticle 45, paragraph (1)· applies only in this section