Article 41-2Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person

①The documents specified by Cabinet Order prescribed in Article 10, paragraph (2) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are any one of the documents, such as a physical disability certificate or a survivors' basic pension certificate of a Person with a Disability or other eligible person, specified by Ministry of Finance Order (hereinafter in this paragraph, paragraph (3), and paragraph (5) referred to as a "paper confirming a disability or similar position") (where the date of birth or address of that Person with a Disability or other eligible person is not stated in that paper confirming a disability or similar position, that paper confirming a disability or similar position and a document confirming address, etc. (meaning any one of the documents, such as a copy of the certificate of residence or a driver's license certifying the name, date of birth, and address of that Person with a Disability or other eligible person, specified by Ministry of Finance Order; the same applies in the following paragraph)).

②The transmission, carried out as specified by Cabinet Order prescribed in Article 10, paragraph (2) of the Act, of the electronic certificate for signature or similar record prescribed in that paragraph is to be the transmission of that electronic certificate for signature or similar record carried out in lieu of the presentation of a document confirming address, etc.

③The documents specified by Cabinet Order prescribed in Article 10, paragraph (5) of the Act are a paper confirming a disability or similar position and an identity verification document (meaning the Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and other documents specified by Ministry of Finance Order; the same applies hereinafter in this Article and Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings)).

④The transmission, carried out as specified by Cabinet Order prescribed in Article 10, paragraph (5) of the Act, of the electronic certificate for signature or similar record prescribed in that paragraph is to be the transmission of that electronic certificate for signature or similar record carried out in lieu of the presentation of an identity verification document.

⑤Where the head of the business office of a financial institution or other such place keeps, as specified by Ministry of Finance Order, a book stating the name, date of birth, address, and individual number of a person who has submitted a statement of tax-exempt savings, the fact that the person falls under a Person with a Disability or other eligible person, and other matters (limited to one prepared upon receiving from that person either the submission of a written application to which copies of that person's paper confirming a disability or similar position and identity verification document are attached, or the provision, by electronic or magnetic means, of the matters to be stated in a written application, made together with the presentation of that person's paper confirming a disability or similar position and the presentation of the identity verification document (including the transmission, carried out as provided for in the preceding paragraph, of the electronic certificate for signature or similar record prescribed in that paragraph)), that person may, notwithstanding the provisions of Article 10, paragraph (2) of the Act, in lieu of the presentation of the documents under that paragraph (including the transmission, carried out as provided for in paragraph (2), of the electronic certificate for signature or similar record prescribed in that paragraph; the same applies in Article 47, paragraph (2) (Application for Continuing Tax-Exempt Savings on Inheritance)), make a statement to that effect in the application to exempt savings from taxation that the person submits to the business office of that financial institution or other such place; provided, however, that this does not apply where the name, date of birth, address, and individual number stated in that application to exempt savings from taxation and the fact of falling under a Person with a Disability or other eligible person differ from the name, date of birth, address, and individual number of that person and the fact of falling under a Person with a Disability or other eligible person that are stated in that book.