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Article 31-2Scope of Persons with a Disability or Other Eligible Persons

第三十一条の二(障害者等の範囲)

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)に規定する政令で定める個人は、次に掲げる者とする。

国民年金法(昭和三十四年法律第百四十一号)第十五条第二号(給付の種類)に掲げる障害基礎年金を受けている者

a person receiving a disability employees' pension prescribed in Article 32, item (ii) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (Act No. 115 of 1954), or a person who is a surviving family member (limited to a wife) prescribed in Article 59, paragraph (1) (Surviving Family) of that Act and is receiving an employees' pension for surviving family listed in Article 32, item (iii) of that Act;

厚生年金保険法(昭和二十九年法律第百十五号)第三十二条第二号(保険給付の種類)に規定する障害厚生年金を受けている者又は同条第三号に掲げる遺族厚生年金を受けている同法第五十九条第一項(遺族)に規定する遺族(妻に限る。)である者

a person receiving an increased pension prescribed in , or a person who is a surviving family member (limited to a wife) prescribed in and is receiving a dependents' allowance prescribed in ;

(恩給の種類)に規定する増加恩給を受けている者又はに規定する扶助料を受けている(遺族)に規定する遺族(妻に限る。)である者

a person receiving an injury and illness compensation pension listed in Article 12-8, paragraph (1), item (vi) (Categories of Insurance Benefits for Work-Related Accidents) of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), a disability compensation pension prescribed in Article 15, paragraph (1) (Disability Compensation Benefits) of that Act, a multiple-business worker injury and illness pension listed in Article 20-2, item (vi) (Categories of Insurance Benefits for Accidents Caused by Multiple Businesses) of that Act, a multiple-business worker disability pension prescribed in Article 20-5, paragraph (2) (Disability Benefits for Multiple-Business Workers) of that Act, an injury and illness pension listed in Article 21, item (vi) (Categories of Insurance Benefits for Commuting Accidents) of that Act, or a disability pension prescribed in Article 22-3, paragraph (2) (Disability Benefits) of that Act, or a person who is a surviving family member (limited to a wife) prescribed in Article 16-2, paragraph (1) (Surviving Family) of that Act (including as applied mutatis mutandis pursuant to Article 20-6, paragraph (3) and Article 22-4, paragraph (3) of that Act) and is receiving a compensation pension for surviving family prescribed in Article 16 (Compensation Benefits for Surviving Family) of that Act, a multiple-business worker pension for surviving family prescribed in Article 20-6, paragraph (2) (Benefits for Surviving Family of Multiple-Business Workers) of that Act, or a pension for surviving family prescribed in Article 22-4, paragraph (2) (Benefits for Surviving Family) of that Act;

労働者災害補償保険法(昭和二十二年法律第五十号)第十二条の八第一項第六号(業務災害に関する保険給付の種類)に掲げる傷病補償年金、同法第十五条第一項(障害補償給付)に規定する障害補償年金、同法第二十条の二第六号(複数業務要因災害に関する保険給付の種類)に掲げる複数事業労働者傷病年金、同法第二十条の五第二項(複数事業労働者障害給付)に規定する複数事業労働者障害年金、同法第二十一条第六号(通勤災害に関する保険給付の種類)に掲げる傷病年金若しくは同法第二十二条の三第二項(障害給付)に規定する障害年金を受けている者又は同法第十六条(遺族補償給付)に規定する遺族補償年金、同法第二十条の六第二項(複数事業労働者遺族給付)に規定する複数事業労働者遺族年金若しくは同法第二十二条の四第二項(遺族給付)に規定する遺族年金を受けている同法第十六条の二第一項(遺族)(同法第二十条の六第三項及び第二十二条の四第三項において準用する場合を含む。)に規定する遺族(妻に限る。)である者

a person receiving a disability pension prescribed in , or a person who is a surviving family member (limited to a wife) prescribed in and is receiving a pension for surviving family prescribed in ;

(障害年金及び障害手当金の支給要件)に規定する障害年金を受けている者又は(遺族年金の支給要件)に規定する遺族年金を受けている(遺族年金を受ける遺族の範囲及び順位)に規定する遺族(妻に限る。)である者

a person receiving an injury and illness compensation pension listed in or a disability compensation pension listed in , or a person who is a surviving family member (limited to a wife) prescribed in and is receiving a compensation pension for surviving family listed in ;

(補償の種類)に掲げる傷病補償年金若しくはイに掲げる障害補償年金を受けている者又はイに掲げる遺族補償年金を受けている(遺族補償年金)に規定する遺族(妻に限る。)である者

a person receiving an injury and illness compensation pension listed in or a disability compensation pension listed in , or a person who is a surviving family member (limited to a wife) prescribed in and is receiving a compensation pension for surviving family listed in ;

(補償の種類等)に掲げる傷病補償年金若しくはイに掲げる障害補償年金を受けている者又はイに掲げる遺族補償年金を受けている(遺族補償年金)に規定する遺族(妻に限る。)である者

a person receiving a disability compensation benefit listed in , or a person who is a surviving family member (limited to a wife) prescribed in and is receiving a compensation benefit for surviving family listed in ;

(補償給付の種類等)に掲げる障害補償費を受けている者又はに掲げる遺族補償費を受けている(遺族補償費を受けることができる遺族の範囲及び順位)に規定する遺族(妻に限る。)である者

a person receiving a disability pension prescribed in or , or a person who is a surviving family member (limited to a wife) provided for in (Relief Benefits for Adverse Reactions) or and is receiving a pension for surviving family prescribed in or ;

イ若しくはイ(業務の範囲)に規定する障害年金を受けている者又はイ若しくはイに規定する遺族年金を受けている(副作用救済給付)若しくは(感染救済給付)に定める遺族(妻に限る。)である者

a person receiving a disability pension prescribed in , or a person who is a surviving family member (limited to a wife) prescribed in and is receiving a pension for surviving family or a payment to surviving family prescribed in ;

(援護の種類)に規定する障害年金を受けている者又はに規定する遺族年金若しくは遺族給与金を受けている(遺族の範囲)に規定する遺族(妻に限る。)である者

a person who is receiving the child rearing allowance prescribed in Article 4, paragraph (1) (Requirement for Payment) of the Child Rearing Allowance Act (Act No. 238 of 1961) and is the mother of a child prescribed in that paragraph;

児童扶養手当法(昭和三十六年法律第二百三十八号)第四条第一項(支給要件)に規定する児童扶養手当を受けている同項に規定する児童の母である者

a person receiving a disability pension listed in or , or a person who is a surviving family member (limited to a wife) prescribed in and is receiving a pension for surviving family listed in ;

若しくは(給付の範囲)に掲げる障害年金を受けている者又はに掲げる遺族年金を受けているに規定する遺族(妻に限る。)である者

a person receiving the welfare allowance for children with disabilities prescribed in or the special allowance for persons with disabilities prescribed in ;

(支給要件)に規定する障害児福祉手当又は(支給要件)に規定する特別障害者手当を受けている者

a person who has been issued a rehabilitation booklet (meaning a booklet issued, in order to enhance the welfare of persons with intellectual disabilities, to a person determined to have an intellectual disability at a child guidance center or a rehabilitation counseling center for persons with intellectual disabilities, in which the person's degree of disability and other matters are recorded) by the prefectural governor or by the head of a designated city under or of a core city under ;

都道府県知事又は(指定都市の権能)の指定都市若しくは(中核市の権能)の中核市の長から療育手帳(知的障害者の福祉の充実を図るため、児童相談所又は知的障害者更生相談所において知的障害と判定された者に対して支給される手帳で、その者の障害の程度その他の事項の記載があるものをいう。)の交付を受けている者

a person who has been issued a Health and Welfare Handbook for Persons with Mental Disorders or Disabilities pursuant to the provisions of ;

(精神障害者保健福祉手帳)の規定により精神障害者保健福祉手帳の交付を受けている者

a person receiving the special medical allowance prescribed in , the special allowance prescribed in , the atomic bomb microcephaly allowance prescribed in , the health management allowance prescribed in , or the health allowance prescribed in ;

(医療特別手当の支給)に規定する医療特別手当、(特別手当の支給)に規定する特別手当、(原子爆弾小頭症手当の支給)に規定する原子爆弾小頭症手当、(健康管理手当の支給)に規定する健康管理手当又は(保健手当の支給)に規定する保健手当の支給を受けている者

a person who has been issued a handbook for wounded and sick retired soldiers pursuant to the provisions of ;

(戦傷病者手帳の交付)の規定により戦傷病者手帳の交付を受けている者

a person specified by Ministry of Finance Order as equivalent to the persons listed in the preceding items.

前各号に掲げる者に準ずる者として財務省令で定める者

Article 32Scope of Financial Institutions, etc.

第三十二条(金融機関等の範囲)

The financial institutions or other persons that accept Deposits and Savings or undertake trusts, financial instruments business operators, or registered financial institutions specified by Cabinet Order prescribed in 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 are the following:

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)に規定する政令で定める金融機関その他の預貯金の受入れ若しくは信託の引受けをする者、金融商品取引業者又は登録金融機関は、次に掲げる者とする。

banks, trust companies (limited to those that have obtained a license under (License of Trust Companies) or ), shinkin banks, federations of shinkin banks, labor banks, federations of labor banks, credit cooperatives, federations of credit cooperatives (meaning cooperative federations that conduct the business under ; the same applies hereinafter in this Section), the Norinchukin Bank and the Shoko Chukin Bank, Ltd., and agricultural cooperatives, federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives, and federations of fishery processing cooperatives that accept savings;

銀行、信託会社((信託会社の免許)又は(外国信託会社の免許)の免許を受けたものに限る。)、信用金庫、信用金庫連合会、労働金庫、労働金庫連合会、信用協同組合、信用協同組合連合会((協同組合連合会)の事業を行う協同組合連合会をいう。以下この節において同じ。)、農林中央金庫及び株式会社商工組合中央金庫並びに貯金の受入れをする農業協同組合、農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会

a person who, pursuant to the provisions of Article 18 (Management of Savings, etc.) of the Labor Standards Act or , manages, upon entrustment from them, the savings of a worker or mariner prescribed in those provisions;

労働基準法第十八条(貯蓄金の管理等)又は(貯蓄金の管理等)の規定によりこれらの規定に規定する労働者又は船員の貯蓄金をその委託を受けて管理する者

a person who, pursuant to the provisions of or , accepts the savings of association members prescribed in those provisions, or a person who, pursuant to the provisions of , accepts the savings of members prescribed in ;

(福祉事業)若しくは(福祉事業)の規定によりこれらの規定に規定する組合員の貯金の受入れをする者又は(福祉事業)の規定によりに規定する加入者の貯金の受入れをする者

a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act);

金融商品取引法第二条第九項(定義)に規定する金融商品取引業者(同法第二十八条第一項(通則)に規定する第一種金融商品取引業を行う者に限る。)

a life insurance company and a casualty insurance company that have received registration under Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act.

金融商品取引法第三十三条の二(金融機関の登録)の登録を受けた生命保険会社及び損害保険会社

Article 33Scope of Deposits and Similar Savings Treated as Nontaxable with Respect to Interest Income, etc.

第三十三条(利子所得等について非課税とされる預貯金等の範囲)

The Deposits and Savings specified by Cabinet Order prescribed in 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 are Deposits and Savings placed in a currency other than Japanese currency.

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)に規定する政令で定める預貯金は、本邦通貨以外の通貨で預入される預貯金とする。

The Jointly Managed Trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Jointly Managed Trusts pertaining to money trusts undertaken in a currency other than Japanese currency.

法第十条第一項に規定する政令で定める合同運用信託は、本邦通貨以外の通貨により引き受けられる金銭信託に係る合同運用信託とする。

The Bond-Based Investment Trusts Under Public Offering specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Bond-Based Investment Trusts Under Public Offering pertaining to money trusts undertaken in a currency other than Japanese currency.

法第十条第一項に規定する政令で定める公募公社債等運用投資信託は、本邦通貨以外の通貨により引き受けられる金銭信託に係る公募公社債等運用投資信託とする。

The public and corporate bonds and the beneficial interests in Investment Trusts or specified-purpose trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are the following (in the case of those listed in items (i) through (v), limited to those issued in Japan, and in the case of those listed in items (vi) and (vii), limited to beneficial interests whose offering is made in Japan and that were purchased on the date on which the trust pertaining to the beneficial interest was established (including an additional establishment)) that are denominated in Japanese currency:

法第十条第一項に規定する政令で定める公社債及び投資信託又は特定目的信託の受益権は、次に掲げるもの(第一号から第五号までに掲げるものにあつては国内において発行されたものに限るものとし、第六号及び第七号に掲げるものにあつてはその募集が国内において行われる受益権で当該受益権に係る信託の設定(追加設定を含む。)があつた日において購入されたものに限る。)で本邦通貨で表示されたものとする。

Japanese national government bonds and Japanese local government bonds;

国債及び地方債

bonds issued by a corporation established under a special law or regulation pursuant to the provisions of that law or regulation;

特別の法令により設立された法人が当該法令の規定により発行する債券

long-term credit bank debentures under the provisions of , specified corporate bonds under the provisions of (including as applied mutatis mutandis pursuant to ), national federation bonds under the provisions of , or Shoko Chukin bonds under the provisions of ;

(長期信用銀行債の発行)の規定による長期信用銀行債、(特定社債の発行)((長期信用銀行が普通銀行となる転換)において準用する場合を含む。)の規定による特定社債、(全国連合会債の発行)の規定による全国連合会債又は(商工債の発行)の規定による商工債

corporate bonds whose obligations are guaranteed by the government;

その債務について政府が保証している社債

among corporate bonds issued by a Domestic Corporation, those for whose issuance the wholesale underwriting contract prescribed in Article 21, paragraph (4) (Compensatory Liability of the Officers of a Company Submitting a Statement That Contains a False Statement) of the Financial Instruments and Exchange Act was concluded by a financial instruments business operator listed in item (iv) of the preceding Article;

内国法人の発行する社債のうち、その発行に際して金融商品取引法第二十一条第四項(虚偽記載のある届出書の提出会社の役員等の賠償責任)に規定する元引受契約が前条第四号に掲げる金融商品取引業者により締結されたもの

beneficial interests in Bond Investment Trusts (excluding foreign Investment Trusts prescribed in (referred to as "foreign Investment Trusts" in the following item));

公社債投資信託((定義)に規定する外国投資信託(次号において「外国投資信託」という。)を除く。)の受益権

beneficial interests in Bond-Based Investment Trusts Under Public Offering (limited to Investment Trusts managed under instructions from the settlor prescribed in , and excluding foreign Investment Trusts);

公募公社債等運用投資信託(に規定する委託者指図型投資信託に限るものとし、外国投資信託を除く。)の受益権

bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act (limited to those whose offering of the beneficial interest was made by public offering (meaning a solicitation for acquisition prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act that is specified by Ministry of Finance Order as falling under the case listed in item (i) of that paragraph));

法第六条の三第四号(受託法人等に関するこの法律の適用)に規定する社債的受益権(当該受益権の募集が公募(金融商品取引法第二条第三項(定義)に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして財務省令で定めるものをいう。)により行われたものに限る。)

bonds issued by a foreign country, a local government of a foreign country, or any other Foreign Corporation (excluding international organizations specified by Ministry of Finance Order), for whose issuance the wholesale underwriting contract prescribed in item (v) was concluded by the financial instruments business operator prescribed in that item.

外国、外国の地方公共団体その他の外国法人(財務省令で定める国際機関を除く。)の発行する債券のうち、その発行に際して第五号に規定する元引受契約が同号に規定する金融商品取引業者により締結されたもの

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