Article 13Organization and Retention of Books and Documents, etc. at the Business Office of a Financial Institution or Other Such Place
第十三条(金融機関の営業所等における帳簿書類等の整理保存)
The director of the business office of a financial institution or other such place must organize, by person, the documents, electronic or magnetic records or electronic certificates for signature or similar records set forth in each of the following items that the director has prepared, received provision of, accepted, or received submission or transmission of, and retain them for five years starting from the year following the year that includes the day specified in that item.
a copy of a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit and a statement of change concerning tax-exempt savings, or an electronic or magnetic record recording the particulars to be stated in those statements that was provided by electronic or magnetic means, or a document created by outputting the content of the information recorded in that electronic or magnetic record: the day on which the statement of discontinuance of tax-exempt savings or the notification of the death of a tax-exempt saver pertaining to those statements was submitted (where a statement of discontinuance of tax-exempt savings is deemed to have been submitted pursuant to Article 45, paragraph (4) (Statement of Discontinuance of Tax-Exempt Savings) of the Order, the day on which it is deemed to have been submitted);
a copy of the documents submitted pursuant to Article 45, paragraph (5) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order: the day on which those documents were submitted;
令第四十五条第五項又は令第四十六条第二項(非課税貯蓄者死亡届出書等)の規定により提出した書類の写し これらの書類を提出した日
an application form for tax-exempt savings (excluding one that states the limit prescribed in Article 35, paragraph (1) or (2) (Special Provisions on Applications for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order) or an application for succession to tax-exempt savings: the day on which those application forms were accepted;
非課税貯蓄申込書(令第三十五条第一項又は第二項(普通預金契約等についての非課税貯蓄申込書の特例)に規定する限度額の記載のあるものを除く。)又は非課税貯蓄相続申込書 これらの申込書を受理した日
an application to exempt savings from taxation that states the limit prescribed in the preceding item: the earlier of the day on which the period of the ordinary deposit contract, etc. prescribed in Article 35, paragraph (1) of the Order, as stated in that application to exempt savings from taxation, expires and the day on which that ordinary deposit contract, etc. was cancelled;
前号に規定する限度額の記載のある非課税貯蓄申込書 当該非課税貯蓄申込書に記載された令第三十五条第一項に規定する普通預金契約等の期間が満了する日又は当該普通預金契約等の解約があつた日のうちいずれか早い日
the books prescribed in Article 48, paragraph (3) (Organization and Retention of Books and Documents Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place, etc.) of the Order: the day of closing of those books;
令第四十八条第三項(金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等)に規定する帳簿 その帳簿の閉鎖の日
the books prescribed in Article 48, paragraph (5) of the Order, or the written application prescribed in that paragraph (including copies of the document confirming that a person is a Person with a Disability or other eligible person and of the identity verification document prescribed in that paragraph, and electronic certificates for signature or similar records), the notification of the death of a tax-exempt saver, or the written notification under the provisions of Article 35, paragraph (4) of the Order: the day of closing of those books or the day on which those written applications or written notifications were accepted;
令第四十八条第五項に規定する帳簿又は同項に規定する申請書(同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並びに署名用電子証明書等を含む。)、非課税貯蓄者死亡届出書若しくは令第三十五条第四項の規定による届出書 当該帳簿の閉鎖の日又はこれらの申請書若しくは届出書を受理した日
the written notification prescribed in Article 7, paragraph (8) or (9) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) (including copies of the document prescribed in paragraph (8) of that Article, electronic or magnetic records recording the particulars stated in those copies, and electronic certificates for signature or similar records): the day on which those written notifications were accepted.
Where the director of the business office of a financial institution or other such place enters, in the books prescribed in Article 48, paragraph (3) of the Order, the particulars stated in the application to exempt savings from taxation set forth in item (iv) of the preceding paragraph, notwithstanding that paragraph, that application to exempt savings from taxation is not required to be retained after the day on which five years have elapsed from the year following the year that includes the day on which that application to exempt savings from taxation was accepted.
The application forms set forth in paragraph (1), items (iii) and (iv), the written applications set forth in item (vi) of that paragraph, and the written notifications set forth in item (vi) of that paragraph and item (vii) of that paragraph are to include the electronic or magnetic records recording the particulars to be stated in those application forms, written applications or written notifications that were provided by electronic or magnetic means.
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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 7, paragraph (3)· applies only in this chapter
electronic or magnetic meansmachine translation
「電磁的方法」
In Chapter III, a method using an electronic data processing system (電子情報処理組織) or other information and communications technology, as Article 10, paragraph (8) of the Income Tax Act defines it.
Defined inArticle 7, paragraph (7), item (i)· applies only in this chapter
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
In Chapter III (on tax-exempt small savings of persons with disabilities and others), the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, which, as Article 41-2, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) provides, may be sent instead of showing an identity document (本人確認書類).
Short name set inArticle 7, paragraph (7), item (iii)· applies only in this chapter