Article 15-2Notification by the Business Office of a Financial Institution or Other Such Place
第十五条の二（金融機関の営業所等の届出）
The director of the business office of a financial institution or other such place must, by the day on which the business office is expected to first accept a statement of tax-exempt savings, submit to the Commissioner of the National Tax Agency, via the district director with jurisdiction over the location of the business office of the financial institution or other such place, a written notification stating the following particulars (for the particulars set forth in item (iii), only where the business office of the financial institution or other such place falls under a person that, pursuant to Article 18 (Management of Savings Funds, etc.) of the Labor Standards Act (Act No. 49 of 1947) or Article 34 (Management of Savings Funds, etc.) of the Mariners Act (Act No. 100 of 1947), manages on commission the savings funds of workers or mariners prescribed in those provisions and accepts savings funds 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):
金融機関の営業所等の長は、最初に非課税貯蓄申告書を受理することとなると見込まれる日までに、次に掲げる事項（第三号に掲げる事項にあつては、当該金融機関の営業所等が労働基準法（昭和二十二年法律第四十九号）第十八条（貯蓄金の管理等）又は船員法（昭和二十二年法律第百号）第三十四条（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貯蓄金の受入れをするものに該当する場合に限る。）を記載した届出書を、当該金融機関の営業所等の所在地の所轄税務署長を経由して、国税庁長官に提出しなければならない。
the name and location of the business office of the financial institution or other such place, and the individual number or corporate number of the financial institution, etc. (meaning a financial institution, etc. prescribed in Article 50, paragraph (1) (Notification of the business office of a Financial Institution or Other Such Place and Business Office Number) of the Order; the same applies in the following paragraph) pertaining to the business office of the financial institution or other such place (for an individual who has no individual number, the name and location; the same applies in the following paragraph);
the type of deposits and similar savings prescribed in Article 10, paragraph (1) of the Act that are accepted at the business office of the financial institution or other such place;
the interest rate, the method of payment of interest and the method of management of the savings funds accepted at the business office of the financial institution or other such place;
当該金融機関の営業所等において受入れをする貯蓄金の利率、利子の支払方法及び管理方法
any other matters for reference.
その他参考となるべき事項
The director of the business office of a financial institution or other such place who has submitted the written notification under the preceding paragraph must, without delay, if any of the cases set forth in the following items comes to apply, submit to the Commissioner of the National Tax Agency, via the district director with jurisdiction prescribed in that paragraph, a written notification stating the matters prescribed in that item for the category of case set forth in that item and any other matters for reference.
when a change has occurred in the name or location of the business office, etc. of the financial institution, the following matters:
当該金融機関の営業所等の名称又は所在地につき異動が生じたとき 次に掲げる事項
the fact that the change has occurred and the date thereof;
当該異動が生じた旨及びその年月日
the name and location of the business office, etc. of the financial institution before the change, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution; and
the name and location of the business office, etc. of the financial institution after the change, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution.
when an individual number has been notified for the first time to the financial institution, etc. pertaining to the business office, etc. of the financial institution pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the fact that the notification was made and the date thereof, and the name, location and individual number of that financial institution, etc. after it received the notification.
当該金融機関の営業所等に係る金融機関等に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の規定により個人番号が初めて通知されたとき 当該通知があつた旨及びその年月日並びに当該金融機関等のその通知を受けた後の名称、所在地及び個人番号
when the business office, etc. of the financial institution is to be abolished (including the case where it ceases to fall under a business office, etc. of a financial institution due to the abolition of the business of accepting Deposits and Savings or for another reason; the same applies hereinafter in this item), the fact that it is to be abolished and the date thereof, the name and location of the business office, etc. of the financial institution that is to be abolished, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution.
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
type of deposits and similar savingsmachine translation
「預貯金等の種別」
In Chapter III, which of the kinds Article 10, paragraph (1) of the Income Tax Act names a saving is: deposits or savings, a jointly managed trust, a specified publicly offered bond investment trust (特定公募公社債等運用投資信託) or securities.
Defined inArticle 3-3, paragraph (1), item (iv)· applies only in this chapter
financial institution, etc.machine translation
「金融機関等」
The bodies listed in Article 32 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), as Article 50, paragraph (1) of that Order refers to them: banks, trust companies, shinkin banks (信用金庫), credit cooperatives and other deposit-taking bodies, persons managing workers' or members' savings, certain financial instruments business operators (金融商品取引業者) and registered life and non-life insurance companies.
Defined inArticle 15-2, paragraph (1), item (i)· applies only in this provision and in Article 15-2, paragraph (2)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.