Article 2Procedures, etc. for Not Being Subject to Taxation on Interest, etc. on Deposits and Savings of Pupils or Students
第二条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等）
When a pupil or student of a school prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act, under the guidance of the head of that school, places Deposits and Savings or a Jointly Managed Trust (excluding Deposits and Savings prescribed in Article 9, paragraph (1), item (i) of the Act or Article 33, paragraph (1) (Scope of Deposits and Savings, etc. Exempt from Taxation on Interest Income, etc.) of the Order, and a Jointly Managed Trust prescribed in paragraph (2) of that Article; hereinafter referred to as "deposits and similar savings" in this Article) on deposit or in trust (hereinafter referred to as "placement" in this Article), in the name of a representative of that pupil or student, at the business office, office, or other equivalent place (hereinafter referred to as "the business office of a financial institution or other such place" in this Article) of a financial institution or other person that accepts Deposits and Savings (limited to a person listed in Article 32, item (i) (Scope of Financial Institutions, etc.) of the Order), the pupil or student must, each time the placement is made (or, if the placement is based on a contract relating to deposits and similar savings listed in the items of Article 6, paragraph (1) (Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized), when the first placement is made), submit a document certifying that the deposits and similar savings in the placement are placed under the guidance of the head of that school.
法第九条第一項第二号（非課税所得）に規定する学校の児童又は生徒が、その学校の長の指導を受けて、金融機関その他の預貯金の受入れをする者（令第三十二条第一号（金融機関等の範囲）に掲げる者に限る。）の営業所、事務所その他これらに準ずるもの（以下この条において「金融機関の営業所等」という。）において、当該児童又は生徒の代表者の名義で預貯金又は合同運用信託（法第九条第一項第一号又は令第三十三条第一項（利子所得等について非課税とされる預貯金等の範囲）に規定する預貯金又は同条第二項に規定する合同運用信託を除く。以下この条において「預貯金等」という。）の預入又は信託（以下この条において「預入等」という。）をする場合には、その預入等をする都度（その預入等が第六条第一項各号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）に掲げる預貯金等に係る契約に基づくものである場合には、最初に預入等をする際）、その学校の長の指導を受けて預入等をする預貯金等である旨を証する書類を提出しなければならない。
When the head of the business office of a financial institution or other such place has received the submission of the document under the preceding paragraph, the head must, without delay, indicate on the passbook, certificate, beneficiary certificate, or other document relating to the deposits and similar savings to which that document relates that those deposits and similar savings fall under Article 9, paragraph (1), item (ii) of the Act.
金融機関の営業所等の長は、前項の書類の提出を受けた場合には、遅滞なく、その書類に係る預貯金等に関する通帳、証書、受益証券その他の書類に、その預貯金等が法第九条第一項第二号の規定に該当するものである旨を表示しなければならない。
the business office of a financial institution or other such placemachine translation
「金融機関の営業所等」
In Article 2, the business office, office or similar place of a bank, trust company, shinkin bank (信用金庫), labour bank (労働金庫), credit cooperative, the Norinchukin Bank, the Shoko Chukin Bank, a savings-taking agricultural or fishery cooperative or another body listed in Article 32, item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), where schoolchildren save under the guidance of their school's head.
Short name set inArticle 2, paragraph (1)· applies only in this article
placementmachine translation
「預入等」
In Article 2, a deposit into deposits or savings (預貯金), or a placement in a jointly managed trust (合同運用信託), made by schoolchildren in their representative's name under the guidance of their school's head.
Short name set inArticle 2, paragraph (1)· applies only in this article
deposits and similar savingsmachine translation
「預貯金等」
In Article 2, deposits or savings (預貯金) or jointly managed trusts (合同運用信託) placed by schoolchildren, other than those described in Article 9, paragraph (1), item (i) of the Income Tax Act or Article 33 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (on tax-exempt deposits and savings).
Short name set inArticle 2, paragraph (1)· applies only in this article