Article 81-2Scope of Special Deposits, etc. Not Requiring Notice

①The special deposits specified by Ministry of Finance Order as prescribed in Article 335, paragraph (1), item (i) (Scope of Interest, etc. Not Subject to the Obligation to Give Notice and of Public Corporations, etc.) of the Order are, among Deposits and Savings, those temporarily held by a person listed in item (i) of the following Article (excluding a trust company; referred to as a "financial institution" in the following paragraph) and other deposits received, other than current deposits, ordinary deposits, ordinary savings, notice deposits, notice savings, time deposits and time savings (including deferred savings), and the tax-payment savings association deposits and tax reserve deposits prescribed in Article 335, paragraph (1), item (iv) of the Order.

②The tax reserve deposits specified by Ministry of Finance Order as prescribed in Article 335, paragraph (1), item (iv) of the Order are deposits (including savings; the same applies hereinafter in this paragraph) made with a financial institution for the purpose of applying them to the payment of taxes, which that financial institution accounts for separately from other deposits.