Chapter II Non-taxable Income
第二章 非課税所得
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。
第二条の二（非課税とされる通勤手当に係る駐車場等の要件等）
The requirement specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) (Commuting Allowances Exempt from Taxation) of the Order is that the facility for parking the means of transportation prescribed in that item is located in the vicinity of the place where the person works, in relation to the commuting allowance prescribed in that Article that the person receives, or in the vicinity of a station, stop, or other facility of the transportation facility that the person uses for commuting.
令第二十条の二第三号（非課税とされる通勤手当）に規定する財務省令で定める要件は、同号に規定する交通用具の駐車のための施設が、その受ける同条に規定する通勤手当に係るその者の勤務する場所の周辺又はその者が通勤のため利用する交通機関の駅若しくは停留所その他の施設の周辺にあることとする。
The amount specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) of the Order is the amount equivalent to the amount specified in each of the following items for the category of case set forth in that item, of the fee for the parking facility, etc. prescribed in that item (hereinafter referred to as the "parking facility, etc." in this paragraph) (if the person uses two or more parking facilities, etc., the total amount of the amounts specified in each of the following items for the category of case set forth in that item, of the fee for each parking facility, etc.).
令第二十条の二第三号に規定する財務省令で定める金額は、同号に規定する駐車場等（以下この項において「駐車場等」という。）の料金の次の各号に掲げる場合の区分に応じ当該各号に定める金額（その者が二以上の駐車場等を利用する場合には、それぞれの駐車場等の料金の当該各号に掲げる場合の区分に応じ当該各号に定める金額の合計額）に相当する金額とする。
in the case where the fee for that parking facility, etc. is set on a monthly basis: the amount of that fee (if it is set on the basis of a period exceeding one month that is a whole-number multiple of one month, the amount calculated by dividing the amount of the fee for that parking facility, etc. by that multiple);
当該駐車場等の料金が月を単位として定められている場合 当該料金の額（一月を超える期間で一月の整数倍の期間を単位として定められている場合にあつては、当該駐車場等の料金の額を当該整数倍の倍数で除して計算した金額）
in the case where the fee for that parking facility, etc. is set on a yearly basis: the amount calculated by dividing the amount of that fee by twelve (if it is set on the basis of a period exceeding one year that is a whole-number multiple of one year, the number obtained by multiplying twelve by that multiple);
当該駐車場等の料金が年を単位として定められている場合 当該料金の額を十二（一年を超える期間で一年の整数倍の期間を単位として定められている場合にあつては、十二に当該整数倍の倍数を乗じた数）で除して計算した金額
in the case where the fee for that parking facility, etc. is set to be borne each time the facility is used: any of the following amounts;
当該駐車場等の料金がその利用の都度負担するものとして定められている場合 次に掲げるいずれかの金額
the total amount for one month of the amounts of that fee that the person bore each time the facility was used for commuting;
その者が通勤のためその利用の都度負担した当該料金の額の一月間の合計額
the amount calculated by multiplying the amount of that fee to be borne for a single use by the number of times per month that the person used that parking facility, etc. for commuting;
その利用一回に負担すべき当該料金の額に、一月当たりのその者が通勤のため当該駐車場等を利用した回数を乗じて計算した金額
in addition to those set forth in (a) and (b), an amount calculated by a reasonable method as the amount equivalent to the total amount for one month of the amounts of that fee that the person bears each time the facility is used for commuting;
イ及びロに掲げるもののほか、その者が通勤のためその利用の都度負担する当該料金の額の一月間の合計額に相当する金額として合理的な方法により計算した金額
in a case other than those set forth in the preceding three items: the amount calculated by dividing the annual parking facility, etc. fee equivalent (meaning the amount calculated by multiplying the amount of the fee for that parking facility, etc. by 365 and dividing the result by the number of days corresponding to the period that served as the basis for calculating that fee, or an amount calculated by any other reasonable method) by twelve.
第三条（給与が非課税とされる外国政府職員等の要件の細目）
The person specified by Ministry of Finance Order as prescribed in Article 24, item (i) (Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation) of the Order is to be a special permanent resident specified by the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).
令第二十四条第一号（給与が非課税とされる外国政府職員等の要件）に規定する財務省令で定める者は、日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）に定める特別永住者とする。
第三条の二（非課税とされる国等から支給される金品に係る事業の範囲等）
The business specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) (Nontaxable Income) of the Act is a business conducted by the State or a local government that provides pregnant persons with subsidies for the use of guidance and consultation on child-rearing, the services prescribed in that item, and other assistance.
法第九条第一項第十六号（非課税所得）に規定する財務省令で定める事業は、国又は地方公共団体が行う事業で、妊娠中の者に対し、子育てに関する指導、相談、同号に規定する業務その他の援助の利用に対する助成を行うものとする。
The places specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following places.
法第九条第一項第十六号に規定する財務省令で定める場所は、次に掲げる場所とする。
the residence of a person who provides the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act;
法第九条第一項第十六号に規定する便宜を供与する者の居宅
in addition to the place set forth in the preceding item, a place where the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act can be appropriately provided.
前号に掲げる場所のほか、法第九条第一項第十六号に規定する便宜を適切に供与することができる場所
The facilities specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following facilities.
法第九条第一項第十六号に規定する財務省令で定める施設は、次に掲げる施設とする。
a facility relating to the after-school healthy child development program prescribed in Article 6-3, paragraph (2) (Definitions) of the Child Welfare Act (Act No. 164 of 1947), the short-term child-rearing support program prescribed in paragraph (3) of that Article, the temporary childcare program prescribed in paragraph (7) of that Article, the home-based childcare program prescribed in paragraph (9) of that Article, the small-scale childcare program prescribed in paragraph (10) of that Article, the home-visit childcare program prescribed in paragraph (11) of that Article, the childcare program at a place of business prescribed in paragraph (12) of that Article, the sick-child childcare program prescribed in paragraph (13) of that Article, the child-rearing assistance activity support program prescribed in paragraph (14) of that Article, or the parent-child relationship formation support program prescribed in paragraph (21) of that Article;
児童福祉法（昭和二十二年法律第百六十四号）第六条の三第二項（定義）に規定する放課後児童健全育成事業、同条第三項に規定する子育て短期支援事業、同条第七項に規定する一時預かり事業、同条第九項に規定する家庭的保育事業、同条第十項に規定する小規模保育事業、同条第十一項に規定する居宅訪問型保育事業、同条第十二項に規定する事業所内保育事業、同条第十三項に規定する病児保育事業、同条第十四項に規定する子育て援助活動支援事業又は同条第二十一項に規定する親子関係形成支援事業に係る施設
a facility relating to the community child-rearing support center program prescribed in Article 6-3, paragraph (6) of the Child Welfare Act, and a facility similar to that facility;
児童福祉法第六条の三第六項に規定する地域子育て支援拠点事業に係る施設及び当該施設に類する施設
a nursery school prescribed in Article 39, paragraph (1) (Nursery Schools) of the Child Welfare Act;
児童福祉法第三十九条第一項（保育所）に規定する保育所
a facility prescribed in Article 59-2, paragraph (1) (Notification of Unauthorized Childcare Facilities) of the Child Welfare Act;
児童福祉法第五十九条の二第一項（認可外保育施設の届出）に規定する施設
a facility relating to the postpartum care program prescribed in Article 17-2, paragraph (1) (Postpartum Care Programs) of the Maternal and Child Health Act (Act No. 141 of 1965), and a facility similar to that facility;
母子保健法（昭和四十年法律第百四十一号）第十七条の二第一項（産後ケア事業）に規定する産後ケア事業に係る施設及び当該施設に類する施設
an authorized center for early childhood education and care prescribed in Article 2, paragraph (6) (Definitions) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006);
就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項（定義）に規定する認定こども園
a facility relating to the program set forth in Article 7, paragraph (10), item (v) (Definitions) or Article 59, item (ii) or (iii) (Community Programs for Supporting Children and Child-rearing) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012);
子ども・子育て支援法（平成二十四年法律第六十五号）第七条第十項第五号（定義）又は第五十九条第二号若しくは第三号（地域子ども・子育て支援事業）に掲げる事業に係る施設
a facility that provides the special childcare prescribed in Article 30, paragraph (1), item (iv) (Payment of Special Benefits for Community-Based Childcare) of the Act on Support for Children and Child-rearing;
子ども・子育て支援法第三十条第一項第四号（特例地域型保育給付費の支給）に規定する特例保育を行う施設
a facility relating to the program set forth in Article 59, item (iv) of the Act on Support for Children and Child-rearing (limited to a program that provides subsidies for the cost of using a facility relating to a program of diverse group activities for children not yet enrolled in an elementary school prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947)), and a facility similar to that facility (excluding a facility set forth in item (iv));
子ども・子育て支援法第五十九条第四号に掲げる事業（学校教育法（昭和二十二年法律第二十六号）第一条（学校の範囲）に規定する小学校就学前の子どもを対象とした多様な集団活動事業に係る施設の利用に要する費用の助成を行うものに限る。）に係る施設及び当該施設に類する施設（第四号に掲げる施設を除く。）
a facility relating to a program that provides guidance, consultation, information, or advice on childcare and other child-rearing.
保育その他の子育てについての指導、相談、情報の提供又は助言を行う事業に係る施設
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
parking facility, etc.machine translation
「駐車場等」
In Article 2-2, paragraph (2), a facility for parking the car or other vehicle a person commutes by, meeting requirements a Ministry of Finance Order (財務省令) sets such as being near the workplace or a station or stop on the commuting route, as Article 20-2, item (iii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names it.
Short name set inArticle 2-2, paragraph (2)· applies only in this paragraph
special permanent resident
特別永住者
A person who may live in Japan permanently under a status the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan sets up for those who lost Japanese nationality under the Treaty of Peace with Japan (平和条約国籍離脱者) and for their descendants who were born in Japan and have lived there since, as each generation between them did (Articles 2 to 5). The first are those who lost Japanese nationality under the Treaty and have lived in Japan without a break since 2 September 1945 or earlier, or were born in Japan between then and the day the Treaty came into force and have lived there since, to a parent who had lived in Japan from 2 September 1945 or earlier and lost, or would have lost, Japanese nationality under the Treaty (Article 2, paragraph (1)). Anyone among them who, when the Act came into force, was in Japan under one of the arrangements earlier laws made for them (the stay Act No. 126 of 1952 allowed, permanent residence under the special Act for nationals of the Republic of Korea, the Permanent Resident status of residence, or the status of residence for a child of such a person) has the status by the Act itself (Article 3). A descendant who comes to stay in Japan by birth or another event without passing through the landing procedure (上陸の手続) at a port of entry is granted it by the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) on an application made through the mayor of the municipality where they live within 60 days of that event (Article 4). One of them staying under a status of residence (在留資格) in Appended Table II of the Immigration Control and Refugee Recognition Act other than Permanent Resident is granted it on application (Article 5). The Commissioner issues each a special permanent resident certificate (特別永住者証明書) (Article 7), and the Immigration Control and Refugee Recognition Act's duty to carry a passport at all times does not apply to them (Article 17, paragraph (4)). A special permanent resident may be deported only after a sentence of imprisonment (拘禁刑) or heavier for insurrection or foreign aggression under the Penal Code (刑法), unless it was suspended in full or was for merely joining an insurrection, after a sentence of imprisonment for a crime concerning foreign relations under that Code, after a sentence of imprisonment or heavier for a crime against a foreign head of state, diplomatic envoy or mission that the Minister of Justice (法務大臣) finds has seriously harmed Japan's diplomatic interests, or after a sentence of life imprisonment or of imprisonment for over seven years where the Minister finds the crime has seriously harmed Japan's interests (Article 22, paragraph (1)). A re-entry permit may be valid for up to six years rather than five, and extended from abroad to seven rather than six (Article 23, paragraph (1)). A special permanent resident who leaves Japan with a valid passport and the certificate and tells the immigration inspector (入国審査官) they mean to return is treated as holding a re-entry permit valid for two years from departure, which cannot be extended, unless they fall in a category a Ministry of Justice Order (法務省令) excludes (Article 23, paragraph (2), applying Article 26-2 of the Immigration Control and Refugee Recognition Act).
Written by AI using Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, Arts. 2 to 5, 7, 17, 22, 23 and Immigration Control and Refugee Recognition Act, Art. 26-2 as a reference.