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Article 8Matters to Be Stated in a Statement of Change Concerning Tax-Exempt Savings

第八条(非課税貯蓄に関する異動申告書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in the first sentence of are the following matters:

前段(非課税貯蓄に関する異動申告書)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth, domicile and individual number of the person who submits the statement prescribed in (hereinafter referred to as the "submitter" in this item and the following item) (in the case where the submitter has changed their name or domicile, the name, date of birth and domicile of the submitter);

に規定する申告書を提出する者(以下この号及び次号において「提出者」という。)の氏名、生年月日、住所及び個人番号(提出者の氏名又は住所の変更をした場合には、当該提出者の氏名、生年月日及び住所)

the name, domicile or individual number of the submitter before the change and the name, domicile or individual number after the change;

提出者の変更前の氏名、住所又は個人番号及び変更後の氏名、住所又は個人番号

the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. of that financial institution;

その金融機関の営業所等を経由して提出した非課税貯蓄申告書に記載した預貯金等の種別

the date of submission of the statement of tax-exempt savings referred to in the preceding item; and

前号の非課税貯蓄申告書の提出年月日

any other matters for reference.

その他参考となるべき事項

The documents specified by Ministry of Finance Order as prescribed in the second sentence of are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set out in item (i) of that paragraph), the documents that bear the name or domicile, before the change, of the individual prescribed in the first sentence of .

後段に規定する財務省令で定める書類は、前条第二項に規定する書類(同項第一号に掲げる書類を除く。)のうち、前段に規定する個人の変更前の氏名又は住所の記載がある書類とする。

In the case where an individual prescribed in the first sentence of falls under the case set out in and has submitted a statement of change concerning tax-exempt savings pursuant to the provisions of , the head of the business office, etc. of the financial institution that received the statement of change concerning tax-exempt savings is to add the individual number of that individual to the statement of change concerning tax-exempt savings (including an electronic or magnetic record recording the matters to be stated in the statement of change concerning tax-exempt savings that were provided by electronic or magnetic means).

前段に規定する個人が、に掲げる場合に該当しての規定により非課税貯蓄に関する異動申告書を提出したときは、当該非課税貯蓄に関する異動申告書を受理した金融機関の営業所等の長は、当該非課税貯蓄に関する異動申告書(電磁的方法により提供された当該非課税貯蓄に関する異動申告書に記載すべき事項を記録した電磁的記録を含む。)に、当該個人の個人番号を付記するものとする。

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth, domicile and individual number of the person who submits the statement prescribed in ;

に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号

the name and location of the business office, etc. before transfer prescribed in , and the name and location of the business office, etc. to which the transfer is made as prescribed in ;

に規定する移管前の営業所等の名称及び所在地並びにに規定する移管先の営業所等の名称及び所在地

the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. before transfer prescribed in the preceding item;

前号に規定する移管前の営業所等を経由して提出した非課税貯蓄申告書に記載した預貯金等の種別

the date of submission of the statement of tax-exempt savings referred to in the preceding item; and

前号の非課税貯蓄申告書の提出年月日

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth, domicile and individual number of the person who submits the statement prescribed in ;

に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号

the category of the grounds set out in the items of that have arisen with respect to the specified business prescribed in , and the date on which those grounds arose;

に規定する特定業務につき生じた各号に掲げる事由の別及び当該事由が生じた年月日

the name and location of the specified business office, etc. prescribed in of the specified financial institution prescribed in with respect to whose specified business referred to in the preceding item the grounds referred to in that item arose, and the name and location of the business office, etc. to which the transfer is made as prescribed in ;

前号の特定業務につき同号の事由が生じたに規定する特定金融機関のに規定する特定営業所等の名称及び所在地並びにに規定する移管先の営業所等の名称及び所在地

the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the specified business office, etc. prescribed in the preceding item;

前号に規定する特定営業所等を経由して提出した非課税貯蓄申告書に記載した預貯金等の種別

the date of submission of the statement of tax-exempt savings referred to in the preceding item; and

前号の非課税貯蓄申告書の提出年月日

any other matters for reference.

その他参考となるべき事項

Article 8-2Matters to Be Appended to a Statement of Tax-Exempt Savings, etc.

第八条の二(非課税貯蓄申告書等への付記事項)

The matters specified by Ministry of Finance Order as prescribed in (Entry of the Fact of Confirmation in a Statement of Tax-Exempt Savings) and the second sentence of are the names of the documents prescribed in Article 10, paragraph (5) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) or of the documents prescribed in paragraph (2) of the preceding Article that were presented upon receipt of a statement of tax-exempt savings, a statement of change of the tax-exempt savings limit, or a statement of change concerning tax-exempt savings, or the fact that an electronic certificate for signature or similar record was transmitted upon that receipt.

(非課税貯蓄申告書への確認をした旨の記載等)及び後段(非課税貯蓄に関する異動申告書)に規定する財務省令で定める事項は、非課税貯蓄申告書、非課税貯蓄限度額変更申告書又は非課税貯蓄に関する異動申告書の受理の際に提示を受けた法第十条第五項(障害者等の少額預金の利子所得等の非課税)に規定する書類若しくは前条第二項に規定する書類の名称又は当該受理の際に署名用電子証明書等の送信を受けた旨とする。

Article 8-3Matters to Be Stated in Documents to Be Submitted in the Case of a Business Transfer, etc. at a Financial Institution, etc.

第八条の三(金融機関等において事業譲渡等があつた場合に提出すべき書類の記載事項)

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

(金融機関等において事業譲渡等があつた場合の申告)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name and location of the business office, etc. to which the transfer is made as prescribed in , and the corporate number of the financial institution, etc. prescribed in pertaining to that business office, etc. to which the transfer is made.

に規定する移管先の営業所等の名称、所在地及び当該移管先の営業所等に係るに規定する金融機関等の法人番号

the name and location of the business office, etc. of the financial institution that made the transfer prescribed in ;

に規定する移管をした金融機関の営業所等の名称及び所在地

the name, date of birth and domicile of the individual concerned in that transfer, the fact that the individual is a Person with a Disability or other eligible person, the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings that the individual submitted via the business office, etc. of the financial institution referred to in the preceding item (including an electronic or magnetic record recording the matters to be stated in the statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item), and the maximum limitation set out in Article 10, paragraph (3), item (iii) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change);

当該移管に係る個人の氏名、生年月日及び住所並びに障害者等に該当する事実並びに当該個人が前号に規定する金融機関の営業所等を経由して提出した非課税貯蓄申告書(電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項を記録した電磁的記録を含む。次号において同じ。)に記載され、又は記録された預貯金等の種別及び法第十条第三項第三号(障害者等の少額預金の利子所得等の非課税)に掲げる最高限度額(非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額)

the total amount of the maximum limitations set out in Article 10, paragraph (3), item (iv) of the Act that are stated or recorded in the statement of tax-exempt savings referred to in the preceding item; and

前号の非課税貯蓄申告書に記載され、又は記録された法第十条第三項第四号に掲げる最高限度額の合計額

any other matters for reference.

その他参考となるべき事項

Article 9Matters to Be Stated in a Statement of Discontinuance of Tax-Exempt Savings, etc.

第九条(非課税貯蓄廃止申告書等の記載事項)

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

(非課税貯蓄廃止申告書)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth, domicile and individual number of the person who submits the statement of discontinuance of tax-exempt savings;

非課税貯蓄廃止申告書を提出する者の氏名、生年月日、住所及び個人番号

the type of the deposits and similar savings placed with the business office, etc. of that financial institution, or otherwise deposited there, for which the person intends to cease to be subject to the application of the provisions of Article 10, paragraph (1) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons);

当該金融機関の営業所等において預入等をした預貯金等で法第十条第一項(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ことをやめようとするものの種別

the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the deposits and similar savings referred to in the preceding item (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change; the same applies in item (iii) of the following paragraph); and

前号の預貯金等に係る法第十条第三項第三号に掲げる最高限度額(非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額。次項第三号において同じ。)

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth, domicile and individual number of the person who is deemed, pursuant to the provisions of , to have submitted a statement of discontinuance of tax-exempt savings;

の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる者の氏名、生年月日、住所及び個人番号

the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings pertaining to the statement of discontinuance of tax-exempt savings that is deemed to have been submitted pursuant to the provisions of (including an electronic or magnetic record recording the matters to be stated in that statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item);

の規定により提出があつたものとみなされる非課税貯蓄廃止申告書に係る非課税貯蓄申告書(電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項を記録した電磁的記録を含む。次号において同じ。)に記載され、又は記録された預貯金等の種別

the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the statement of tax-exempt savings referred to in the preceding item;

前号の非課税貯蓄申告書に係る法第十条第三項第三号に掲げる最高限度額

the date on which the statement of discontinuance of tax-exempt savings is deemed to have been submitted pursuant to the provisions of ; and

の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる年月日

any other matters for reference.

その他参考となるべき事項

Article 10Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.

第十条(非課税貯蓄者死亡届出書の記載事項等)

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

(非課税貯蓄者死亡届出書等)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name and domicile of the heir who submits the notification of the death of a tax-exempt saver;

非課税貯蓄者死亡届出書を提出する相続人の氏名及び住所

the name, date of birth and domicile at the time of death of the decedent, and the date of death;

被相続人の氏名、生年月日及び死亡の時における住所並びに死亡年月日

the type of the deposits and similar savings of the decedent placed with the business office, etc. of that financial institution, or otherwise deposited there, that are subject to the application of the provisions of Article 10, paragraph (1) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons); and

当該金融機関の営業所等において預入等をした被相続人に係る預貯金等で法第十条第一項(障害者等の少額預金の利子所得等の非課税)の規定の適用に係るものの種別

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth and domicile at the time of death of the decedent of the person who submitted the notification of the death of a tax-exempt saver, or of the individual who submitted a statement of tax-exempt savings and whose death has come to be known (hereinafter referred to as the "decedent, etc." in this paragraph), and the date of death;

非課税貯蓄者死亡届出書を提出した者の被相続人又は死亡したことを知つた非課税貯蓄申告書を提出した個人(以下この項において「被相続人等」という。)の氏名、生年月日及び死亡の時における住所並びに死亡年月日

the type of the deposits and similar savings of the decedent, etc. placed with the business office, etc. of that financial institution, or otherwise deposited there, that are subject to the application of the provisions of Article 10, paragraph (1) of the Act;

当該金融機関の営業所等において預入等をした被相続人等に係る預貯金等で法第十条第一項の規定の適用に係るものの種別

the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the deposits and similar savings referred to in the preceding item (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change);

前号の預貯金等に係る法第十条第三項第三号に掲げる最高限度額(非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額)

the date on which the notification of the death of a tax-exempt saver was received, or the date on which the death became known; and

非課税貯蓄者死亡届出書を受理した年月日又は当該死亡したことを知つた年月日

any other matters for reference.

その他参考となるべき事項

Article 11Matters to Be Stated in an Application for Succession to Tax-Exempt Savings

第十一条(非課税貯蓄相続申込書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

(非課税貯蓄相続申込書)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name, date of birth and address of the heir who submits the application for succession to tax-exempt savings, and the fact that the heir falls under the category of a Person with a Disability or other eligible person;

非課税貯蓄相続申込書を提出する相続人の氏名、生年月日及び住所並びに障害者等に該当する事実

the name of the decedent and the decedent's address at the time of death;

被相続人の氏名及び死亡の時における住所

the type of the Deposits and Savings, etc. of the decedent that were placed, etc. at the business office of the relevant financial institution or other such place and 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;

当該金融機関の営業所等において預入等をした被相続人に係る預貯金等で法第十条第一項(障害者等の少額預金の利子所得等の非課税)の規定の適用に係るものの種別

any other matters for reference.

その他参考となるべき事項

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