Supplementary Provisions, Article 6Transitional Measures Regarding Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.
第六条（非課税貯蓄者死亡届出書の記載事項等に関する経過措置）
The provisions of Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order.
In the case where the head of a business office, etc. of a financial institution under Article 46, paragraph (2) of the New Order submits documents pursuant to the provisions of that paragraph, if, by the day on which those documents are submitted, no application form for tax-exempt savings prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "New Act"), or other document stating the individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) of the decedent, etc. has been submitted by the decedent, etc. prescribed in Article 10, paragraph (2), item (i) of the New Regulation, the provisions of that item, in so far as they pertain to the individual number of that decedent, etc., do not apply to the head of that business office, etc. of the financial institution.
新令第四十六条第二項の金融機関の営業所等の長が同項の規定により書類を提出する場合において、当該書類を提出する日までに新規則第十条第二項第一号に規定する被相続人等から番号利用法整備法第十四条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）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）に規定する非課税貯蓄申込書その他の書類で当該被相続人等の個人番号（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第二条第五項（定義）に規定する個人番号をいう。以下同じ。）を記載したものが提出されていない場合には、当該金融機関の営業所等の長については、同号のうち当該被相続人等の個人番号に係る部分の規定は、適用しない。
decedent, etc.machine translation
「被相続人等」
In Article 10, paragraph (2), the decedent (被相続人) of the person who filed a notice of the death of a tax-exempt saver (非課税貯蓄者死亡届出書), or the individual who filed a tax-exempt savings declaration (非課税貯蓄申告書) and is known to have died.
Short name set inArticle 10, paragraph (2), item (i)· applies only in this paragraph
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Number Use Arrangement Actmachine translation
「番号利用法整備法」
Short name for the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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 inSupplementary Provisions, Article 6, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
Short name set inSupplementary Provisions, Article 6, paragraph (2)