Supplementary Provisions, Article 4Transitional Measures Regarding Matters to Be Entered in Statements of Change Concerning Tax-Exempt Savings, etc.
第四条（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置）
The provisions of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the New Regulation (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) apply to the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018; hereinafter in this Article referred to as the "Amending Order") (hereinafter referred to as the "New Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that is submitted on or after the Effective Date, and the provisions then in force continue to govern the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Order (hereinafter in this paragraph referred to as the "Former Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that was submitted before the Effective Date.
新規則第八条第一項（非課税貯蓄に関する異動申告書の記載事項）（租税特別措置法施行規則第二条の五第一項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定は、施行日以後に提出する所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号。以下この条において「改正令」という。）第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書について適用し、施行日前に提出した改正令第一条の規定による改正前の所得税法施行令（以下この項において「旧令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する旧令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書については、なお従前の例による。
In the case where a person who, before January 1, 2016, submitted the statement of tax-exempt savings prescribed in Article 10, paragraph (3) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of 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; hereinafter in this paragraph referred to as the "Number Use Arrangement Act") (hereinafter in this paragraph referred to as the "2013 Former Income Tax Act"), or the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Act (limited to a person who has not submitted any of the documents set out in item (i), (ii) or (iv) during the period from that date to the day before the Effective Date), first submits, on or after the Effective Date, pursuant to the provisions of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (limited to the case where, on or after the Effective Date, the person has neither submitted nor provided any of the documents set out in item (i), (iii) or (iv) or the electronic or magnetic record set out in item (iv) (meaning the electronic or magnetic record prescribed in Article 10, paragraph (2) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act; the same applies in item (iv) and paragraph (4))), with respect to the application of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) in that case, the phrase "individual number (in the case where the submitter has changed his or her name or domicile, the name, date of birth and domicile of that submitter)" in Article 8, paragraph (1), item (i) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "individual number":
平成二十八年一月一日前に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の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条（所得税法の一部改正）の規定による改正前の所得税法（以下この項において「平成二十五年旧法」という。）第十条第三項（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告書又は番号利用法整備法第七条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する平成二十五年旧法第十条第三項に規定する特別非課税貯蓄申告書を提出した者（同日から施行日の前日までの間に第一号、第二号又は第四号に掲げる書類のいずれをも提出していない者に限る。）が、施行日以後最初に所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定により所得税法施行令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する所得税法施行令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出する場合（施行日以後に第一号、第三号又は第四号に掲げる書類若しくは同号に掲げる電磁的記録（所得税法第十条第二項（障害者等の少額預金の利子所得等の非課税）に規定する電磁的記録をいう。第四号及び第四項において同じ。）のいずれをも提出し、又は提供していない場合に限る。）における所得税法施行規則第八条第一項（非課税貯蓄に関する異動申告書の記載事項）（租税特別措置法施行規則第二条の五第一項において準用する場合を含む。）の規定の適用については、所得税法施行規則第八条第一項第一号中「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）」とあるのは、「個人番号」とする。
the documents set out in paragraph (2), item (i) of the preceding Article;
前条第二項第一号に掲げる書類
the documents set out in paragraph (2), items (ii) through (v) of the preceding Article;
前条第二項第二号から第五号までに掲げる書類
the documents set out in paragraph (2), item (vi) of the preceding Article;
前条第二項第六号に掲げる書類
the written application prescribed in Article 41-2, paragraph (5) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), or the electronic or magnetic record recording the matters to be entered in that written application.
所得税法施行令第四十一条の二第五項（障害者等に該当する旨を証する書類の範囲等）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）に規定する申請書又は当該申請書に記載すべき事項を記録した電磁的記録
The persons specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) (Transitional Measures Regarding Statements of Change Concerning Tax-Exempt Savings, etc.) of the Supplementary Provisions of the Amending Order are those who have not submitted any of the documents set out in paragraph (2), items (i) through (v) of the preceding Article or in item (iv) of the preceding paragraph.
改正令附則第四条第二項（非課税貯蓄に関する異動申告書等に関する経過措置）に規定する財務省令で定める者は、前条第二項第一号から第五号まで又は前項第四号に掲げる書類のいずれをも提出していない者とする。
The cases specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Order are the cases where none of the documents set out in paragraph (2), item (i) or (vi) of the preceding Article, or the documents set out in paragraph (2), item (iv) of this Article or the electronic or magnetic record set out in that item, has been submitted or provided.
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 inArticle 1-5, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 12 of 2018, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for Cabinet Order No. 131 of 2018, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and other Cabinet Orders.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 131 of 2018.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 1 of Cabinet Order No. 131 of 2018 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this paragraph
2013 Former Income Tax Actmachine translation
「平成二十五年旧法」
Short name, in Article 4, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, for the Income Tax Act as it stood before Article 14 of 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) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph
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 4, paragraph (2)· applies only in this paragraph
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (4)