# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二条 (Article 2)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二条 (Article 2)（預貯金の範囲） — address `art-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第二条（預貯金の範囲） — Scope of Deposits and Savings
<sup>caption: machine translation, not official</sup>
<sup>art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-2</sup>

  **第一項**  法第二条第一項第十号（預貯金の意義）の預貯金は、銀行その他の金融機関に対する預金及び貯金のほか、次に掲げるものとする。
  <sup>art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-2/par-1</sup>
  Deposits and Savings in Article 2, paragraph (1), item (x) (Meaning of Deposits and Savings) of the Act are, in addition to Deposits and Savings with banks and other financial institutions, the following:
  <sup>machine translation, not official</sup>

    **一**  労働基準法（昭和二十二年法律第四十九号）第十八条（貯蓄金の管理等）又は船員法（昭和二十二年法律第百号）第三十四条（貯蓄金の管理等）の規定により管理される労働者又は船員の貯蓄金
    <sup>art-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-2/par-1/item-1</sup>
    Savings of workers or mariners that are managed pursuant to Article 18 (Management of Savings, etc.) of the Labor Standards Act (Act No. 49 of 1947) or Article 34 (Management of Savings, etc.) of the Mariners Act (Act No. 100 of 1947);
    <sup>machine translation, not official</sup>

    **二**  国家公務員共済組合法（昭和三十三年法律第百二十八号）第九十八条（福祉事業）若しくは地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百十二条第一項（福祉事業）に規定する組合に対する組合員の貯金又は私立学校教職員共済法（昭和二十八年法律第二百四十五号）第二十六条第一項（福祉事業）に規定する事業団に対する加入者の貯金
    <sup>art-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-2/par-1/item-2</sup>
    Savings of members with an association prescribed in Article 98 (Welfare Services) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) or Article 112, paragraph (1) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), or savings of members with the corporation prescribed in Article 26, paragraph (1) (Welfare Services) of the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953);
    <sup>machine translation, not official</sup>

    **三**  金融商品取引法（昭和二十三年法律第二十五号）第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）に対する預託金で、勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項、第二項又は第四項（勤労者財産形成貯蓄契約等）に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約又は勤労者財産形成住宅貯蓄契約に基づく有価証券の購入のためのもの
    <sup>art-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-2/par-1/item-3</sup>
    Deposits with a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act) that are for the purchase of Securities under a workers' property accumulation savings contract, workers' property accumulation pension savings contract, or workers' housing property accumulation savings contract prescribed in Article 6, paragraph (1), (2), or (4) (Workers' Property Accumulation Savings Contracts, etc.) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971).
    <sup>machine translation, not official</sup>

---

## Cites
- art-2/par-1: 法第二条第一項第十号 → 所得税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-2/par-1/item-1: 労働基準法（昭和二十二年法律第四十九号）第十八条 → 労働基準法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-standards-act/art-18 (e-Gov law ID 322AC0000000049)
- art-2/par-1/item-1: 船員法（昭和二十二年法律第百号）第三十四条 → e-Gov law 322AC0000000100, 第三十四条 (Article 34), art-34 — not held in this collection
- art-2/par-1/item-2: 国家公務員共済組合法（昭和三十三年法律第百二十八号）第九十八条 → e-Gov law 333AC0000000128, 第九十八条 (Article 98), art-98 — not held in this collection
- art-2/par-1/item-2: 地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百十二条第一項 → e-Gov law 337AC0000000152, 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — not held in this collection
- art-2/par-1/item-2: 私立学校教職員共済法（昭和二十八年法律第二百四十五号）第二十六条第一項 → e-Gov law 328AC0000000245, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-2/par-1/item-3: 金融商品取引法（昭和二十三年法律第二十五号）第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-2/par-1/item-3: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025)
- art-2/par-1/item-3: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項 → e-Gov law 346AC0000000092, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-2/par-1/item-3: 第二項 → e-Gov law 346AC0000000092, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-2/par-1/item-3: 第四項 → e-Gov law 346AC0000000092, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第三百三十五条第一項第二号（告知義務のない利子等及び公共法人等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-1/item-2
- 所得税法施行令 附則第三条第一項（預貯金の利子に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-3/par-1
- 所得税法施行令 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-3

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-001, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06