# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十一条 (Article 31)

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- 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: 第三十一条 (Article 31)（用語の意義） — address `art-31`
- 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-31
- 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.

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### 第三十一条（用語の意義） — Meanings of the Terms
<sup>caption: machine translation, not official</sup>
<sup>art-31 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31</sup>

    **第一項**  この節において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
    <sup>art-31/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31/par-1</sup>
    In this Section, the meanings of the terms set out in the following items are as provided respectively in those items.
    <sup>machine translation, not official</sup>

      **一**  障害者等、金融機関の営業所等、特定公募公社債等運用投資信託、有価証券、預入等、非課税貯蓄申込書、合同運用信託等、剰余金の配当、額面金額等、非課税貯蓄申告書又は非課税貯蓄限度額変更申告書　それぞれ法第十条第一項、第三項又は第四項（障害者等の少額預金の利子所得等の非課税）に規定する障害者等、金融機関の営業所等、特定公募公社債等運用投資信託、有価証券、預入等、非課税貯蓄申込書、合同運用信託等、剰余金の配当、額面金額等、非課税貯蓄申告書又は非課税貯蓄限度額変更申告書をいう。
      <sup>art-31/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31/par-1/item-1</sup>
      Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit: mean the Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit prescribed respectively in Article 10, paragraph (1), (3), or (4) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act;
      <sup>machine translation, not official</sup>

      **二**  預貯金等　法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券をいう。
      <sup>art-31/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31/par-1/item-2</sup>
      deposits and similar savings: means Deposits and Savings, a Jointly Managed Trust, a specific form of Bond-Based Investment Trust Under Public Offering, or Securities prescribed in Article 10, paragraph (1) of the Act;
      <sup>machine translation, not official</sup>

      **三**  金融機関の振替口座簿　第三十二条第一号、第四号及び第五号（金融機関等の範囲）に掲げる者が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿をいう。
      <sup>art-31/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31/par-1/item-3</sup>
      transfer account book of a financial institution: means a transfer account book kept by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.) pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
      <sup>machine translation, not official</sup>

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## Cites
- art-31/par-1/item-1: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- art-31/par-1/item-1: 第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033)
- art-31/par-1/item-1: 第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 (e-Gov law ID 340AC0000000033)
- art-31/par-1/item-2: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- art-31/par-1/item-3: 第三十二条第一号 → 所得税法施行令 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-32/par-1/item-1
- art-31/par-1/item-3: 第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-32/par-1/item-4
- art-31/par-1/item-3: 第五号 → 所得税法施行令 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-32/par-1/item-5

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 第三条の三第一項第三号（用語の意義） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-3-3/par-1/item-3 (e-Gov law ID 340M50000040011)

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## 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-20261106T173921-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-009, 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