# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十三条 (Article 33)

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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: 第三十三条 (Article 33)（利子所得等について非課税とされる預貯金等の範囲） — address `art-33`
- 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-33
- 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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### 第三十三条（利子所得等について非課税とされる預貯金等の範囲） — Scope of Deposits and Similar Savings Treated as Nontaxable with Respect to Interest Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-33 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33</sup>

    **第一項**  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）に規定する政令で定める預貯金は、本邦通貨以外の通貨で預入される預貯金とする。
    <sup>art-33/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-1</sup>
    The Deposits and Savings specified by Cabinet Order 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 Act are Deposits and Savings placed in a currency other than Japanese currency.
    <sup>machine translation, not official</sup>

    **第二項**  法第十条第一項に規定する政令で定める合同運用信託は、本邦通貨以外の通貨により引き受けられる金銭信託に係る合同運用信託とする。
    <sup>art-33/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-2</sup>
    The Jointly Managed Trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Jointly Managed Trusts pertaining to money trusts undertaken in a currency other than Japanese currency.
    <sup>machine translation, not official</sup>

    **第三項**  法第十条第一項に規定する政令で定める公募公社債等運用投資信託は、本邦通貨以外の通貨により引き受けられる金銭信託に係る公募公社債等運用投資信託とする。
    <sup>art-33/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-3</sup>
    The Bond-Based Investment Trusts Under Public Offering specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Bond-Based Investment Trusts Under Public Offering pertaining to money trusts undertaken in a currency other than Japanese currency.
    <sup>machine translation, not official</sup>

    **第四項**  法第十条第一項に規定する政令で定める公社債及び投資信託又は特定目的信託の受益権は、次に掲げるもの（第一号から第五号までに掲げるものにあつては国内において発行されたものに限るものとし、第六号及び第七号に掲げるものにあつてはその募集が国内において行われる受益権で当該受益権に係る信託の設定（追加設定を含む。）があつた日において購入されたものに限る。）で本邦通貨で表示されたものとする。
    <sup>art-33/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4</sup>
    The public and corporate bonds and the beneficial interests in Investment Trusts or specified-purpose trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are the following (in the case of those listed in items (i) through (v), limited to those issued in Japan, and in the case of those listed in items (vi) and (vii), limited to beneficial interests whose offering is made in Japan and that were purchased on the date on which the trust pertaining to the beneficial interest was established (including an additional establishment)) that are denominated in Japanese currency:
    <sup>machine translation, not official</sup>

      **一**  国債及び地方債
      <sup>art-33/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-1</sup>
      Japanese national government bonds and Japanese local government bonds;
      <sup>machine translation, not official</sup>

      **二**  特別の法令により設立された法人が当該法令の規定により発行する債券
      <sup>art-33/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-2</sup>
      bonds issued by a corporation established under a special law or regulation pursuant to the provisions of that law or regulation;
      <sup>machine translation, not official</sup>

      **三**  長期信用銀行法（昭和二十七年法律第百八十七号）第八条（長期信用銀行債の発行）の規定による長期信用銀行債、金融機関の合併及び転換に関する法律（昭和四十三年法律第八十六号）第八条第一項（特定社債の発行）（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債、信用金庫法（昭和二十六年法律第二百三十八号）第五十四条の二の四第一項（全国連合会債の発行）の規定による全国連合会債又は株式会社商工組合中央金庫法（平成十九年法律第七十四号）第三十三条（商工債の発行）の規定による商工債
      <sup>art-33/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-3</sup>
      long-term credit bank debentures under the provisions of Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act (Act No. 187 of 1952), specified corporate bonds under the provisions of Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968) (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under the provisions of Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act (Act No. 238 of 1951), or Shoko Chukin bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bonds) of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007);
      <sup>machine translation, not official</sup>

      **四**  その債務について政府が保証している社債
      <sup>art-33/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-4</sup>
      corporate bonds whose obligations are guaranteed by the government;
      <sup>machine translation, not official</sup>

      **五**  内国法人の発行する社債のうち、その発行に際して金融商品取引法第二十一条第四項（虚偽記載のある届出書の提出会社の役員等の賠償責任）に規定する元引受契約が前条第四号に掲げる金融商品取引業者により締結されたもの
      <sup>art-33/par-4/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-5</sup>
      among corporate bonds issued by a Domestic Corporation, those for whose issuance the wholesale underwriting contract prescribed in Article 21, paragraph (4) (Compensatory Liability of the Officers of a Company Submitting a Statement That Contains a False Statement) of the Financial Instruments and Exchange Act was concluded by a financial instruments business operator listed in item (iv) of the preceding Article;
      <sup>machine translation, not official</sup>

      **六**  公社債投資信託（投資信託及び投資法人に関する法律第二条第二十四項（定義）に規定する外国投資信託（次号において「外国投資信託」という。）を除く。）の受益権
      <sup>art-33/par-4/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-6</sup>
      beneficial interests in Bond Investment Trusts (excluding foreign Investment Trusts prescribed in Article 2, paragraph (24) (Definitions) of the Act on Investment Trusts and Investment Corporations (referred to as "foreign Investment Trusts" in the following item));
      <sup>machine translation, not official</sup>

      **七**  公募公社債等運用投資信託（投資信託及び投資法人に関する法律第二条第一項に規定する委託者指図型投資信託に限るものとし、外国投資信託を除く。）の受益権
      <sup>art-33/par-4/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-7</sup>
      beneficial interests in Bond-Based Investment Trusts Under Public Offering (limited to Investment Trusts managed under instructions from the settlor prescribed in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, and excluding foreign Investment Trusts);
      <sup>machine translation, not official</sup>

      **八**  法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権（当該受益権の募集が公募（金融商品取引法第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして財務省令で定めるものをいう。）により行われたものに限る。）
      <sup>art-33/par-4/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-8</sup>
      bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act (limited to those whose offering of the beneficial interest was made by public offering (meaning a solicitation for acquisition prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act that is specified by Ministry of Finance Order as falling under the case listed in item (i) of that paragraph));
      <sup>machine translation, not official</sup>

      **九**  外国、外国の地方公共団体その他の外国法人（財務省令で定める国際機関を除く。）の発行する債券のうち、その発行に際して第五号に規定する元引受契約が同号に規定する金融商品取引業者により締結されたもの
      <sup>art-33/par-4/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-9</sup>
      bonds issued by a foreign country, a local government of a foreign country, or any other Foreign Corporation (excluding international organizations specified by Ministry of Finance Order), for whose issuance the wholesale underwriting contract prescribed in item (v) was concluded by the financial instruments business operator prescribed in that item.
      <sup>machine translation, not official</sup>

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## Cites
- art-33/par-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-33/par-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-33/par-3: 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-33/par-4: 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-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第一号 (Article 33, paragraph (4), item (i)), art-33/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-1
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第二号 (Article 33, paragraph (4), item (ii)), art-33/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-2
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-3
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第四号 (Article 33, paragraph (4), item (iv)), art-33/par-4/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-4
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第五号 (Article 33, paragraph (4), item (v)), art-33/par-4/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-5
- art-33/par-4: 第六号 → 所得税法施行令 第三十三条第四項第六号 (Article 33, paragraph (4), item (vi)), art-33/par-4/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-6
- art-33/par-4: 第七号 → 所得税法施行令 第三十三条第四項第七号 (Article 33, paragraph (4), item (vii)), art-33/par-4/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-7
- art-33/par-4/item-3: 長期信用銀行法（昭和二十七年法律第百八十七号）第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-33/par-4/item-3: 金融機関の合併及び転換に関する法律（昭和四十三年法律第八十六号）第八条第一項 → e-Gov law 343AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-33/par-4/item-3: 同法第五十五条第四項 → e-Gov law 343AC0000000086, 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — not held in this collection
- art-33/par-4/item-3: 信用金庫法（昭和二十六年法律第二百三十八号）第五十四条の二の四第一項 → e-Gov law 326AC1000000238, 第五十四条の二の四第一項 (Article 54-2-4, paragraph (1)), art-54-2-4/par-1 — not held in this collection
- art-33/par-4/item-3: 株式会社商工組合中央金庫法（平成十九年法律第七十四号）第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection
- art-33/par-4/item-5: 金融商品取引法第二十一条第四項 → 金融商品取引法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-21/par-4 (e-Gov law ID 323AC0000000025)
- art-33/par-4/item-5: 前条第四号 → 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-33/par-4/item-6: 投資信託及び投資法人に関する法律第二条第二十四項 → e-Gov law 326AC0100000198, 第二条第二十四項 (Article 2, paragraph (24)), art-2/par-24 — not held in this collection
- art-33/par-4/item-6: 次号 → 所得税法施行令 第三十三条第四項第七号 (Article 33, paragraph (4), item (vii)), art-33/par-4/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-7
- art-33/par-4/item-7: 投資信託及び投資法人に関する法律第二条第一項 → e-Gov law 326AC0100000198, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-33/par-4/item-8: 法第六条の三第四号 → 所得税法 第六条の三第一項第四号 (Article 6-3, paragraph (1), item (iv)), art-6-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-33/par-4/item-8: 金融商品取引法第二条第三項 → 金融商品取引法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-3 (e-Gov law ID 323AC0000000025)
- art-33/par-4/item-8: 同項第一号 → 金融商品取引法 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-3/item-1 (e-Gov law ID 323AC0000000025)
- art-33/par-4/item-9: 第五号 → 所得税法施行令 第三十三条第四項第五号 (Article 33, paragraph (4), item (v)), art-33/par-4/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-5

## Cited by

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

- 所得税法施行令 第三十三条第四項（利子所得等について非課税とされる預貯金等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4
- 所得税法施行令 第三十三条第四項第六号（利子所得等について非課税とされる預貯金等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-6
- 所得税法施行令 第三十三条第四項第九号（利子所得等について非課税とされる預貯金等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-9
- 所得税法施行令 第三十九条第一項（非課税限度額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-39/par-1
- 所得税法施行令 附則第三条第一項（利子所得等について非課税とされる有価証券の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-1
- 所得税法施行令 附則第三条第一項（少額預金の利子所得等の非課税制度の対象とされる有価証券の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3522-64/art-3/par-1
- 所得税法施行令 附則第三条第一項（少額預金の利子等の非課税制度の対象とされる有価証券の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3532-77/art-3/par-1
- 所得税法施行令 附則第五条第一項（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-5/par-1
- 所得税法施行令 附則第四条第一項（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-4/par-1
- 所得税法施行規則 第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第五条第一項（利子所得等について非課税とされる有価証券の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第五条第二項（利子所得等について非課税とされる有価証券の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5/par-2 (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-20261106T173921-010, 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