# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三十五条 (Article 335)

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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: 第三百三十五条 (Article 335)（告知義務のない利子等及び公共法人等の範囲） — address `art-335`
- 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-335
- 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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### 第三百三十五条（告知義務のない利子等及び公共法人等の範囲） — Scope of Interest and Similar Income and Public Corporations, etc. Not Subject to the Notice Obligation
<sup>caption: machine translation, not official</sup>
<sup>art-335 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335</sup>

**第一項**  法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する普通預金の利子その他の政令で定めるものは、次に掲げる利子及び収益の分配とする。
<sup>art-335/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-1</sup>
The interest on ordinary deposits and other items specified by Cabinet Order as prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act are to be the following interest and distributions of proceeds:
<sup>machine translation, not official</sup>

  **一**  当座預金、普通預金、普通貯金、通知預金、通知貯金及び財務省令で定める別段預金の利子
  <sup>art-335/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-1/item-1</sup>
  interest on current deposits, ordinary deposits, ordinary savings, deposits at notice, savings at notice, and special deposits specified by Ministry of Finance Order;
  <sup>machine translation, not official</sup>

  **二**  第二条第一号及び第二号（預貯金の範囲）に掲げる貯蓄金及び貯金の利子
  <sup>art-335/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-1/item-2</sup>
  interest on the savings funds and savings deposits listed in Article 2, items (i) and (ii) (Scope of Deposits and Savings);
  <sup>machine translation, not official</sup>

  **三**  法第九条第一項第二号（非課税所得）に規定する預貯金の利子又は合同運用信託の収益の分配
  <sup>art-335/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-1/item-3</sup>
  interest on Deposits and Savings, or distributions of proceeds from Jointly Managed Trusts, prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act;
  <sup>machine translation, not official</sup>

  **四**  納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金の利子及び財務省令で定める納税準備預金の利子
  <sup>art-335/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-1/item-4</sup>
  interest on tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) and interest on tax payment reserve deposits specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十四条第一項に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、国並びに次に掲げる法人及び国際機関（以下この編において「公共法人等」という。）とする。
<sup>art-335/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-2</sup>
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act prescribed in Article 224, paragraph (1) of the Act and other persons specified by Cabinet Order are to be the State and the following corporations and international organizations (hereinafter referred to as "public corporations, etc." in this Part).
<sup>machine translation, not official</sup>

  **一**  法人税法別表第一に掲げる法人
  <sup>art-335/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-2/item-1</sup>
  a corporation listed in Appended Table I of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  特別の法律により設立された法人（当該特別の法律において、その法人の名称が定められ、かつ、当該名称として用いられた文字を他の者の名称の文字として用いてはならない旨の定めのあるものに限る。）
  <sup>art-335/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-2/item-2</sup>
  a corporation established by a special Act (limited to one for which that special Act prescribes the corporation's name and provides that the characters used in that name must not be used as characters in the name of any other person);
  <sup>machine translation, not official</sup>

  **三**  外国政府、外国の地方公共団体及び第二十三条（職員の給与が非課税とされる国際機関の範囲）に規定する国際機関
  <sup>art-335/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-2/item-3</sup>
  foreign governments, foreign local governments, and the international organizations prescribed in Article 23 (Scope of International Organizations Whose Staff Salaries Are Treated as Nontaxable).
  <sup>machine translation, not official</sup>

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## Cites
- art-335/par-1: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-335/par-1/item-2: 第二条第一号 → 所得税法施行令 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2/par-1/item-1
- art-335/par-1/item-2: 第二号 → 所得税法施行令 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2/par-1/item-2
- art-335/par-1/item-3: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-335/par-1/item-4: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-335/par-2: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-335/par-2: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-335/par-2/item-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-335/par-2/item-3: 第二十三条 → 所得税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-23

## Cited by

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

- 所得税法施行令 附則第六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-1
- 所得税法施行令 附則第十一条第一項（利子、配当等の受領者の告知に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-11/par-1
- 所得税法施行令 附則第二十九条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-235/art-29/par-2
- 所得税法施行規則 第八十一条の二第一項（告知を要しない別段預金等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の二第二項（告知を要しない別段預金等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-2/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十二条第二項第二号（利子等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-82/par-2/item-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-20261106T173921-085, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-086, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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