# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百四十条 (Article 340) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-340. 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: 第三百四十条 (Article 340)（譲渡等に関する告知書を提出すべき譲渡性預金） — address `art-340` - 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-340 - 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. --- ### 第三百四十条（譲渡等に関する告知書を提出すべき譲渡性預金） — Negotiable Deposits for Which a Paper-Based Notice on Transfer, etc. Is to Be Submitted caption: machine translation, not official art-340 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-340 **第一項** 法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡禁止の特約のない預貯金で政令で定めるものは、準備預金制度に関する法律施行令（昭和三十二年政令第百三十五号）第四条第二号（指定勘定の区別）に規定する譲渡性預金であつて民法第三編第一章第七節第一款（指図証券）に規定する指図証券、同節第二款（記名式所持人払証券）に規定する記名式所持人払証券、同節第三款（その他の記名証券）に規定するその他の記名証券及び同節第四款（無記名証券）に規定する無記名証券に係る債権並びに電子記録債権法第二条第一項（定義）に規定する電子記録債権以外のものとする。 art-340/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-340/par-1 The Deposits and Savings with no special agreement prohibiting transfer, as prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act, that are specified by Cabinet Order are to be negotiable deposits prescribed in Article 4, item (ii) (Distinction of Designated Accounts) of the Order for Enforcement of the Act on the Reserve Deposit Requirement System (Cabinet Order No. 135 of 1957), other than claims relating to an order security prescribed in Part III, Chapter I, Section 7, Subsection 1 (Order Securities) of the Civil Code, a registered security payable to the holder prescribed in Subsection 2 (Registered Securities Payable to the Holder) of that Section, other registered securities prescribed in Subsection 3 (Other Registered Securities) of that Section, and a bearer security prescribed in Subsection 4 (Bearer Securities) of that Section, and other than electronically recorded monetary claims prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act. machine translation, not official --- ## Cites - art-340/par-1: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/en/income-tax-act/art-224-2 (e-Gov law ID 340AC0000000033) - art-340/par-1: 準備預金制度に関する法律施行令（昭和三十二年政令第百三十五号）第四条第二号 → e-Gov law 332CO0000000135, 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — not held in this collection - art-340/par-1: 電子記録債権法第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection --- ## 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-20261106T173921-087, 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