# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十七条 (Article 37)

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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: 第三十七条 (Article 37)（有価証券の記録等） — address `art-37`
- 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-37
- 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
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They are never merged and never substituted for one another.

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### 第三十七条（有価証券の記録等） — Records of Securities, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-37 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-37</sup>

    **第一項**  法第十条第一項第二号（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方法は、個人が同号の金融機関の営業所等において同項の規定の適用を受けようとする貸付信託又は特定公募公社債等運用投資信託の信託をする際に、その貸付信託又は特定公募公社債等運用投資信託の受益権につき、当該金融機関の営業所等に係る金融機関の振替口座簿に記載又は記録を受ける方法（その受益権を表示する受益証券が記名式である場合には、その受益証券につき、当該金融機関の営業所等において第四十八条第三項（金融機関の営業所等における非課税貯蓄に関する帳簿の整理保存）の帳簿に法第十条第一項の規定の適用がある旨の記載又は記録を受ける方法）とする。
    <sup>art-37/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-1</sup>
    The method specified by Cabinet Order prescribed in Article 10, paragraph (1), item (ii) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act is, when an individual entrusts money to a Loan Trust or a specific form of Bond-Based Investment Trust Under Public Offering for which the individual wishes to receive the application of that paragraph at the business office of a financial institution or other such place referred to in that item, a method by which the beneficial interest in that Loan Trust or specific form of Bond-Based Investment Trust Under Public Offering is entered or recorded in the transfer account book of a financial institution pertaining to the business office of that financial institution or other such place (where the beneficiary certificate representing that beneficial interest is in registered form, a method by which, for that beneficiary certificate, an entry or record to the effect that the provisions of Article 10, paragraph (1) of the Act apply is made at the business office of that financial institution or other such place in the books under Article 48, paragraph (3) (Organization and Retention of Books Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place)).
    <sup>machine translation, not official</sup>

    **第二項**  法第十条第一項第三号に規定する政令で定める方法は、個人が同号の金融機関の営業所等において同項の規定の適用を受けようとする有価証券の購入をする際に、その有価証券につき、当該金融機関の営業所等に係る金融機関の振替口座簿に記載又は記録を受ける方法とする。ただし、有価証券が長期信用銀行法第八条（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、農林中央金庫法（平成十三年法律第九十三号）第六十条（農林債の発行）の規定による農林債又は株式会社商工組合中央金庫法第三十三条（商工債の発行）の規定による商工債である場合には、当該金融機関の振替口座簿に記載若しくは記録を受ける方法、当該金融機関の営業所等に保管される方法又は当該金融機関の営業所等が当該有価証券の利子に係る支払事務の取扱いをする者（以下この節において「支払事務取扱者」という。）でない場合に当該金融機関の営業所等を通じて当該支払事務取扱者において保管される方法のうちいずれかの方法とする。
    <sup>art-37/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-2</sup>
    The method specified by Cabinet Order prescribed in Article 10, paragraph (1), item (iii) of the Act is, when an individual purchases Securities for which the individual wishes to receive the application of that paragraph at the business office of a financial institution or other such place referred to in that item, a method by which those Securities are entered or recorded in the transfer account book of a financial institution pertaining to the business office of that financial institution or other such place; provided, however, that where the Securities are 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, 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 (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, Norinchukin Bank bonds under the provisions of Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act (Act No. 93 of 2001), or Shoko Chukin bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bonds) of the Shoko Chukin Bank Limited Act, the method is any one of a method by which they are entered or recorded in the transfer account book of that financial institution, a method by which they are kept at the business office of that financial institution or other such place, or, where the business office of that financial institution or other such place is not a person that handles payments pertaining to the interest on those Securities (hereinafter referred to as a "person handling payments" in this Section), a method by which they are kept by that person handling payments through the business office of that financial institution or other such place.
    <sup>machine translation, not official</sup>

    **第三項**  個人が、法第十条第一項の規定の適用を受けようとする前項ただし書に規定する有価証券の購入をする場合において、同項の支払事務取扱者に保管を委託するときは、その保管の取次ぎをする同項の金融機関の営業所等の長は、当該支払事務取扱者に対し、その保管の取次ぎをする際、その有価証券が同条第一項の規定の適用に係るものである旨を通知しなければならない。
    <sup>art-37/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-3</sup>
    Where an individual purchases Securities prescribed in the proviso to the preceding paragraph for which the individual wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act and entrusts their custody to the person handling payments referred to in the preceding paragraph, the head of the business office of the financial institution or other such place referred to in the preceding paragraph that acts as intermediary for the custody must, when acting as intermediary for the custody, notify that person handling payments that those Securities are subject to the application of the provisions of Article 10, paragraph (1) of the Act.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の金融機関の営業所等の長又は第二項の金融機関の営業所等（同項の保管の取次ぎをするものを除く。）の長若しくは前項の通知を受けた支払事務取扱者は、貸付信託若しくは特定公募公社債等運用投資信託の受益権若しくは有価証券の振替に関する帳簿又は有価証券の保管に関する帳簿に、その受益権又は有価証券が法第十条第一項の規定の適用に係るものである旨を記載し、又は記録しなければならない。
    <sup>art-37/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-4</sup>
    The head of the business office of a financial institution or other such place referred to in paragraph (1), the head of the business office of a financial institution or other such place referred to in paragraph (2) (excluding one that acts as intermediary for the custody referred to in that paragraph), or a person handling payments that has received the notice under the preceding paragraph must state or record, in the books concerning the transfer of beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering or Securities or the books concerning the custody of Securities, that those beneficial interests or Securities are subject to the application of the provisions of Article 10, paragraph (1) of the Act.
    <sup>machine translation, not official</sup>

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## Cites
- art-37/par-1: 法第十条第一項第二号 → 所得税法 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-10/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-37/par-1: 同項 → 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-37/par-1: 第四十八条第三項 → 所得税法施行令 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-48/par-3
- art-37/par-2: 法第十条第一項第三号 → 所得税法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-10/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-37/par-2: 同項 → 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-37/par-2: 長期信用銀行法第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-37/par-2: 金融機関の合併及び転換に関する法律第八条第一項 → e-Gov law 343AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-37/par-2: 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-37/par-2: 信用金庫法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-37/par-2: 農林中央金庫法（平成十三年法律第九十三号）第六十条 → e-Gov law 413AC0000000093, 第六十条 (Article 60), art-60 — not held in this collection
- art-37/par-2: 株式会社商工組合中央金庫法第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection
- art-37/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-37/par-3: 前項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-2
- art-37/par-4: 第一項 → 所得税法施行令 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-1
- art-37/par-4: 第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-2
- art-37/par-4: 前項 → 所得税法施行令 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-3
- art-37/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)

## Cited by

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

- 所得税法施行令 第三十七条第三項（有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-3
- 所得税法施行令 第三十七条第四項（有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-4
- 所得税法施行令 第三十八条第一項（金融機関の営業所等の長の支払事務取扱者に対する通知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-38/par-1
- 所得税法施行令 第三十八条第二項（金融機関の営業所等の長の支払事務取扱者に対する通知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-38/par-2
- 所得税法施行令 第三十八条第三項（金融機関の営業所等の長の支払事務取扱者に対する通知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-38/par-3
- 所得税法施行令 第四十三条第三項（非課税貯蓄に関する異動申告書） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-3
- 所得税法施行令 第四十八条第一項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-48/par-1
- 所得税法施行令 第四十八条第六項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-48/par-6
- 所得税法施行令 附則第二条第一項（経過規定の原則） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3412-73/art-2/par-1
- 所得税法施行令 附則第二条第一項（経過規定の原則） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-2/par-1
- 所得税法施行令 附則第四条第一項（有価証券の記録等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-4/par-1
- 所得税法施行規則 第十四条第一項（有価証券の記録等に関する帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-14/par-1 (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-20261106T173921-011, 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