# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十一条の三 (Article 41-3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3. 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: 第四十一条の三 (Article 41-3)（非課税貯蓄申告書への確認をした旨の記載等） — address `art-41-3` - 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-41-3 - 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. --- ### 第四十一条の三（非課税貯蓄申告書への確認をした旨の記載等） — Notation of Confirmation on Statement of Tax-Exempt Savings, Etc. caption: machine translation, not official art-41-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3 **第一項** 金融機関の営業所等の長は、法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知があつた場合には、その告知に係る非課税貯蓄申告書又は非課税貯蓄限度額変更申告書（電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項又は非課税貯蓄限度額変更申告書に記載すべき事項を記録した電磁的記録を含む。以下この項において同じ。）に、当該告知があつた事項につき確認をした旨その他財務省令で定める事項を記載し、又は記録しなければならない。この場合において、金融機関の営業所等の長は、当該非課税貯蓄申告書又は非課税貯蓄限度額変更申告書に記載され、又は記録されているその者の氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実と当該告知があつた氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実とが異なるときは、当該確認をした旨を記載し、又は記録してはならない。 art-41-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3/par-1 Where notice has been given under the provisions of Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, the head of the business office of a financial institution or other such place must state or record, in the statement of tax-exempt savings or declaration of change to the tax-exempt savings limit pertaining to that notice (including an electronic or magnetic record recording the matters to be stated in that statement of tax-exempt savings or declaration of change to the tax-exempt savings limit that have been provided by electronic or magnetic means; the same applies hereinafter in this paragraph), the fact that the matters notified have been confirmed and other matters specified by Ministry of Finance Order. In this case, where the name, date of birth, address, and individual number of that person and the fact of falling under a Person with a Disability or other eligible person that are stated or recorded in that statement of tax-exempt savings or declaration of change to the tax-exempt savings limit differ from the name, date of birth, address, and individual number and the fact of falling under a Person with a Disability or other eligible person that have been notified, the head of the business office of the financial institution or other such place must not state or record the fact that that confirmation has been made. machine translation, not official **第二項** 金融機関の営業所等の長は、前項の規定により非課税貯蓄申告書又は非課税貯蓄限度額変更申告書に確認をした旨を記載する場合には、第四十八条第四項（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）の規定により作成するこれらの申告書の写し（これらの申告書に記載すべき事項を記録した電磁的記録を含む。）に当該確認をした旨を記載した事実を記載し、又は記録しておかなければならない。 art-41-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3/par-2 When the head of the business office of a financial institution or other such place states, pursuant to the preceding paragraph, in a statement of tax-exempt savings or declaration of change to the tax-exempt savings limit the fact that confirmation has been made, the head must state or record the fact that the confirmation has been noted in the copy of those statements prepared pursuant to Article 48, paragraph (4) (Organization and Retention, etc. of Books and Documents Concerning Tax-Exempt Savings at Business Offices of Financial Institutions or Other Such Places) (including an electronic or magnetic record recording the matters to be stated in those statements). machine translation, not official --- ## Cites - art-41-3/par-1: 法第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5 (e-Gov law ID 340AC0000000033) - art-41-3/par-1: この項 → 所得税法施行令 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3/par-1 - art-41-3/par-2: 前項 → 所得税法施行令 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3/par-1 - art-41-3/par-2: 第四十八条第四項 → 所得税法施行令 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-48/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第四十一条の三第一項（非課税貯蓄申告書への確認をした旨の記載等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3/par-1 - 所得税法施行令 第四十一条の三第二項（非課税貯蓄申告書への確認をした旨の記載等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-3/par-2 - 所得税法施行規則 第八条の二第一項（非課税貯蓄申告書等への付記事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8-2/par-1 (e-Gov law ID 340M50000040011) --- ## 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-20261106T163957-015, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-015, 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