# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十五条 (Article 45)

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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: 第四十五条 (Article 45)（非課税貯蓄廃止申告書） — address `art-45`
- 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-45
- 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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### 第四十五条（非課税貯蓄廃止申告書） — Notice of Discontinuance of Tax-Exempt Savings
<sup>caption: machine translation, not official</sup>
<sup>art-45 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-45</sup>

    **第一項**  非課税貯蓄申告書を提出した個人が、その提出後、当該申告書の提出の際に経由した金融機関の営業所等において預入等をした当該申告書に記載した預貯金等につき法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定の適用を受けることをやめようとする場合には、その者は、その旨その他財務省令で定める事項を記載した申告書（以下この節において「非課税貯蓄廃止申告書」という。）を、当該預貯金等の受入れ又は引受けをする金融機関の営業所等を経由し、その者の住所地の所轄税務署長に提出しなければならない。
    <sup>art-45/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-1</sup>
    Where an individual who has submitted a statement of tax-exempt savings wishes, after the submission, to cease to receive the application of the provisions of 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 with regard to the deposits and similar savings stated in that statement that were placed at the business office of the financial institution or other such place via which the statement was submitted, the individual must submit a notice stating that fact and other matters specified by Ministry of Finance Order (hereinafter referred to as a "notice of discontinuance of tax-exempt savings" in this Section), via the business office of the financial institution or other such place that accepts or undertakes those deposits and similar savings, to the competent district director for the individual's place of domicile.
    <sup>machine translation, not official</sup>

    **第二項**  非課税貯蓄廃止申告書が前項の税務署長に提出された場合には、同項の金融機関の営業所等においてこれを受理した日に、その提出がされたものとみなす。
    <sup>art-45/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-2</sup>
    Where a notice of discontinuance of tax-exempt savings has been submitted to the district director referred to in the preceding paragraph, it is deemed to have been submitted on the day on which the business office of the financial institution or other such place referred to in that paragraph accepted it.
    <sup>machine translation, not official</sup>

    **第三項**  非課税貯蓄廃止申告書の提出があつた場合には、その提出があつた日後に支払の確定する第一項に規定する預貯金等の利子、収益の分配又は剰余金の配当については、法第十条第一項の規定は、適用しない。
    <sup>art-45/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-3</sup>
    Where a notice of discontinuance of tax-exempt savings has been submitted, the provisions of Article 10, paragraph (1) of the Act do not apply to the interest, distributions of proceeds, or dividends of surplus on the deposits and similar savings prescribed in paragraph (1) for which payment becomes fixed after the date of the submission.
    <sup>machine translation, not official</sup>

    **第四項**  非課税貯蓄申告書を提出した個人が、当該申告書の提出の際に経由した金融機関の営業所等において預入等をした当該申告書に記載した預貯金等（法第十条第一項の規定の適用を受けるものに限る。以下この項において同じ。）を有しないこととなつた場合において、その有しないこととなつた日以後二年を経過する日の属する年の十二月三十一日までの間に、当該金融機関の営業所等において当該預貯金等の預入等をしなかつたとき（当該預貯金等につき非課税貯蓄廃止申告書を提出した場合を除く。）は、その翌年一月一日に当該預貯金等につき非課税貯蓄廃止申告書の提出があつたものとみなす。
    <sup>art-45/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-4</sup>
    Where an individual who has submitted a statement of tax-exempt savings has come to hold none of the deposits and similar savings stated in that statement that were placed at the business office of the financial institution or other such place via which the statement was submitted (limited to those to which the provisions of Article 10, paragraph (1) of the Act apply; the same applies hereinafter in this paragraph), if the individual has not placed those deposits and similar savings at that business office of the financial institution or other such place by December 31 of the year that includes the day on which two years have elapsed from the day on which the individual came to hold none (excluding cases where a notice of discontinuance of tax-exempt savings has been submitted for those deposits and similar savings), a notice of discontinuance of tax-exempt savings is deemed to have been submitted for those deposits and similar savings on January 1 of the following year.
    <sup>machine translation, not official</sup>

    **第五項**  前項の金融機関の営業所等の長は、同項の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる個人の各人別に、当該個人の氏名、生年月日、住所及び個人番号その他の財務省令で定める事項を記載した書類を、当該申告書の提出があつたものとみなされる日の属する月の翌月十日までに当該金融機関の営業所等の所在地の所轄税務署長に提出しなければならない。
    <sup>art-45/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-5</sup>
    The head of the business office of the financial institution or other such place referred to in the preceding paragraph must, for each individual deemed under the provisions of that paragraph to have submitted a notice of discontinuance of tax-exempt savings, submit a document stating the individual's name, date of birth, domicile, and individual number and other matters specified by Ministry of Finance Order to the competent district director for the location of that business office of the financial institution or other such place by the 10th of the month following the month that includes the day on which that notice is deemed to have been submitted.
    <sup>machine translation, not official</sup>

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## Cites
- art-45/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-45/par-2: 前項 → 所得税法施行令 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-1
- art-45/par-3: 第一項 → 所得税法施行令 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-1
- art-45/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-45/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-45/par-4: この項 → 所得税法施行令 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-4
- art-45/par-5: 前項 → 所得税法施行令 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-4

## Cited by

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

- 所得税法施行令 第三十八条第二項第一号（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/item-1
- 所得税法施行令 第三十八条第二項第三号（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/item-3
- 所得税法施行令 第三十八条第三項第一号（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/item-1
- 所得税法施行令 第四十二条第一項第二号（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-42/par-1/item-2
- 所得税法施行令 第四十五条第二項（非課税貯蓄廃止申告書） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-2
- 所得税法施行令 第四十五条第三項（非課税貯蓄廃止申告書） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-3
- 所得税法施行令 第四十五条第四項（非課税貯蓄廃止申告書） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-4
- 所得税法施行令 第四十五条第五項（非課税貯蓄廃止申告書） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-5
- 所得税法施行令 第四十七条の三第一項（届出書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-1
- 所得税法施行令 第四十七条の三第二項（届出書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-2
- 所得税法施行令 第四十八条第二項（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-2
- 所得税法施行令 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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-48/par-4
- 所得税法施行規則 第三条の三第一項第一号（用語の意義） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-3-3/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第十三項（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-13 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第九条第一項（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第九条第二項（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第九条第二項第一号（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第九条第二項第二号（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第九条第二項第四号（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十二条第一項（金融機関の営業所等における非課税貯蓄申告書等の写しの作成） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-12/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十三条第一項第一号（金融機関の営業所等における帳簿書類等の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-13/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十三条第一項第二号（金融機関の営業所等における帳簿書類等の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-13/par-1/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第二条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/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-20261106T173921-012, 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-20261106T173921-012, 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