# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十七条の二 (Article 47-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-2. 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: 第四十七条の二 (Article 47-2)（金融機関の営業所等の非課税貯蓄申告書の税務署長への送付等） — address `art-47-2` - 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-47-2 - 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. --- ### 第四十七条の二（金融機関の営業所等の非課税貯蓄申告書の税務署長への送付等） — Forwarding of Statements of Tax-Exempt Savings by the Business Office of a Financial Institution or Other Such Place to the District Director, etc. caption: machine translation, not official art-47-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-2 **第一項** 金融機関の営業所等の長は、非課税貯蓄申告書、非課税貯蓄限度額変更申告書、非課税貯蓄に関する異動申告書又は非課税貯蓄廃止申告書を受理した場合には、その受理した日の属する月の翌月十日までに、これらの申告書を当該金融機関の営業所等の所在地の所轄税務署長に送付しなければならない。 art-47-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-2/par-1 The head of the business office of a financial institution or other such place must, where the head has accepted a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit, a notice of change concerning tax-exempt savings, or a notice of discontinuance of tax-exempt savings, forward those documents 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 the head accepted them. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第三条第十一項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-11 --- ## 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