# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十七条の三 (Article 47-3)

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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: 第四十七条の三 (Article 47-3)（届出書等の提出の特例） — address `art-47-3`
- 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-47-3
- 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.

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### 第四十七条の三（届出書等の提出の特例） — Special Provisions on Submission of Written Notices, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-47-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3</sup>

    **第一項**  第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）、第四十三条第一項から第三項まで（非課税貯蓄に関する異動申告書）若しくは第四十五条第一項（非課税貯蓄廃止申告書）に規定する個人又は第四十六条第一項（非課税貯蓄者死亡届出書等）若しくは第四十七条第一項（非課税貯蓄相続申込書）に規定する相続人は、これらの規定による届出書、申告書又は申込書の提出に代えて、これらの規定に規定する金融機関の営業所等に対し、これらの届出書、申告書又は申込書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該個人又は相続人は、これらの届出書、申告書又は申込書を当該金融機関の営業所等に提出したものとみなす。
    <sup>art-47-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-1</sup>
    An individual prescribed in Article 35, paragraph (4) (Special Provisions on Application to Exempt Savings from Taxation for Ordinary Deposit Contracts, etc.), Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings), or Article 45, paragraph (1) (Notice of Discontinuance of Tax-Exempt Savings), or an heir prescribed in Article 46, paragraph (1) (Notice of Death of a Tax-Exempt Saver, etc.) or Article 47, paragraph (1) (Application for Continuing Tax-Exempt Savings on Inheritance), may, in lieu of submitting the written notice, notice, or application form under those provisions, provide the matters to be stated in those written notices, notices, or application forms to the business office of the financial institution or other such place prescribed in those provisions by electronic or magnetic means. In this case, that individual or heir is deemed to have submitted those written notices, notices, or application forms to that business office of the financial institution or other such place.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定の適用がある場合における第四十三条第六項及び第四十五条第二項の規定の適用については、第四十三条第六項中「）が」とあるのは「）に記載すべき事項が」と、「これを受理した日」とあるのは「その提供を受けた日」と、第四十五条第二項中「が前項」とあるのは「に記載すべき事項が前項」と、「これを受理した日」とあるのは「その提供を受けた日」とする。
    <sup>art-47-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-2</sup>
    In the application of Article 43, paragraph (6) and Article 45, paragraph (2) where the provisions of the preceding paragraph apply, the phrase "Section) has" in Article 43, paragraph (6) is deemed to be replaced with "Section), the matters to be stated in which have" and the phrase "accepted it" with "received the provision of it", and the phrase "savings has been submitted to the district director referred to in the preceding paragraph" in Article 45, paragraph (2) is deemed to be replaced with "savings, the matters to be stated in which have been submitted to the district director referred to in the preceding paragraph" and the phrase "accepted it" with "received the provision of it".
    <sup>machine translation, not official</sup>

    **第三項**  第四十三条第二項の申告書を受理した同項の移管前の営業所等の長又は同条第三項の申告書を受理した同項の特定営業所等の長は、これらの規定による申告書の提出に代えて、これらの規定に規定する移管先の営業所等に対し、これらの申告書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該移管前の営業所等の長又は特定営業所等の長は、これらの申告書を当該移管先の営業所等に提出したものとみなす。
    <sup>art-47-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-3</sup>
    The head of the business office or similar place before the transfer prescribed in Article 43, paragraph (2) who has accepted a notice under that paragraph, or the head of the specified business office or similar place prescribed in paragraph (3) of that Article who has accepted a notice under that paragraph, may, in lieu of submitting a notice under those provisions, provide the matters to be stated in those notices to the business office or similar place receiving the transfer prescribed in those provisions by electronic or magnetic means. In this case, the head of that business office or similar place before the transfer or specified business office or similar place is deemed to have submitted those notices to that business office or similar place receiving the transfer.
    <sup>machine translation, not official</sup>

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## Cites
- art-47-3/par-1: 第三十五条第四項 → 所得税法施行令 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-35/par-4
- art-47-3/par-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-1
- art-47-3/par-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-2
- art-47-3/par-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-3
- art-47-3/par-1: 第四十五条第一項 → 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-47-3/par-1: 第四十六条第一項 → 所得税法施行令 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-46/par-1
- art-47-3/par-1: 第四十七条第一項 → 所得税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47/par-1
- art-47-3/par-2: 前項 → 所得税法施行令 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-1
- art-47-3/par-2: 第四十三条第六項 → 所得税法施行令 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-6
- art-47-3/par-2: 第四十五条第二項 → 所得税法施行令 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-45/par-2
- art-47-3/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-47-3/par-3: 第四十三条第二項 → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-2
- art-47-3/par-3: 同条第三項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-3

## Cited by

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

- 所得税法施行令 第四十三条第二項（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-2
- 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 附則第二条第三項（障害者等の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-5032-113/art-2/par-3

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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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06