# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（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） — address `suppl-4142-103/art-4` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4 - 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. --- ### 第四条（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） — Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-4142-103/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4 **第一項** 改正法附則第三十六条第一項（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）に規定する普通預金に類するものとして政令で定めるものは、普通貯金、租税特別措置法（昭和三十二年法律第二十六号）第五条第二項（納税準備預金の利子の非課税）に規定する納税準備預金、納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金その他これらに類するものとして財務省令で定めるものとする。 suppl-4142-103/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-1 Things specified by Cabinet Order as similar to the ordinary deposits prescribed in Article 36, paragraph (1) (Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Supplementary Provisions of the Amending Act are ordinary savings, tax payment reserve deposits prescribed in Article 5, paragraph (2) (Tax Exemption on Interest on Tax Payment Reserve Deposits) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951), and other things specified by Ministry of Finance Order as similar to these. machine translation, not official **第二項** 改正法附則第三十六条第一項に規定する政令で定める日は、同項に規定する普通預金等の利子又は収益の分配の平成十八年一月一日を含む計算期間の末日の翌日とする。 suppl-4142-103/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-2 The date specified by Cabinet Order prescribed in Article 36, paragraph (1) of the Supplementary Provisions of the Amending Act is the day following the last day of the calculation period of interest on or distributions of proceeds from ordinary deposits and similar deposits prescribed in that paragraph that includes January 1, 2006. machine translation, not official **第三項** 改正法附則第三十六条第二項に規定する政令で定めるところにより計算した金額は、同項に規定する預貯金等の利子又は収益の分配で平成十八年一月一日を含む利子又は収益の分配の計算期間に対応するものの額に当該計算期間の初日から平成十七年十二月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-4142-103/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-3 The amount calculated as specified by Cabinet Order prescribed in Article 36, paragraph (2) of the Supplementary Provisions of the Amending Act is the amount calculated by dividing the amount obtained by multiplying the amount of the interest on or distributions of proceeds from deposits and similar savings prescribed in that paragraph that corresponds to the calculation period of interest or distributions of proceeds including January 1, 2006 by the number of days in the period from the first day of that calculation period to December 31, 2005, by the number of days in that calculation period. machine translation, not official **第四項** 改正法附則第三十六条第三項に規定する障害者等に該当する個人で同項の確認を受けようとするものは、平成十八年一月一日前に同項に規定する障害者等未確認預貯金等（以下この条において「障害者等未確認預貯金等」という。）に係る同項に規定する金融機関の営業所等（以下この条において「金融機関の営業所等」という。）の長に、その者の氏名、生年月日及び住所並びに障害者等（同項に規定する障害者等をいう。以下この条において同じ。）に該当する旨その他の財務省令で定める事項を記載した申請書（以下この条において「障害者等確認申請書」という。）を提出し、その者の障害者等確認書類（同項に規定する書類をいう。以下この条において同じ。）を提示して、障害者等に該当することにつき確認を受けなければならない。 suppl-4142-103/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 An individual who falls under a Person with a Disability or other eligible person prescribed in Article 36, paragraph (3) of the Supplementary Provisions of the Amending Act and who seeks the confirmation referred to in that paragraph must, before January 1, 2006, submit to the head of the business office of a financial institution or other such place prescribed in that paragraph (hereinafter in this Article referred to as the "business office of a financial institution or other such place") pertaining to the savings not confirmed as held by a Person with a Disability prescribed in that paragraph (hereinafter in this Article referred to as "savings not confirmed as held by a Person with a Disability") a written application stating the individual's name, date of birth and domicile, a statement that the individual falls under a Person with a Disability or other eligible person (meaning a Person with a Disability or other eligible person prescribed in that paragraph; the same applies hereinafter in this Article), and other particulars specified by Ministry of Finance Order (hereinafter in this Article referred to as the "application for confirmation as a Person with a Disability or other eligible person"), and present the individual's paper confirming a disability or similar position (meaning the paper prescribed in that paragraph; the same applies hereinafter in this Article), and thereby be confirmed as falling under a Person with a Disability or other eligible person. machine translation, not official **第五項** 前項の場合において、金融機関の営業所等の長は、当該提示を受けた障害者等確認書類によりその者が障害者等に該当する事実を確認しなければならないものとし、当該事実を確認したときは、同項の規定により提出のあった障害者等確認申請書にその確認した旨及び当該確認に係る障害者等確認書類の名称を記載しなければならない。 suppl-4142-103/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-5 In the case referred to in the preceding paragraph, the head of the business office of a financial institution or other such place is to confirm, from the paper confirming a disability or similar position that has been presented, the fact that the person falls under a Person with a Disability or other eligible person, and upon confirming that fact, must state, on the application for confirmation as a Person with a Disability or other eligible person submitted pursuant to that paragraph, that the confirmation has been made and the name of the paper confirming a disability or similar position pertaining to that confirmation. machine translation, not official **第六項** 第四項の障害者等確認申請書を提出した者は、その提出の際、旧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）の規定により証印を受けた当該障害者等未確認預貯金等に係る同項に規定する通帳、証書、証券その他の書類（以下この条において「通帳等」という。）を提示して、当該通帳等にその者が障害者等に該当することにつき確認した旨の表示を受けることができるものとする。この場合において、金融機関の営業所等の長は、当該提示を受けた通帳等に当該確認した旨の表示をするものとする。 suppl-4142-103/art-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-6 A person who has submitted the application for confirmation as a Person with a Disability or other eligible person under paragraph (4) may, at the time of that submission, present the passbook, certificate, securities or other document that pertains to the savings not confirmed as held by a Person with a Disability and that received a seal pursuant to Article 48, paragraph (1) (Organization and Preservation, etc. of Books and Documents Pertaining to Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place) of the Former Order, being the document prescribed in that paragraph (hereinafter referred to in this Article as the "passbook, etc."), and receive on that passbook, etc. a notation that confirmation has been made that the person falls under a Person with a Disability or other eligible person. In this case, the head of the business office of a financial institution or other such place is to make that notation of confirmation on the passbook, etc. presented. machine translation, not official **第七項** 金融機関の営業所等の長は、第四項の規定により提出があった障害者等確認申請書に第五項の規定による確認した旨の記載をした場合には、当該提出をした者の各人別に、その者の氏名、生年月日及び住所並びに障害者等に該当する事実その他の財務省令で定める事項を、平成十八年一月三十一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通知しなければならない。 suppl-4142-103/art-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-7 Where the head of the business office of a financial institution or other such place has made the entry of confirmation under paragraph (5) on the application for confirmation as a Person with a Disability or other eligible person submitted under paragraph (4), the head must notify the competent district director with jurisdiction over the location of the business office of that financial institution or other such place, by January 31, 2006, for each person who made the submission, of that person's name, date of birth and domicile, the fact that the person falls under a Person with a Disability or other eligible person, and other matters specified by Ministry of Finance Order. machine translation, not official **第八項** 金融機関の営業所等の長は、障害者等確認申請書の提出を受けた場合には、当該申請書を財務省令で定めるところにより保存しなければならない。 suppl-4142-103/art-4/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-8 Where the head of the business office of a financial institution or other such place has received the submission of an application for confirmation as a Person with a Disability or other eligible person, the head must preserve that written application as specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4142-103/art-4/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第五条第二項 → 租税特別措置法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5/par-2 (e-Gov law ID 332AC0000000026) - suppl-4142-103/art-4/par-1: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - suppl-4142-103/art-4/par-4: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4142-103/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4 - suppl-4142-103/art-4/par-5: 前項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4142-103/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 - suppl-4142-103/art-4/par-6: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4142-103/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 - suppl-4142-103/art-4/par-6: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4142-103/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4 - suppl-4142-103/art-4/par-7: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4142-103/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 - suppl-4142-103/art-4/par-7: 第五項 → 所得税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4142-103/art-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-5 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-1/par-1 - 所得税法施行令 附則第四条第四項（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-4142-103/art-4/par-4 - 所得税法施行令 附則第四条第五項（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-4142-103/art-4/par-5 - 所得税法施行令 附則第四条第六項（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-4142-103/art-4/par-6 - 所得税法施行令 附則第四条第七項（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-4142-103/art-4/par-7 --- ## 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-20261106T163957-145, 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-20261106T163957-145, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, 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-20261106T173921-116, 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