# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十一条 (Article 11)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第十一条 (Article 11)（非課税貯蓄相続申込書の記載事項） — address `art-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-11
- Every provision below carries its address and both URLs 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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### 第十一条（非課税貯蓄相続申込書の記載事項） — Matters to Be Stated in an Application for Succession to Tax-Exempt Savings
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-11 · https://japanlaw.org/l/340M50000040011/art-11</sup>

  **第一項**  令第四十七条第一項（非課税貯蓄相続申込書）に規定する財務省令で定める事項は、次に掲げる事項とする。
  <sup>art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-11/par-1 · https://japanlaw.org/l/340M50000040011/art-11/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  非課税貯蓄相続申込書を提出する相続人の氏名、生年月日及び住所並びに障害者等に該当する事実
    <sup>art-11/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-11/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-11/par-1/item-1</sup>
    the name, date of birth and address of the heir who submits the application for succession to tax-exempt savings, and the fact that the heir falls under the category of a Person with a Disability or other eligible person;
    <sup>machine translation, not official</sup>

    **二**  被相続人の氏名及び死亡の時における住所
    <sup>art-11/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-11/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-11/par-1/item-2</sup>
    the name of the decedent and the decedent's address at the time of death;
    <sup>machine translation, not official</sup>

    **三**  当該金融機関の営業所等において預入等をした被相続人に係る預貯金等で法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定の適用に係るものの種別
    <sup>art-11/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-11/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-11/par-1/item-3</sup>
    the type of the Deposits and Savings, etc. of the decedent that were placed, etc. at the business office of the relevant financial institution or other such place and to which 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 apply;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-11/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-11/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-11/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

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## Cites
- art-11/par-1: 令第四十七条第一項 → e-Gov law 340CO0000000096, 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — not held in this collection
- art-11/par-1/item-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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1

## Cited by

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

- 所得税法施行規則 附則第七条第一項（非課税貯蓄相続申込書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-7/par-1
- 所得税法施行規則 附則第四条第一項（非課税貯蓄相続申込書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-4/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-009, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-010, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-010, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27