# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十五条 (Article 15) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15. 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: 第十五条 (Article 15)（非課税貯蓄申告書等の書式） — address `art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-15 - 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. --- ### 第十五条（非課税貯蓄申告書等の書式） — Forms of Statements of Tax-Exempt Savings, etc. caption: machine translation, not official art-15 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15 **第一項** 非課税貯蓄申告書、非課税貯蓄申込書、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、非課税貯蓄廃止申告書及び非課税貯蓄相続申込書の書式は、それぞれ別表第二（一）から別表第二（六）までによる。 art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15/par-1 · https://japanlaw.org/l/340M50000040011/art-15/par-1 The forms of the statement of tax-exempt savings, the application to exempt savings from taxation, the declaration of change to the tax-exempt savings limit, the statement of change concerning tax-exempt savings, the statement of discontinuance of tax-exempt savings and the application for succession to tax-exempt savings are as set forth in Appended Table II (1) through Appended Table II (6), respectively. machine translation, not official ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第二項（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-regulation/suppl-3609-30/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-2 - 所得税法施行規則 附則第五条第一項（老人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-regulation/suppl-3629-68/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-1 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-2 - 所得税法施行規則 附則第四条第一項（非課税郵便貯金申込書等の書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-1 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-1/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-1/par-2 - 所得税法施行規則 附則第十六条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-1 - 所得税法施行規則 附則第四条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/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-20261027T143811-010, 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