# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十五条の二 (Article 15-2)

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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: 第十五条の二 (Article 15-2)（金融機関の営業所等の届出） — address `art-15-2`
- 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-15-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-15-2
- 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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### 第十五条の二（金融機関の営業所等の届出） — Notification by the Business Office of a Financial Institution or Other Such Place
<sup>caption: machine translation, not official</sup>
<sup>art-15-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2 · https://japanlaw.org/l/340M50000040011/art-15-2</sup>

  **第一項**  金融機関の営業所等の長は、最初に非課税貯蓄申告書を受理することとなると見込まれる日までに、次に掲げる事項（第三号に掲げる事項にあつては、当該金融機関の営業所等が労働基準法（昭和二十二年法律第四十九号）第十八条（貯蓄金の管理等）又は船員法（昭和二十二年法律第百号）第三十四条（貯蓄金の管理等）の規定によりこれらの規定に規定する労働者又は船員の貯蓄金をその委託を受けて管理する者で、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）の規定の適用を受ける貯蓄金の受入れをするものに該当する場合に限る。）を記載した届出書を、当該金融機関の営業所等の所在地の所轄税務署長を経由して、国税庁長官に提出しなければならない。
  <sup>art-15-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1</sup>
  The director of the business office of a financial institution or other such place must, by the day on which the business office is expected to first accept a statement of tax-exempt savings, submit to the Commissioner of the National Tax Agency, via the district director with jurisdiction over the location of the business office of the financial institution or other such place, a written notification stating the following particulars (for the particulars set forth in item (iii), only where the business office of the financial institution or other such place falls under a person that, pursuant to Article 18 (Management of Savings Funds, etc.) of the Labor Standards Act (Act No. 49 of 1947) or Article 34 (Management of Savings Funds, etc.) of the Mariners Act (Act No. 100 of 1947), manages on commission the savings funds of workers or mariners prescribed in those provisions and accepts savings funds 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>

    **一**  当該金融機関の営業所等の名称及び所在地並びに当該金融機関の営業所等に係る金融機関等（令第五十条第一項（金融機関の営業所等の届出及び営業所番号）に規定する金融機関等をいう。次項において同じ。）の個人番号又は法人番号（個人番号を有しない個人にあつては、名称及び所在地。次項において同じ。）
    <sup>art-15-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1/item-1</sup>
    the name and location of the business office of the financial institution or other such place, and the individual number or corporate number of the financial institution, etc. (meaning a financial institution, etc. prescribed in Article 50, paragraph (1) (Notification of the business office of a Financial Institution or Other Such Place and Business Office Number) of the Order; the same applies in the following paragraph) pertaining to the business office of the financial institution or other such place (for an individual who has no individual number, the name and location; the same applies in the following paragraph);
    <sup>machine translation, not official</sup>

    **二**  当該金融機関の営業所等において受入れをする法第十条第一項の預貯金等の種別
    <sup>art-15-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1/item-2</sup>
    the type of deposits and similar savings prescribed in Article 10, paragraph (1) of the Act that are accepted at the business office of the financial institution or other such place;
    <sup>machine translation, not official</sup>

    **三**  当該金融機関の営業所等において受入れをする貯蓄金の利率、利子の支払方法及び管理方法
    <sup>art-15-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1/item-3</sup>
    the interest rate, the method of payment of interest and the method of management of the savings funds accepted at the business office of the financial institution or other such place;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-15-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の届出書を提出した金融機関の営業所等の長は、次の各号に掲げる場合に該当することとなつたときは、遅滞なく、当該各号に掲げる場合の区分に応じ当該各号に定める事項その他参考となるべき事項を記載した届出書を、同項に規定する所轄税務署長を経由して、国税庁長官に提出しなければならない。
  <sup>art-15-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2</sup>
  The director of the business office of a financial institution or other such place who has submitted the written notification under the preceding paragraph must, without delay, if any of the cases set forth in the following items comes to apply, submit to the Commissioner of the National Tax Agency, via the district director with jurisdiction prescribed in that paragraph, a written notification stating the matters prescribed in that item for the category of case set forth in that item and any other matters for reference.
  <sup>machine translation, not official</sup>

    **一**  当該金融機関の営業所等の名称又は所在地につき異動が生じたとき　次に掲げる事項
    <sup>art-15-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-1</sup>
    when a change has occurred in the name or location of the business office, etc. of the financial institution, the following matters:
    <sup>machine translation, not official</sup>

      **イ**  当該異動が生じた旨及びその年月日
      <sup>art-15-2/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-1/sub-1</sup>
      the fact that the change has occurred and the date thereof;
      <sup>machine translation, not official</sup>

      **ロ**  当該異動前の金融機関の営業所等の名称及び所在地並びに当該金融機関の営業所等に係る金融機関等の個人番号又は法人番号
      <sup>art-15-2/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-1/sub-2</sup>
      the name and location of the business office, etc. of the financial institution before the change, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution; and
      <sup>machine translation, not official</sup>

      **ハ**  当該異動後の金融機関の営業所等の名称及び所在地並びに当該金融機関の営業所等に係る金融機関等の個人番号又は法人番号
      <sup>art-15-2/par-2/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-1/sub-3</sup>
      the name and location of the business office, etc. of the financial institution after the change, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution.
      <sup>machine translation, not official</sup>

    **二**  当該金融機関の営業所等に係る金融機関等に行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号が初めて通知されたとき　当該通知があつた旨及びその年月日並びに当該金融機関等のその通知を受けた後の名称、所在地及び個人番号
    <sup>art-15-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-2</sup>
    when an individual number has been notified for the first time to the financial institution, etc. pertaining to the business office, etc. of the financial institution pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the fact that the notification was made and the date thereof, and the name, location and individual number of that financial institution, etc. after it received the notification.
    <sup>machine translation, not official</sup>

    **三**  当該金融機関の営業所等の廃止（預貯金の受入れの業務の廃止その他の理由により金融機関の営業所等に該当しないこととなる場合を含む。以下この号において同じ。）をすることとなつたとき　当該廃止をすることとなつた旨及びその年月日並びに当該廃止をすることとなつた金融機関の営業所等の名称及び所在地並びに当該金融機関の営業所等に係る金融機関等の個人番号又は法人番号
    <sup>art-15-2/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-3</sup>
    when the business office, etc. of the financial institution is to be abolished (including the case where it ceases to fall under a business office, etc. of a financial institution due to the abolition of the business of accepting Deposits and Savings or for another reason; the same applies hereinafter in this item), the fact that it is to be abolished and the date thereof, the name and location of the business office, etc. of the financial institution that is to be abolished, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution.
    <sup>machine translation, not official</sup>

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## Cites
- art-15-2/par-1: 第三号 → 所得税法施行規則 第十五条の二第一項第三号 (Article 15-2, paragraph (1), item (iii)), art-15-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1/item-3
- art-15-2/par-1: 労働基準法（昭和二十二年法律第四十九号）第十八条 → 労働基準法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-standards-act/art-18 · https://japanlaw.org/l/322AC0000000049/art-18
- art-15-2/par-1: 船員法（昭和二十二年法律第百号）第三十四条 → e-Gov law 322AC0000000100, 第三十四条 (Article 34), art-34 — not held in this collection
- art-15-2/par-1: 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
- art-15-2/par-1/item-1: 令第五十条第一項 → e-Gov law 340CO0000000096, 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — not held in this collection
- art-15-2/par-1/item-1: 次項 → 所得税法施行規則 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2
- art-15-2/par-1/item-2: 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
- art-15-2/par-2: 前項 → 所得税法施行規則 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1
- art-15-2/par-2/item-3: この号 → 所得税法施行規則 第十五条の二第二項第三号 (Article 15-2, paragraph (2), item (iii)), art-15-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-3

## Cited by

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

- 所得税法施行規則 第十五条の二第一項（金融機関の営業所等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1
- 所得税法施行規則 第十五条の二第一項第一号（金融機関の営業所等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1/item-1
- 所得税法施行規則 第十五条の二第二項（金融機関の営業所等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2
- 所得税法施行規則 第十五条の二第二項第三号（金融機関の営業所等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2/item-3
- 所得税法施行規則 附則第八条第一項（金融機関の営業所等の届出に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-8/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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-011, 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