# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Article 6)

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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: 第六条 (Article 6)（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — address `art-6`
- 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-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-6
- 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.

---

### 第六条（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized
<sup>caption: machine translation, not official</sup>
<sup>art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6 · https://japanlaw.org/l/340M50000040011/art-6</sup>

  **第一項**  令第三十五条第一項（普通預金契約等についての非課税貯蓄申込書の特例）に規定する財務省令で定める預貯金等に係る契約は、次に掲げるものとする。
  <sup>art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1 · https://japanlaw.org/l/340M50000040011/art-6/par-1</sup>
  The contracts relating to deposits and similar savings specified by Ministry of Finance Order as prescribed in Article 35, paragraph (1) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order are the following.
  <sup>machine translation, not official</sup>

    **一**  普通預金（普通貯金を含む。）又は貯蓄預金（貯蓄貯金を含む。）
    <sup>art-6/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-1</sup>
    ordinary deposits (including ordinary savings) or savings-type deposits (including savings-type postal savings);
    <sup>machine translation, not official</sup>

    **二**  租税の納付に充てることを目的として金融機関（令第三十二条第一号（金融機関等の範囲）に掲げる者をいう。）に対してした預金（貯金を含む。以下この号において同じ。）で当該金融機関が他の預金と区分して経理しているもの
    <sup>art-6/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-2</sup>
    a deposit (including savings; hereinafter the same in this item) made to a financial institution (meaning a person listed in Article 32, item (i) (Scope of Financial Institutions, etc.) of the Order) for the purpose of paying taxes, which that financial institution accounts for separately from other deposits;
    <sup>machine translation, not official</sup>

    **三**  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
    <sup>art-6/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-3</sup>
    tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951);
    <sup>machine translation, not official</sup>

    **四**  一定の預入期間又は預入金額及び一定の据置期間を約して積み立てる預貯金でその据置期間が三月以上のもの
    <sup>art-6/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-4</sup>
    Deposits and Savings accumulated by agreeing to a fixed deposit period, or a fixed deposit amount and a fixed deferral period, for which the deferral period is three months or more;
    <sup>machine translation, not official</sup>

    **五**  据置貯金
    <sup>art-6/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-5</sup>
    deferred savings;
    <sup>machine translation, not official</sup>

    **六**  令第三十二条第二号又は第三号に掲げる者が受入れをする預貯金
    <sup>art-6/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-6</sup>
    Deposits and Savings accepted by a person listed in Article 32, item (ii) or (iii) of the Order;
    <sup>machine translation, not official</sup>

    **七**  定期預金（定期貯金を含むものとし、第四号に掲げるものを除く。）又は通知預金（通知貯金を含む。）のうち反復して預入することを約するもの
    <sup>art-6/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-7</sup>
    time deposits (including time savings, and excluding those set forth in item (iv)) or notice deposits (including notice savings), for which it is agreed that deposits will be made repeatedly;
    <sup>machine translation, not official</sup>

    **八**  指定金銭信託及び貸付信託のうち反復して信託することを約するもの
    <sup>art-6/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-8</sup>
    designated money trusts and Loan Trusts, for which it is agreed that placement in trust will be made repeatedly;
    <sup>machine translation, not official</sup>

    **九**  令第三十二条第一号、第四号又は第五号に掲げる者から有価証券を反復して購入することを約するもの
    <sup>art-6/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-9</sup>
    an agreement to repeatedly purchase Securities from a person listed in Article 32, item (i), (iv), or (v) of the Order;
    <sup>machine translation, not official</sup>

    **十**  長期信用銀行法（昭和二十七年法律第百八十七号）第八条（長期信用銀行債の発行）の規定による長期信用銀行債、金融機関の合併及び転換に関する法律（昭和四十三年法律第八十六号）第八条第一項（特定社債の発行）（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債、信用金庫法（昭和二十六年法律第二百三十八号）第五十四条の二の四第一項（全国連合会債の発行）の規定による全国連合会債、農林中央金庫法（平成十三年法律第九十三号）第六十条（農林債の発行）の規定による農林債又は株式会社商工組合中央金庫法（平成十九年法律第七十四号）第三十三条（商工債の発行）の規定による商工債を反復して購入することを約するもの
    <sup>art-6/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-10</sup>
    a contract under which a person agrees to repeatedly purchase long-term credit bank debentures under the provisions of Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act (Act No. 187 of 1952), specified corporate bonds under the provisions of Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968) (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under the provisions of Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act (Act No. 238 of 1951), Norinchukin Bank bonds under the provisions of Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act (Act No. 93 of 2001), or Shoko Chukin Bank bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007).
    <sup>machine translation, not official</sup>

  **第二項**  令第三十五条第四項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-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2 · https://japanlaw.org/l/340M50000040011/art-6/par-2</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 35, paragraph (4) of the Order are as follows:
  <sup>machine translation, not official</sup>

    **一**  令第三十五条第四項に規定する届出書を提出する者（第三号において「提出者」という。）の氏名、生年月日及び住所
    <sup>art-6/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-6/par-2/item-1</sup>
    the name, date of birth and address of the person who submits the written notification prescribed in Article 35, paragraph (4) of the Order (referred to as the "submitter" in item (iii));
    <sup>machine translation, not official</sup>

    **二**  障害者等に該当しないこととなつた年月日及びその事実
    <sup>art-6/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-6/par-2/item-2</sup>
    the date on which, and the fact that, the submitter ceased to fall under the category of a Person with a Disability or other eligible person;
    <sup>machine translation, not official</sup>

    **三**  預貯金等のうち、提出者がその金融機関の営業所等を経由して提出した非課税貯蓄申告書に記載したものの種別
    <sup>art-6/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-6/par-2/item-3</sup>
    the type of the Deposits and Savings, etc. that the submitter has stated in the statement of tax-exempt savings submitted via the business office of that 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-6/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-6/par-2/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

---

## Cites
- art-6/par-1: 令第三十五条第一項 → e-Gov law 340CO0000000096, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-6/par-1/item-2: 令第三十二条第一号 → e-Gov law 340CO0000000096, 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — not held in this collection
- art-6/par-1/item-2: この号 → 所得税法施行規則 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-2
- art-6/par-1/item-3: 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
- art-6/par-1/item-6: 令第三十二条第二号 → e-Gov law 340CO0000000096, 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — not held in this collection
- art-6/par-1/item-6: 第三号 → e-Gov law 340CO0000000096, 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — not held in this collection
- art-6/par-1/item-7: 第四号 → 所得税法施行規則 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-4
- art-6/par-1/item-9: 令第三十二条第一号 → e-Gov law 340CO0000000096, 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — not held in this collection
- art-6/par-1/item-9: 第四号 → e-Gov law 340CO0000000096, 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — not held in this collection
- art-6/par-1/item-9: 第五号 → e-Gov law 340CO0000000096, 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — not held in this collection
- art-6/par-1/item-10: 長期信用銀行法（昭和二十七年法律第百八十七号）第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-6/par-1/item-10: 金融機関の合併及び転換に関する法律（昭和四十三年法律第八十六号）第八条第一項 → e-Gov law 343AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-6/par-1/item-10: 同法第五十五条第四項 → e-Gov law 343AC0000000086, 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — not held in this collection
- art-6/par-1/item-10: 信用金庫法（昭和二十六年法律第二百三十八号）第五十四条の二の四第一項 → e-Gov law 326AC1000000238, 第五十四条の二の四第一項 (Article 54-2-4, paragraph (1)), art-54-2-4/par-1 — not held in this collection
- art-6/par-1/item-10: 農林中央金庫法（平成十三年法律第九十三号）第六十条 → e-Gov law 413AC0000000093, 第六十条 (Article 60), art-60 — not held in this collection
- art-6/par-1/item-10: 株式会社商工組合中央金庫法（平成十九年法律第七十四号）第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection
- art-6/par-2: 令第三十五条第四項 → e-Gov law 340CO0000000096, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-6/par-2/item-1: 令第三十五条第四項 → e-Gov law 340CO0000000096, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-6/par-2/item-1: 第三号 → 所得税法施行規則 第六条第二項第三号 (Article 6, paragraph (2), item (iii)), art-6/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-6/par-2/item-3

## Cited by

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

- 所得税法施行規則 第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1
- 所得税法施行規則 第六条第一項第二号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-2
- 所得税法施行規則 第六条第一項第七号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-7
- 所得税法施行規則 第六条第二項第一号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-6/par-2/item-1
- 所得税法施行規則 第六条の二第二項（障害者等に該当しないこととなつた日以後に預入等をした預貯金等の利子等の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6-2/par-2 · https://japanlaw.org/l/340M50000040011/art-6-2/par-2
- 所得税法施行規則 第七条第九項（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-9 · https://japanlaw.org/l/340M50000040011/art-7/par-9
- 所得税法施行規則 附則第三条第三項（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-3 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-3
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4089-32/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4089-32/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-157/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-2
- 所得税法施行規則 附則第三条第一項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-3/par-1
- 所得税法施行規則 附則第二条第一項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-2/par-1
- 所得税法施行規則 附則第二条第一項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-2/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-20261027T143811-004, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-005, 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-20261027T143811-005, 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