# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条の二 (Article 6-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6-2. 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: 第六条の二 (Article 6-2)（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） — address `art-6-2` - 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-6-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-6-2 - 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. --- ### 第六条の二（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） — Calculation, etc. of Interest, etc. on Deposits and Savings, etc. Placed, etc. on or After the Day on Which a Person Ceased to Be a Person with a Disability or Other Eligible Person caption: machine translation, not official art-6-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6-2 · https://japanlaw.org/l/340M50000040011/art-6-2 **第一項** 令第三十六条第二項（障害者等の少額預金の利子所得等が非課税とされない場合等）に規定する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に係る部分の利子、収益の分配又は剰余金の配当は、同日以後に預入等をした預貯金等の金額（当該預貯金等が有価証券である場合には、その法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する額面金額等）、当該預入等の日から当該預貯金等の払戻し、解約、償還又は買入償却の日までの期間及び当該預貯金等の利率を基礎として計算するものとする。 art-6-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6-2/par-1 · https://japanlaw.org/l/340M50000040011/art-6-2/par-1 The interest, distributions of proceeds or dividends of surplus relating to the portion of the Deposits and Savings, etc. placed, etc. on or after the day of ceasing to fall under the category of a Person with a Disability or other eligible person as prescribed in Article 36, paragraph (2) (Cases Where Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons Is Not Exempt from Taxation, etc.) of the Order are to be calculated on the basis of the amount of the Deposits and Savings, etc. placed, etc. on or after that day (or, if those Deposits and Savings, etc. are Securities, the face value or equivalent amount prescribed in 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), the period from the day of that placement, etc. to the day of withdrawal, cancellation, redemption or purchase and cancellation of those Deposits and Savings, etc., and the interest rate on those Deposits and Savings, etc. machine translation, not official **第二項** 令第三十六条第三項に規定する財務省令で定めるものは、普通預金、普通貯金、貯蓄預金、貯蓄貯金、前条第一項第二号及び第三号に掲げる預貯金並びに令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金又は普通貯金に相当するものとする。 art-6-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6-2/par-2 · https://japanlaw.org/l/340M50000040011/art-6-2/par-2 The items specified by Ministry of Finance Order as prescribed in Article 36, paragraph (3) of the Order are ordinary deposits, ordinary savings, savings deposits, savings-deposit-type savings, the Deposits and Savings set forth in paragraph (1), items (ii) and (iii) of the preceding Article, and Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order which are equivalent to ordinary deposits or ordinary savings. machine translation, not official --- ## Cites - art-6-2/par-1: 令第三十六条第二項 → e-Gov law 340CO0000000096, 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — not held in this collection - art-6-2/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-6-2/par-2: 令第三十六条第三項 → e-Gov law 340CO0000000096, 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — not held in this collection - art-6-2/par-2: 前条第一項第二号 → 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-6-2/par-2: 第三号 → 所得税法施行規則 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), 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 - art-6-2/par-2: 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-6-2/par-2: 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 --- ## 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-20261027T143811-005, 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