# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八条 (Article 8)

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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: 第八条 (Article 8)（非課税貯蓄に関する異動申告書の記載事項） — address `art-8`
- 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-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-8
- 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.

---

### 第八条（非課税貯蓄に関する異動申告書の記載事項） — Matters to Be Stated in a Statement of Change Concerning Tax-Exempt Savings
<sup>caption: machine translation, not official</sup>
<sup>art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8 · https://japanlaw.org/l/340M50000040011/art-8</sup>

  **第一項**  令第四十三条第一項前段（非課税貯蓄に関する異動申告書）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-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in the first sentence of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  令第四十三条第一項に規定する申告書を提出する者（以下この号及び次号において「提出者」という。）の氏名、生年月日、住所及び個人番号（提出者の氏名又は住所の変更をした場合には、当該提出者の氏名、生年月日及び住所）
    <sup>art-8/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-1</sup>
    the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (1) of the Order (hereinafter referred to as the "submitter" in this item and the following item) (in the case where the submitter has changed their name or domicile, the name, date of birth and domicile of the submitter);
    <sup>machine translation, not official</sup>

    **二**  提出者の変更前の氏名、住所又は個人番号及び変更後の氏名、住所又は個人番号
    <sup>art-8/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-2</sup>
    the name, domicile or individual number of the submitter before the change and the name, domicile or individual number after the change;
    <sup>machine translation, not official</sup>

    **三**  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預貯金等の種別
    <sup>art-8/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-3</sup>
    the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. of that financial institution;
    <sup>machine translation, not official</sup>

    **四**  前号の非課税貯蓄申告書の提出年月日
    <sup>art-8/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-4</sup>
    the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-8/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  令第四十三条第一項後段に規定する財務省令で定める書類は、前条第二項に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第四十三条第一項前段に規定する個人の変更前の氏名又は住所の記載がある書類とする。
  <sup>art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-2 · https://japanlaw.org/l/340M50000040011/art-8/par-2</sup>
  The documents specified by Ministry of Finance Order as prescribed in the second sentence of Article 43, paragraph (1) of the Order are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set out in item (i) of that paragraph), the documents that bear the name or domicile, before the change, of the individual prescribed in the first sentence of Article 43, paragraph (1) of the Order.
  <sup>machine translation, not official</sup>

  **第三項**  令第四十三条第一項前段に規定する個人が、同項第一号に掲げる場合に該当して同項の規定により非課税貯蓄に関する異動申告書を提出したときは、当該非課税貯蓄に関する異動申告書を受理した金融機関の営業所等の長は、当該非課税貯蓄に関する異動申告書（電磁的方法により提供された当該非課税貯蓄に関する異動申告書に記載すべき事項を記録した電磁的記録を含む。）に、当該個人の個人番号を付記するものとする。
  <sup>art-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-3 · https://japanlaw.org/l/340M50000040011/art-8/par-3</sup>
  In the case where an individual prescribed in the first sentence of Article 43, paragraph (1) of the Order falls under the case set out in item (i) of that paragraph and has submitted a statement of change concerning tax-exempt savings pursuant to the provisions of that paragraph, the head of the business office, etc. of the financial institution that received the statement of change concerning tax-exempt savings is to add the individual number of that individual to the statement of change concerning tax-exempt savings (including an electronic or magnetic record recording the matters to be stated in the statement of change concerning tax-exempt savings that were provided by electronic or magnetic means).
  <sup>machine translation, not official</sup>

  **第四項**  令第四十三条第二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-8/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4 · https://japanlaw.org/l/340M50000040011/art-8/par-4</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (2) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  令第四十三条第二項に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号
    <sup>art-8/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-1</sup>
    the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (2) of the Order;
    <sup>machine translation, not official</sup>

    **二**  令第四十三条第二項に規定する移管前の営業所等の名称及び所在地並びに同項に規定する移管先の営業所等の名称及び所在地
    <sup>art-8/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-2</sup>
    the name and location of the business office, etc. before transfer prescribed in Article 43, paragraph (2) of the Order, and the name and location of the business office, etc. to which the transfer is made as prescribed in that paragraph;
    <sup>machine translation, not official</sup>

    **三**  前号に規定する移管前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預貯金等の種別
    <sup>art-8/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-3</sup>
    the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. before transfer prescribed in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  前号の非課税貯蓄申告書の提出年月日
    <sup>art-8/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-4</sup>
    the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-8/par-4/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-5 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第五項**  令第四十三条第三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-8/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5 · https://japanlaw.org/l/340M50000040011/art-8/par-5</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (3) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  令第四十三条第三項に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号
    <sup>art-8/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-1</sup>
    the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (3) of the Order;
    <sup>machine translation, not official</sup>

    **二**  令第四十三条第三項に規定する特定業務につき生じた同項各号に掲げる事由の別及び当該事由が生じた年月日
    <sup>art-8/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-2</sup>
    the category of the grounds set out in the items of Article 43, paragraph (3) of the Order that have arisen with respect to the specified business prescribed in that paragraph, and the date on which those grounds arose;
    <sup>machine translation, not official</sup>

    **三**  前号の特定業務につき同号の事由が生じた令第四十三条第三項に規定する特定金融機関の同項に規定する特定営業所等の名称及び所在地並びに同項に規定する移管先の営業所等の名称及び所在地
    <sup>art-8/par-5/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-3</sup>
    the name and location of the specified business office, etc. prescribed in Article 43, paragraph (3) of the Order of the specified financial institution prescribed in that paragraph with respect to whose specified business referred to in the preceding item the grounds referred to in that item arose, and the name and location of the business office, etc. to which the transfer is made as prescribed in that paragraph;
    <sup>machine translation, not official</sup>

    **四**  前号に規定する特定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預貯金等の種別
    <sup>art-8/par-5/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-4 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-4</sup>
    the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the specified business office, etc. prescribed in the preceding item;
    <sup>machine translation, not official</sup>

    **五**  前号の非課税貯蓄申告書の提出年月日
    <sup>art-8/par-5/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-5 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-5</sup>
    the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
    <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-8/par-5/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-6 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

---

## Cites
- art-8/par-1: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-1/item-1: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-1/item-1: この号 → 所得税法施行規則 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-1
- art-8/par-1/item-1: 次号 → 所得税法施行規則 第八条第一項第二号 (Article 8, paragraph (1), item (ii)), art-8/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-2
- art-8/par-1/item-4: 前号 → 所得税法施行規則 第八条第一項第三号 (Article 8, paragraph (1), item (iii)), art-8/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-3
- art-8/par-2: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-2: 前条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2
- art-8/par-2: 同項第一号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-1
- art-8/par-3: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-3: 同項第一号 → e-Gov law 340CO0000000096, 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — not held in this collection
- art-8/par-4: 令第四十三条第二項 → e-Gov law 340CO0000000096, 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — not held in this collection
- art-8/par-4/item-1: 令第四十三条第二項 → e-Gov law 340CO0000000096, 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — not held in this collection
- art-8/par-4/item-2: 令第四十三条第二項 → e-Gov law 340CO0000000096, 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — not held in this collection
- art-8/par-4/item-3: 前号 → 所得税法施行規則 第八条第四項第二号 (Article 8, paragraph (4), item (ii)), art-8/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-2
- art-8/par-4/item-4: 前号 → 所得税法施行規則 第八条第四項第三号 (Article 8, paragraph (4), item (iii)), art-8/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-3
- art-8/par-5: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-1: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-2: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-3: 前号 → 所得税法施行規則 第八条第五項第二号 (Article 8, paragraph (5), item (ii)), art-8/par-5/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-2
- art-8/par-5/item-3: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-4: 前号 → 所得税法施行規則 第八条第五項第三号 (Article 8, paragraph (5), item (iii)), art-8/par-5/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-3
- art-8/par-5/item-5: 前号 → 所得税法施行規則 第八条第五項第四号 (Article 8, paragraph (5), item (iv)), art-8/par-5/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-4 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-4

## Cited by

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

- 所得税法施行規則 第七条第八項（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-8 · https://japanlaw.org/l/340M50000040011/art-7/par-8
- 所得税法施行規則 第八条第一項第一号（非課税貯蓄に関する異動申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-1
- 所得税法施行規則 第八条第一項第四号（非課税貯蓄に関する異動申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-4
- 所得税法施行規則 第八条第四項第三号（非課税貯蓄に関する異動申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-3
- 所得税法施行規則 第八条第四項第四号（非課税貯蓄に関する異動申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-8/par-4/item-4
- 所得税法施行規則 第八条第五項第三号（非課税貯蓄に関する異動申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-3
- 所得税法施行規則 第八条第五項第四号（非課税貯蓄に関する異動申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-4 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-4
- 所得税法施行規則 第八条第五項第五号（非課税貯蓄に関する異動申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8/par-5/item-5 · https://japanlaw.org/l/340M50000040011/art-8/par-5/item-5
- 所得税法施行規則 第八条の二第一項（非課税貯蓄申告書等への付記事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8-2/par-1 · https://japanlaw.org/l/340M50000040011/art-8-2/par-1
- 所得税法施行規則 第十二条第二項（金融機関の営業所等における非課税貯蓄申告書等の写しの作成） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-12/par-2 · https://japanlaw.org/l/340M50000040011/art-12/par-2
- 所得税法施行規則 附則第三条第二項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2
- 所得税法施行規則 附則第四条第一項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-1
- 所得税法施行規則 附則第四条第二項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2

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## 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-20261027T143811-008, 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