# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八条の二 (Article 8-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8-2. 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: 第八条の二 (Article 8-2)（非課税貯蓄申告書等への付記事項） — address `art-8-2` - 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-8-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-8-2 - 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. --- ### 第八条の二（非課税貯蓄申告書等への付記事項） — Matters to Be Appended to a Statement of Tax-Exempt Savings, etc. caption: machine translation, not official art-8-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8-2 · https://japanlaw.org/l/340M50000040011/art-8-2 **第一項** 令第四十一条の三第一項（非課税貯蓄申告書への確認をした旨の記載等）及び令第四十三条第一項後段（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、非課税貯蓄申告書、非課税貯蓄限度額変更申告書又は非課税貯蓄に関する異動申告書の受理の際に提示を受けた法第十条第五項（障害者等の少額預金の利子所得等の非課税）に規定する書類若しくは前条第二項に規定する書類の名称又は当該受理の際に署名用電子証明書等の送信を受けた旨とする。 art-8-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-8-2/par-1 · https://japanlaw.org/l/340M50000040011/art-8-2/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 41-3, paragraph (1) (Entry of the Fact of Confirmation in a Statement of Tax-Exempt Savings) and the second sentence of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order are the names of the documents prescribed in Article 10, paragraph (5) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) or of the documents prescribed in paragraph (2) of the preceding Article that were presented upon receipt of a statement of tax-exempt savings, a statement of change of the tax-exempt savings limit, or a statement of change concerning tax-exempt savings, or the fact that an electronic certificate for signature or similar record was transmitted upon that receipt. machine translation, not official --- ## Cites - art-8-2/par-1: 令第四十一条の三第一項 → e-Gov law 340CO0000000096, 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — not held in this collection - art-8-2/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-8-2/par-1: 法第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - art-8-2/par-1: 前条第二項 → 所得税法施行規則 第八条第二項 (Article 8, paragraph (2)), 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 --- ## 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