# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九条 (Article 9)

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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: 第九条 (Article 9)（非課税貯蓄廃止申告書等の記載事項） — address `art-9`
- 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-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-9
- 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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### 第九条（非課税貯蓄廃止申告書等の記載事項） — Matters to Be Stated in a Statement of Discontinuance of Tax-Exempt Savings, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9 · https://japanlaw.org/l/340M50000040011/art-9</sup>

  **第一項**  令第四十五条第一項（非課税貯蓄廃止申告書）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-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1 · https://japanlaw.org/l/340M50000040011/art-9/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  非課税貯蓄廃止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-9/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-9/par-1/item-1</sup>
    the name, date of birth, domicile and individual number of the person who submits the statement of discontinuance of tax-exempt savings;
    <sup>machine translation, not official</sup>

    **二**  当該金融機関の営業所等において預入等をした預貯金等で法第十条第一項（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ことをやめようとするものの種別
    <sup>art-9/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-9/par-1/item-2</sup>
    the type of the deposits and similar savings placed with the business office, etc. of that financial institution, or otherwise deposited there, for which the person intends to cease to be subject to the application of the provisions of Article 10, paragraph (1) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons);
    <sup>machine translation, not official</sup>

    **三**  前号の預貯金等に係る法第十条第三項第三号に掲げる最高限度額（非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額。次項第三号において同じ。）
    <sup>art-9/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-9/par-1/item-3</sup>
    the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the deposits and similar savings referred to in the preceding item (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change; the same applies in item (iii) of the following paragraph); and
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-9/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-9/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  令第四十五条第五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-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2 · https://japanlaw.org/l/340M50000040011/art-9/par-2</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 45, paragraph (5) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  令第四十五条第四項の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる者の氏名、生年月日、住所及び個人番号
    <sup>art-9/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-1</sup>
    the name, date of birth, domicile and individual number of the person who is deemed, pursuant to the provisions of Article 45, paragraph (4) of the Order, to have submitted a statement of discontinuance of tax-exempt savings;
    <sup>machine translation, not official</sup>

    **二**  令第四十五条第四項の規定により提出があつたものとみなされる非課税貯蓄廃止申告書に係る非課税貯蓄申告書（電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項を記録した電磁的記録を含む。次号において同じ。）に記載され、又は記録された預貯金等の種別
    <sup>art-9/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-2</sup>
    the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings pertaining to the statement of discontinuance of tax-exempt savings that is deemed to have been submitted pursuant to the provisions of Article 45, paragraph (4) of the Order (including an electronic or magnetic record recording the matters to be stated in that statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item);
    <sup>machine translation, not official</sup>

    **三**  前号の非課税貯蓄申告書に係る法第十条第三項第三号に掲げる最高限度額
    <sup>art-9/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-3</sup>
    the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the statement of tax-exempt savings referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  令第四十五条第四項の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる年月日
    <sup>art-9/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-4</sup>
    the date on which the statement of discontinuance of tax-exempt savings is deemed to have been submitted pursuant to the provisions of Article 45, paragraph (4) of the Order; and
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-9/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

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## Cites
- art-9/par-1: 令第四十五条第一項 → e-Gov law 340CO0000000096, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-9/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-9/par-1/item-3: 前号 → 所得税法施行規則 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-9/par-1/item-2
- art-9/par-1/item-3: 法第十条第三項第三号 → 所得税法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3
- art-9/par-1/item-3: 次項第三号 → 所得税法施行規則 第九条第二項第三号 (Article 9, paragraph (2), item (iii)), art-9/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-3
- art-9/par-2: 令第四十五条第五項 → e-Gov law 340CO0000000096, 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — not held in this collection
- art-9/par-2/item-1: 令第四十五条第四項 → e-Gov law 340CO0000000096, 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — not held in this collection
- art-9/par-2/item-2: 令第四十五条第四項 → e-Gov law 340CO0000000096, 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — not held in this collection
- art-9/par-2/item-2: 次号 → 所得税法施行規則 第九条第二項第三号 (Article 9, paragraph (2), item (iii)), art-9/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-3
- art-9/par-2/item-3: 前号 → 所得税法施行規則 第九条第二項第二号 (Article 9, paragraph (2), item (ii)), art-9/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-2
- art-9/par-2/item-3: 法第十条第三項第三号 → 所得税法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3
- art-9/par-2/item-4: 令第四十五条第四項 → e-Gov law 340CO0000000096, 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — not held in this collection

## Cited by

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

- 所得税法施行規則 第九条第一項第三号（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-9/par-1/item-3
- 所得税法施行規則 第九条第二項第二号（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-2
- 所得税法施行規則 第九条第二項第三号（非課税貯蓄廃止申告書等の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-9/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-9/par-2/item-3
- 所得税法施行規則 附則第五条第一項（非課税貯蓄廃止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-4269-53/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-5/par-1
- 所得税法施行規則 附則第五条第二項（非課税貯蓄廃止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-4269-53/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-5/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-20261027T143811-009, 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