# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（老人等の少額預金の利子所得等の非課税に関する経過措置） — address `suppl-3629-68/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5 - 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. --- ### 第五条（老人等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons caption: machine translation, not official suppl-3629-68/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5 **第一項** 新規則別表第二（一）から別表第二（六）までに定める書式は、施行日以後に提出する新規則第十五条（非課税貯蓄申告書等の書式）に規定する申告書又は申込書について適用する。この場合において、これらの申告書又は申込書の書式を旧規則に定める当該申告書又は申込書の書式によることにつきやむを得ない事情があるときは、新規則別表第二（一）から別表第二（六）までに準じて記載した当該申告書又は申込書をもつてこれに代えることができる。 suppl-3629-68/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-1 The forms prescribed in Appended Table II (1) through Appended Table II (6) of the New Regulation apply to the statement or application form prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation that is submitted on or after the Effective Date. In this case, where there are unavoidable circumstances for using the form of such statement or application form prescribed in the Former Regulation, the statement or application form in which entries have been made in accordance with Appended Table II (1) through Appended Table II (6) of the New Regulation may be used in place of it. machine translation, not official **第二項** 附則第二条（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置）の規定は、改正令附則第五条第三項（老人等の少額預金の利子所得等の非課税に関する経過措置）に規定する大蔵省令で定めるものについて準用する。 suppl-3629-68/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-2 The provisions of Article 2 (Transitional Measures Concerning Imposition of Income Tax on Interest, etc. Received by Domestic Corporations) of the Supplementary Provisions apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 5, paragraph (3) (Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the Supplementary Provisions of the Amending Order. machine translation, not official **第三項** 改正令附則第五条第六項に規定する大蔵省令で定める預入は、前条第二項又は第三項に規定する預入に相当する預入等とする。 suppl-3629-68/art-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-3 The placements specified by Ministry of Finance Order as prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order are placements, etc. equivalent to the placements prescribed in paragraph (2) or (3) of the preceding Article. machine translation, not official --- ## Cites - suppl-3629-68/art-5/par-1: 新規則第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15 - suppl-3629-68/art-5/par-2: 附則第二条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-3629-68/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-2 - suppl-3629-68/art-5/par-3: 前条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3629-68/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2 - suppl-3629-68/art-5/par-3: 第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3629-68/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-3 --- ## 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-20261027T143811-085, 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-20261027T143811-085, 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