# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-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: 第二条 (Supplementary Provisions, Article 2)（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — address `suppl-4149-25/art-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/suppl-4149-25/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-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. --- ### 第二条（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-4149-25/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2 **第一項** 所得税法施行令の一部を改正する政令（平成十四年政令第百三号。以下「改正令」という。）附則第三条第三項（障害者等の郵便貯金の利子所得の非課税に関する経過措置）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。 suppl-4149-25/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 3, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning Exemption from Taxation of Interest Income from Postal Savings of Persons with a Disability and Other Eligible Persons) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 103 of 2002; hereinafter referred to as the "Amending Order") are the following matters: machine translation, not official **一** 改正令附則第三条第三項の申請書（以下この条において「障害者等確認申請書」という。）を提出する者の氏名、生年月日及び住所 suppl-4149-25/art-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-1 the name, date of birth and domicile of the person who submits the written application prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "application for confirmation as a Person with a Disability or other eligible person" in this Article); machine translation, not official **二** 改正令附則第三条第三項に規定する障害者等に該当する事実 suppl-4149-25/art-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-2 the fact that the person falls under the category of Person with a Disability or other eligible person prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order; and machine translation, not official **三** その他参考となるべき事項 suppl-4149-25/art-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-3 any other matters for reference. machine translation, not official **第二項** 郵便貯金の受入れをする者は、改正令附則第三条第三項に規定する取扱郵便局から送付を受けた障害者等確認申請書を各人別に整理し、郵便貯金法（昭和二十二年法律第百四十四号）第十九条（貯金原簿）に規定する貯金原簿所管庁その他これに準ずる場所において、当該障害者等確認申請書を受理した日から五年間保存しなければならない。 suppl-4149-25/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-2 A person who accepts postal savings must organize the application for confirmation as a Person with a Disability or other eligible person received from the post office handling the matter prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order, by individual, and retain it for five years from the date on which that application for confirmation as a Person with a Disability or other eligible person was accepted, at the postal savings ledger authority prescribed in Article 19 (Savings Ledger) of the Postal Savings Act (Act No. 144 of 1947) or at another place equivalent thereto. machine translation, not official --- ## Cites - suppl-4149-25/art-2/par-1/item-1: この条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4149-25/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第一項第一号（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-1 --- ## 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-20261027T143811-091, 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