# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3)

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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: 第三条 (Supplementary Provisions, Article 3)（障害者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-4149-25/art-3`
- 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-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3
- 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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### 第三条（障害者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 the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
<sup>caption: machine translation, not official</sup>
<sup>suppl-4149-25/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3</sup>

**第一項**  改正令附則第四条第一項（障害者等の少額預金の利子所得等の非課税に関する経過措置）に規定する財務省令で定めるものは、貯蓄預金及び貯蓄貯金並びに改正令による改正後の所得税法施行令第三十二条第二号又は第三号に掲げる者が受入れをする預貯金で普通預金又は普通貯金に相当するものとする。
<sup>suppl-4149-25/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-1</sup>
What is specified by Ministry of Finance Order as prescribed in Article 4, paragraph (1) (Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Supplementary Provisions of the Amending Order is savings-type deposits and savings-type postal savings, and Deposits and Savings that a person listed in Article 32, item (ii) or (iii) of the Order for Enforcement of the Income Tax Act as amended by the Amending Order accepts and that are equivalent to ordinary deposits or ordinary savings.
<sup>machine translation, not official</sup>

**第二項**  改正令附則第四条第四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>suppl-4149-25/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正令附則第四条第四項の申請書（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
  <sup>suppl-4149-25/art-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-1</sup>
  the name, date of birth and domicile of the person who submits the written application prescribed in Article 4, paragraph (4) 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);
  <sup>machine translation, not official</sup>

  **二**  改正令附則第四条第四項に規定する障害者等（以下この条において「障害者等」という。）に該当する事実
  <sup>suppl-4149-25/art-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-2</sup>
  the fact that the person falls under the category of Person with a Disability or other eligible person prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "Person with a Disability or other eligible person" in this Article);
  <sup>machine translation, not official</sup>

  **三**  その金融機関の営業所等（改正令附則第四条第四項に規定する金融機関の営業所等をいう。以下この条において同じ。）を経由して提出した所得税法第十条第三項（老人等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申告書に記載した同項第三号に掲げる最高限度額（当該申告書につき既に同条第四項に規定する非課税貯蓄限度額変更申告書を提出している場合には、当該申告書に記載した変更後の最高限度額）
  <sup>suppl-4149-25/art-3/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-3</sup>
  the maximum limitation entered in the tax-exempt savings statement prescribed in Article 10, paragraph (3) of the Income Tax Act (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Elderly Persons, etc.) that was submitted via the business office of the financial institution or other such place (meaning the business office of a financial institution or other such place prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order; the same applies hereinafter in this Article), as listed in item (iii) of that paragraph (or, if the statement of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article has already been submitted with respect to that statement, the maximum limitation after the change entered in that statement); and
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>suppl-4149-25/art-3/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  改正令附則第四条第七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>suppl-4149-25/art-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (7) of the Supplementary Provisions of the Amending Order are the following matters:
<sup>machine translation, not official</sup>

  **一**  その障害者等確認申請書を提出した者の氏名、生年月日及び住所
  <sup>suppl-4149-25/art-3/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-1</sup>
  the name, date of birth and domicile of the person who submitted the application for confirmation as a Person with a Disability or other eligible person;
  <sup>machine translation, not official</sup>

  **二**  その障害者等確認申請書を提出した者が障害者等に該当する事実
  <sup>suppl-4149-25/art-3/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-2</sup>
  the fact that the person who submitted the application for confirmation as a Person with a Disability or other eligible person falls under the category of Person with a Disability or other eligible person;
  <sup>machine translation, not official</sup>

  **三**  障害者等確認申請書を提出した者の前項第三号に掲げる事項
  <sup>suppl-4149-25/art-3/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-3</sup>
  the matters listed in item (iii) of the preceding paragraph concerning the person who submitted the application for confirmation as a Person with a Disability or other eligible person; and
  <sup>machine translation, not official</sup>

  **四**  障害者等確認申請書の提出年月日
  <sup>suppl-4149-25/art-3/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-4</sup>
  the date of submission of the written application for confirmation as a Person with a Disability or other eligible person.
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>suppl-4149-25/art-3/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  金融機関の営業所等の長は、その提出を受けた障害者等確認申請書又はその写しを各人別に整理し、当該障害者等確認申請書を受理した日の属する年の翌年から五年間保存しなければならない。
<sup>suppl-4149-25/art-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-4</sup>
The head of the business office of a financial institution or other such place must organize, by individual, the application for confirmation as a Person with a Disability or other eligible person submitted to that head, or a copy thereof, and retain it for five years starting from the year following the year that includes the date on which that application for confirmation as a Person with a Disability or other eligible person was accepted.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4149-25/art-3/par-2/item-1: この条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4149-25/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3
- suppl-4149-25/art-3/par-2/item-2: この条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4149-25/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3
- suppl-4149-25/art-3/par-2/item-3: この条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4149-25/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3
- suppl-4149-25/art-3/par-2/item-3: 所得税法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3
- suppl-4149-25/art-3/par-2/item-3: 同項第三号 → 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
- suppl-4149-25/art-3/par-2/item-3: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4
- suppl-4149-25/art-3/par-3/item-3: 前項第三号 → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4149-25/art-3/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-3

## Cited by

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

- 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-1/par-1
- 所得税法施行規則 附則第三条第二項第一号（障害者等の少額預金の利子所得等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-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-1
- 所得税法施行規則 附則第三条第二項第二号（障害者等の少額預金の利子所得等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-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-2
- 所得税法施行規則 附則第三条第二項第三号（障害者等の少額預金の利子所得等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-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-3
- 所得税法施行規則 附則第三条第三項第三号（障害者等の少額預金の利子所得等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-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-3

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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-20261027T143811-091, 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-20261027T143811-091, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-092, 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