# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（非課税貯蓄者死亡届出書の記載事項等に関する経過措置） — address `suppl-4269-53/art-6` - 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-4269-53/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6 - 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. --- ### 第六条（非課税貯蓄者死亡届出書の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc. caption: machine translation, not official suppl-4269-53/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6 **第一項** 新規則第十条第二項（非課税貯蓄者死亡届出書の記載事項等）の規定は、施行日以後に新令第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出する書類について適用し、施行日前に旧令第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出した書類については、なお従前の例による。 suppl-4269-53/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6/par-1 The provisions of Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order. machine translation, not official **第二項** 新令第四十六条第二項の金融機関の営業所等の長が同項の規定により書類を提出する場合において、当該書類を提出する日までに新規則第十条第二項第一号に規定する被相続人等から番号利用法整備法第十四条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）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）に規定する非課税貯蓄申込書その他の書類で当該被相続人等の個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項（定義）に規定する個人番号をいう。以下同じ。）を記載したものが提出されていない場合には、当該金融機関の営業所等の長については、同号のうち当該被相続人等の個人番号に係る部分の規定は、適用しない。 suppl-4269-53/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6/par-2 In the case where the head of a business office, etc. of a financial institution under Article 46, paragraph (2) of the New Order submits documents pursuant to the provisions of that paragraph, if, by the day on which those documents are submitted, no application form for tax-exempt savings prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "New Act"), or other document stating the individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) of the decedent, etc. has been submitted by the decedent, etc. prescribed in Article 10, paragraph (2), item (i) of the New Regulation, the provisions of that item, in so far as they pertain to the individual number of that decedent, etc., do not apply to the head of that business office, etc. of the financial institution. machine translation, not official --- ## Cites - suppl-4269-53/art-6/par-1: 新規則第十条第二項 → 所得税法施行規則 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-10/par-2 · https://japanlaw.org/l/340M50000040011/art-10/par-2 - suppl-4269-53/art-6/par-2: 新規則第十条第二項第一号 → 所得税法施行規則 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-10/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-1 - suppl-4269-53/art-6/par-2: 番号利用法整備法第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection - suppl-4269-53/art-6/par-2: 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 - suppl-4269-53/art-6/par-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/my-number-act/art-2/par-5 · https://japanlaw.org/l/425AC0000000027/art-2/par-5 --- ## 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-20261027T143811-105, translated 2026-10-27 - 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