# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条の三の二 (Article 4-3-2)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — 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: 第四条の三の二 (Article 4-3-2)（財産形成非課税申込書等の提出の特例） — address `art-4-3-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-4-3-2
- Every provision below carries its address and both URLs on the line under it.
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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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### 第四条の三の二（財産形成非課税申込書等の提出の特例） — Special Provisions on the Submission of an Application to Exempt Asset-Building Savings from Taxation, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-4-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2</sup>

  **第一項**  第四条の二第一項に規定する勤労者（以下この項及び第五項において「勤労者」という。）は、次の各号に掲げる書類の提出（以下第三項までにおいて「財産形成非課税申込書等の提出」という。）の際に経由すべき同条第一項又は前条第一項に規定する勤務先（以下第三項まで及び第五項において「勤務先」という。）が電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。以下この条において同じ。）による当該各号に規定する書類（以下第三項までにおいて「財産形成非課税申込書等」という。）に記載すべき事項（以下この条において「記載事項」という。）の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出に代えて、当該勤務先に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該勤労者は、その者の氏名を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該勤務先に提出したものとみなす。
  <sup>art-4-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1</sup>
  Where the place of employment prescribed in Article 4-2, paragraph (1) or paragraph (1) of the preceding Article (hereinafter referred to in this paragraph through paragraph (3) and in paragraph (5) as the "place of employment") via which a wage earner prescribed in Article 4-2, paragraph (1) (hereinafter referred to in this paragraph and paragraph (5) as a "wage earner") is to make the submission of the documents listed in the following items (hereinafter referred to in this paragraph through paragraph (3) as the "submission of an application to exempt asset-building savings from taxation, etc.") meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance; the same applies hereinafter in this Article), of the matters to be stated (hereinafter referred to in this Article as the "required particulars") in the documents prescribed in those items (hereinafter referred to in this paragraph through paragraph (3) as an "application to exempt asset-building savings from taxation, etc."), the wage earner may, in lieu of the submission of an application to exempt asset-building savings from taxation, etc., provide the place of employment with the required particulars by electronic or magnetic means. In this case, the wage earner must take measures specified by Order of the Ministry of Finance that make the wage earner's name clear, and when the wage earner has taken those measures, the wage earner is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the place of employment.
  <sup>machine translation, not official</sup>

    **一**  第四条の二第一項の規定による同項に規定する財産形成非課税住宅貯蓄申込書の提出
    <sup>art-4-3-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-1</sup>
    the submission of an application to exempt asset-building housing savings from taxation prescribed in Article 4-2, paragraph (1) pursuant to the provisions of that paragraph;
    <sup>machine translation, not official</sup>

    **二**  第四条の二第四項の規定による同項に規定する財産形成非課税住宅貯蓄申告書の提出
    <sup>art-4-3-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-2</sup>
    the submission of a statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (4) pursuant to the provisions of that paragraph;
    <sup>machine translation, not official</sup>

    **三**  第四条の二第五項の規定による同項に規定する財産形成非課税住宅貯蓄限度額変更申告書の提出
    <sup>art-4-3-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-3</sup>
    the submission of a statement of change to the maximum limitation for tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (5) pursuant to the provisions of that paragraph;
    <sup>machine translation, not official</sup>

    **四**  前条第一項の規定による同項に規定する財産形成非課税年金貯蓄申込書の提出
    <sup>art-4-3-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-4</sup>
    the submission of an application to exempt asset-building pension savings from taxation prescribed in paragraph (1) of the preceding Article pursuant to the provisions of that paragraph;
    <sup>machine translation, not official</sup>

    **五**  前条第四項の規定による同項に規定する財産形成非課税年金貯蓄申告書の提出
    <sup>art-4-3-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-5</sup>
    the submission of a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the preceding Article pursuant to the provisions of that paragraph;
    <sup>machine translation, not official</sup>

    **六**  前条第五項の規定による同項に規定する財産形成非課税年金貯蓄限度額変更申告書の提出
    <sup>art-4-3-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-6</sup>
    the submission of a statement of change to the maximum limitation for tax-exempt asset-building pension savings prescribed in paragraph (5) of the preceding Article pursuant to the provisions of that paragraph.
    <sup>machine translation, not official</sup>

  **第二項**  次の各号に掲げる勤務先（以下この項、次項及び第六項において「委託勤務先」という。）の長は、当該各号の委託に係る事務代行団体（第四条の二第一項又は前条第一項に規定する事務代行団体をいう。以下この項において同じ。）の事務所その他これに準ずるもので当該各号の事務を行うもの（以下この項、次項及び第六項において「事務代行先」という。）が電磁的方法による記載事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出（当該各号に掲げる勤務先の区分に応じ当該各号に定める書類の提出に限る。）に代えて、当該各号の委託に係る事務代行先に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該委託勤務先の長は、当該委託勤務先の名称を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該事務代行先に提出したものとみなす。
  <sup>art-4-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2</sup>
  The head of a place of employment listed in each of the following items (hereinafter referred to in this paragraph, the following paragraph, and paragraph (6) as an "entrusting workplace") may, where the office or any other equivalent place of the administrative agent organization (meaning an administrative agent organization prescribed in Article 4-2, paragraph (1) or paragraph (1) of the preceding Article; the same applies hereinafter in this paragraph) pertaining to the entrustment referred to in that item that performs the administrative affairs referred to in that item (hereinafter referred to in this paragraph, the following paragraph, and paragraph (6) as an "administrative agent's office") meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision of required particulars by electronic or magnetic means, provide the administrative agent's office pertaining to the entrustment referred to in that item with the required particulars by electronic or magnetic means, in lieu of the submission of an application to exempt asset-building savings from taxation, etc. (limited to the submission of the documents specified in each of the following items according to the category of place of employment listed in that item). In this case, the head of the entrusting workplace must take measures specified by Order of the Ministry of Finance that make the name of the entrusting workplace clear, and when the head has taken those measures, the head is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the administrative agent's office.
  <sup>machine translation, not official</sup>

    **一**  前項第一号から第三号までに規定する書類を受理した勤務先であつて、当該勤務先に係る第四条の二第一項に規定する特定賃金支払者が同項に規定する勤労者財産形成住宅貯蓄契約に係る事務を事務代行団体に委託をしている場合における当該勤務先　前項第一号から第三号までに規定する書類
    <sup>art-4-3-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2/item-1</sup>
    a place of employment that has accepted the documents prescribed in items (i) through (iii) of the preceding paragraph, where the specified wage payer prescribed in Article 4-2, paragraph (1) pertaining to that place of employment has entrusted the administrative affairs pertaining to workers' property accumulation housing savings contracts prescribed in that paragraph to an administrative agent organization: the documents prescribed in items (i) through (iii) of the preceding paragraph;
    <sup>machine translation, not official</sup>

    **二**  前項第四号から第六号までに規定する書類を受理した勤務先であつて、当該勤務先に係る前条第一項に規定する特定賃金支払者が同項に規定する勤労者財産形成年金貯蓄契約に係る事務を事務代行団体に委託をしている場合における当該勤務先　前項第四号から第六号までに規定する書類
    <sup>art-4-3-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2/item-2</sup>
    a place of employment that has accepted the documents prescribed in items (iv) through (vi) of the preceding paragraph, where the specified wage payer prescribed in paragraph (1) of the preceding Article pertaining to that place of employment has entrusted the administrative affairs pertaining to workers' property accumulation pension savings contracts prescribed in that paragraph to an administrative agent organization: the documents prescribed in items (iv) through (vi) of the preceding paragraph.
    <sup>machine translation, not official</sup>

  **第三項**  財産形成非課税申込書等を受理した勤務先（委託勤務先を除く。以下この項及び第六項において「事務実施勤務先」という。）の長又は財産形成非課税申込書等を受理した事務代行先の長は、当該財産形成非課税申込書等を提出すべき又は当該財産形成非課税申込書等を提出する際に経由すべき第四条の二第一項に規定する金融機関の営業所等が電磁的方法による記載事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出に代えて、当該金融機関の営業所等に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該事務実施勤務先の長又は事務代行先の長は、当該事務実施勤務先又は事務代行先の名称を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該金融機関の営業所等に提出したものとみなす。
  <sup>art-4-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3</sup>
  The head of a place of employment that has accepted an application to exempt asset-building savings from taxation, etc. (excluding an entrusting workplace; hereinafter referred to in this paragraph and paragraph (6) as a "workplace doing the administrative work") or the head of an administrative agent's office that has accepted an application to exempt asset-building savings from taxation, etc. may, where the business office of the financial institution or other such place prescribed in Article 4-2, paragraph (1) to which the application to exempt asset-building savings from taxation, etc. is to be submitted or via which it is to be submitted meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision of required particulars by electronic or magnetic means, provide the business office of the financial institution or other such place with the required particulars by electronic or magnetic means, in lieu of the submission of an application to exempt asset-building savings from taxation, etc. In this case, the head of the workplace doing the administrative work or the head of the administrative agent's office must take measures specified by Order of the Ministry of Finance that make the name of the workplace doing the administrative work or the administrative agent's office clear, and when the head has taken those measures, the head is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the business office of the financial institution or other such place.
  <sup>machine translation, not official</sup>

  **第四項**  前項の規定の適用がある場合における第四条の二第六項及び前条第六項の規定の適用については、これらの規定中「又は」とあるのは「に記載すべき事項又は」と、「がこれらの」とあるのは「に記載すべき事項をこれらの」と、「に受理されたとき」とあるのは「が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。
  <sup>art-4-3-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-4</sup>
  With regard to the application of the provisions of Article 4-2, paragraph (6) and paragraph (6) of the preceding Article in the case where the provisions of the preceding paragraph apply, the phrase "when a statement" in those provisions is deemed to be replaced with "when the matters to be stated in a statement", the phrase "or a statement of change" with "or the matters to be stated in a statement of change", the phrase "has been accepted by" with "have been provided to", and the phrase "the day on which it was accepted" with "the day on which they were provided".
  <sup>machine translation, not official</sup>

  **第五項**  勤労者は、第一項（第二号又は第五号に係る部分に限る。）の規定により記載事項を電磁的方法により提供する場合には、第四条の二第四項に規定する同項第四号に掲げる事項を証する書類又は前条第四項に規定する同項第四号に掲げる事項を証する書類の第四条の二第四項又は前条第四項の規定による提出に代えて、政令で定めるところにより、その勤務先に対し、これらの書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該勤労者は、これらの規定により第四条の二第四項に規定する財産形成非課税住宅貯蓄申告書又は前条第四項に規定する財産形成非課税年金貯蓄申告書にこれらの書類を添付して、提出したものとみなす。
  <sup>art-4-3-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5</sup>
  Where a wage earner provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (1) (limited to the part pertaining to item (ii) or item (v)), the wage earner may, pursuant to the provisions of Cabinet Order, in lieu of submitting, pursuant to the provisions of Article 4-2, paragraph (4) or paragraph (4) of the preceding Article, the document certifying the matters listed in item (iv) of Article 4-2, paragraph (4) prescribed in that paragraph or the document certifying the matters listed in item (iv) of paragraph (4) of the preceding Article prescribed in that paragraph, provide the place of employment with the matters to be stated in those documents by electronic or magnetic means. In this case, the wage earner is deemed to have submitted the statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (4) or the statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the preceding Article with those documents attached thereto pursuant to those provisions.
  <sup>machine translation, not official</sup>

  **第六項**  前項の規定は、委託勤務先の長が第二項（第一項第二号又は第五号に掲げる書類の提出に係る部分に限る。）の規定により記載事項を電磁的方法により提供する場合又は事務実施勤務先の長若しくは事務代行先の長が第三項（第一項第二号又は第五号に掲げる書類の提出に係る部分に限る。）の規定により記載事項を電磁的方法により提供する場合について準用する。
  <sup>art-4-3-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-6</sup>
  The provisions of the preceding paragraph apply mutatis mutandis in the case where the head of an entrusting workplace provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (2) (limited to the part pertaining to the submission of the documents listed in paragraph (1), item (ii) or item (v)), or where the head of a workplace doing the administrative work or the head of an administrative agent's office provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (3) (limited to the part pertaining to the submission of the documents listed in paragraph (1), item (ii) or item (v)).
  <sup>machine translation, not official</sup>

  **第七項**  前三項に定めるもののほか、記載事項を電磁的方法により提供する場合における前二条の規定及び第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-4-3-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-7</sup>
  Beyond what is prescribed in the preceding three paragraphs, necessary matters concerning the application of the provisions of the preceding two Articles and paragraphs (1) through (3) in the case where required particulars are provided by electronic or magnetic means are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-4-3-2/par-1: 前条第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-4-3-2/par-1: 第五項 → 租税特別措置法 第四条の三の二第五項 (Article 4-3-2, paragraph (5)), art-4-3-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5
- art-4-3-2/par-1: この条 → 租税特別措置法 第四条の三の二 (Article 4-3-2), art-4-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2
- art-4-3-2/par-1: この項 → 租税特別措置法 第四条の三の二第一項 (Article 4-3-2, paragraph (1)), art-4-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1
- art-4-3-2/par-1: 第三項 → 租税特別措置法 第四条の三の二第三項 (Article 4-3-2, paragraph (3)), art-4-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3
- art-4-3-2/par-1: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-4-3-2/par-1/item-1: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-4-3-2/par-1/item-2: 第四条の二第四項 → 租税特別措置法 第四条の二第四項 (Article 4-2, paragraph (4)), art-4-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4
- art-4-3-2/par-1/item-3: 第四条の二第五項 → 租税特別措置法 第四条の二第五項 (Article 4-2, paragraph (5)), art-4-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-5
- art-4-3-2/par-1/item-4: 前条第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-4-3-2/par-1/item-5: 前条第四項 → 租税特別措置法 第四条の三第四項 (Article 4-3, paragraph (4)), art-4-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4
- art-4-3-2/par-1/item-6: 前条第五項 → 租税特別措置法 第四条の三第五項 (Article 4-3, paragraph (5)), art-4-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-5
- art-4-3-2/par-2: 前条第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-4-3-2/par-2: この項 → 租税特別措置法 第四条の三の二第二項 (Article 4-3-2, paragraph (2)), art-4-3-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2
- art-4-3-2/par-2: 次項 → 租税特別措置法 第四条の三の二第三項 (Article 4-3-2, paragraph (3)), art-4-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3
- art-4-3-2/par-2: 第六項 → 租税特別措置法 第四条の三の二第六項 (Article 4-3-2, paragraph (6)), art-4-3-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-6
- art-4-3-2/par-2: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-4-3-2/par-2/item-1: 前項第一号から第三号まで → 租税特別措置法 第四条の三の二第一項第三号 (Article 4-3-2, paragraph (1), item (iii)), art-4-3-2/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-3
- art-4-3-2/par-2/item-1: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-4-3-2/par-2/item-1: 前項第一号から第三号まで → 租税特別措置法 第四条の三の二第一項第一号 (Article 4-3-2, paragraph (1), item (i)), art-4-3-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-1
- art-4-3-2/par-2/item-1: 前項第一号から第三号まで → 租税特別措置法 第四条の三の二第一項第二号 (Article 4-3-2, paragraph (1), item (ii)), art-4-3-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-2
- art-4-3-2/par-2/item-2: 前項第四号から第六号まで → 租税特別措置法 第四条の三の二第一項第四号 (Article 4-3-2, paragraph (1), item (iv)), art-4-3-2/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-4
- art-4-3-2/par-2/item-2: 前条第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-4-3-2/par-2/item-2: 前項第四号から第六号まで → 租税特別措置法 第四条の三の二第一項第六号 (Article 4-3-2, paragraph (1), item (vi)), art-4-3-2/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-6
- art-4-3-2/par-2/item-2: 前項第四号から第六号まで → 租税特別措置法 第四条の三の二第一項第五号 (Article 4-3-2, paragraph (1), item (v)), art-4-3-2/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-5
- art-4-3-2/par-3: この項 → 租税特別措置法 第四条の三の二第三項 (Article 4-3-2, paragraph (3)), art-4-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3
- art-4-3-2/par-3: 第六項 → 租税特別措置法 第四条の三の二第六項 (Article 4-3-2, paragraph (6)), art-4-3-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-6
- art-4-3-2/par-3: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-4-3-2/par-4: 第四条の二第六項 → 租税特別措置法 第四条の二第六項 (Article 4-2, paragraph (6)), art-4-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-6
- art-4-3-2/par-4: 前項 → 租税特別措置法 第四条の三の二第三項 (Article 4-3-2, paragraph (3)), art-4-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3
- art-4-3-2/par-4: 前条第六項 → 租税特別措置法 第四条の三第六項 (Article 4-3, paragraph (6)), art-4-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-6
- art-4-3-2/par-5: 同項第四号 → 租税特別措置法 第四条の二第四項第四号 (Article 4-2, paragraph (4), item (iv)), art-4-2/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4/item-4
- art-4-3-2/par-5: 第四条の二第四項 → 租税特別措置法 第四条の二第四項 (Article 4-2, paragraph (4)), art-4-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-4
- art-4-3-2/par-5: 第一項 → 租税特別措置法 第四条の三の二第一項 (Article 4-3-2, paragraph (1)), art-4-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1
- art-4-3-2/par-5: 前条第四項 → 租税特別措置法 第四条の三第四項 (Article 4-3, paragraph (4)), art-4-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4
- art-4-3-2/par-5: 同項第四号 → 租税特別措置法 第四条の三第四項第四号 (Article 4-3, paragraph (4), item (iv)), art-4-3/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-4/item-4
- art-4-3-2/par-5: 第五号 → 租税特別措置法 第四条の三の二第一項第五号 (Article 4-3-2, paragraph (1), item (v)), art-4-3-2/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-5
- art-4-3-2/par-5: 第二号 → 租税特別措置法 第四条の三の二第一項第二号 (Article 4-3-2, paragraph (1), item (ii)), art-4-3-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-2
- art-4-3-2/par-6: 前項 → 租税特別措置法 第四条の三の二第五項 (Article 4-3-2, paragraph (5)), art-4-3-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5
- art-4-3-2/par-6: 第二項 → 租税特別措置法 第四条の三の二第二項 (Article 4-3-2, paragraph (2)), art-4-3-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2
- art-4-3-2/par-6: 第五号 → 租税特別措置法 第四条の三の二第一項第五号 (Article 4-3-2, paragraph (1), item (v)), art-4-3-2/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-5
- art-4-3-2/par-6: 第三項 → 租税特別措置法 第四条の三の二第三項 (Article 4-3-2, paragraph (3)), art-4-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3
- art-4-3-2/par-6: 第一項第二号 → 租税特別措置法 第四条の三の二第一項第二号 (Article 4-3-2, paragraph (1), item (ii)), art-4-3-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1/item-2
- art-4-3-2/par-7: 前三項 → 租税特別措置法 第四条の三の二第五項 (Article 4-3-2, paragraph (5)), art-4-3-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5
- art-4-3-2/par-7: 前二条 → 租税特別措置法 第四条の二 (Article 4-2), art-4-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2 · https://japanlaw.org/l/332AC0000000026/art-4-2
- art-4-3-2/par-7: 前二条 → 租税特別措置法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3 · https://japanlaw.org/l/332AC0000000026/art-4-3
- art-4-3-2/par-7: 第一項から第三項まで → 租税特別措置法 第四条の三の二第一項 (Article 4-3-2, paragraph (1)), art-4-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1
- art-4-3-2/par-7: 前三項 → 租税特別措置法 第四条の三の二第四項 (Article 4-3-2, paragraph (4)), art-4-3-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-4
- art-4-3-2/par-7: 第一項から第三項まで → 租税特別措置法 第四条の三の二第二項 (Article 4-3-2, paragraph (2)), art-4-3-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2
- art-4-3-2/par-7: 前三項 → 租税特別措置法 第四条の三の二第六項 (Article 4-3-2, paragraph (6)), art-4-3-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-6
- art-4-3-2/par-7: 第一項から第三項まで → 租税特別措置法 第四条の三の二第三項 (Article 4-3-2, paragraph (3)), art-4-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3

## Cited by

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

- 租税特別措置法 第四条の三の二第一項（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1
- 租税特別措置法 第四条の三の二第二項（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2
- 租税特別措置法 第四条の三の二第二項第一号（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2/item-1
- 租税特別措置法 第四条の三の二第二項第二号（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-2/item-2
- 租税特別措置法 第四条の三の二第三項（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-3
- 租税特別措置法 第四条の三の二第四項（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-4
- 租税特別措置法 第四条の三の二第五項（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5
- 租税特別措置法 第四条の三の二第六項（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-6
- 租税特別措置法 第四条の三の二第七項（財産形成非課税申込書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-7
- 租税特別措置法 附則第十九条第一項（財産形成非課税申込書等の提出の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-004, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-001, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07