# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十九条 (Article 19) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-19. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第十九条 (Article 19)（非課税とされる児童又は生徒の預貯金の利子等） — address `art-19` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-19 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十九条（非課税とされる児童又は生徒の預貯金の利子等） — Interest, etc. on Deposits and Savings of Children or Students Treated as Nontaxable caption: machine translation, not official art-19 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-19 **第一項** 法第九条第一項第二号（非課税所得）に規定する政令で定める預貯金又は合同運用信託は、同号に規定する学校の児童又は生徒が、その学校の長の指導を受けて、財務省令で定めるところにより、当該児童又は生徒の代表者の名義で預入し又は信託した預貯金又は合同運用信託とする。 art-19/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-19/par-1 The Deposits and Savings or Jointly Managed Trusts specified by Cabinet Order prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act are Deposits and Savings or Jointly Managed Trusts that children or students of a school prescribed in that item have deposited or entrusted in the name of a representative of those children or students, under the guidance of the head of the school, as specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-19/par-1: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十条第一項（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-007, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06