# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十二条 (Article 32)

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- 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: 第三十二条 (Article 32)（金融機関等の範囲） — address `art-32`
- 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-32
- 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.

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### 第三十二条（金融機関等の範囲） — Scope of Financial Institutions, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-32 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32</sup>

    **第一項**  法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する政令で定める金融機関その他の預貯金の受入れ若しくは信託の引受けをする者、金融商品取引業者又は登録金融機関は、次に掲げる者とする。
    <sup>art-32/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1</sup>
    The financial institutions or other persons that accept Deposits and Savings or undertake trusts, financial instruments business operators, or registered financial institutions specified by Cabinet Order 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 Act are the following:
    <sup>machine translation, not official</sup>

      **一**  銀行、信託会社（信託業法（平成十六年法律第百五十四号）第三条（信託会社の免許）又は第五十三条第一項（外国信託会社の免許）の免許を受けたものに限る。）、信用金庫、信用金庫連合会、労働金庫、労働金庫連合会、信用協同組合、信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号（協同組合連合会）の事業を行う協同組合連合会をいう。以下この節において同じ。）、農林中央金庫及び株式会社商工組合中央金庫並びに貯金の受入れをする農業協同組合、農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会
      <sup>art-32/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-1</sup>
      banks, trust companies (limited to those that have obtained a license under Article 3 (License of Trust Companies) or Article 53, paragraph (1) (License of Foreign Trust Companies) of the Trust Business Act (Act No. 154 of 2004)), shinkin banks, federations of shinkin banks, labor banks, federations of labor banks, credit cooperatives, federations of credit cooperatives (meaning cooperative federations that conduct the business under Article 9-9, paragraph (1), item (i) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949); the same applies hereinafter in this Section), the Norinchukin Bank and the Shoko Chukin Bank, Ltd., and agricultural cooperatives, federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives, and federations of fishery processing cooperatives that accept savings;
      <sup>machine translation, not official</sup>

      **二**  労働基準法第十八条（貯蓄金の管理等）又は船員法第三十四条（貯蓄金の管理等）の規定によりこれらの規定に規定する労働者又は船員の貯蓄金をその委託を受けて管理する者
      <sup>art-32/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-2</sup>
      a person who, pursuant to the provisions of Article 18 (Management of Savings, etc.) of the Labor Standards Act or Article 34 (Management of Savings, etc.) of the Mariners Act, manages, upon entrustment from them, the savings of a worker or mariner prescribed in those provisions;
      <sup>machine translation, not official</sup>

      **三**  国家公務員共済組合法第九十八条（福祉事業）若しくは地方公務員等共済組合法第百十二条第一項（福祉事業）の規定によりこれらの規定に規定する組合員の貯金の受入れをする者又は私立学校教職員共済法第二十六条第一項（福祉事業）の規定により同項に規定する加入者の貯金の受入れをする者
      <sup>art-32/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-3</sup>
      a person who, pursuant to the provisions of Article 98 (Welfare Services) of the National Public Officers Mutual Aid Association Act or Article 112, paragraph (1) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act, accepts the savings of association members prescribed in those provisions, or a person who, pursuant to the provisions of Article 26, paragraph (1) (Welfare Services) of the Private School Personnel Mutual Aid Association Act, accepts the savings of members prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **四**  金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）
      <sup>art-32/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4</sup>
      a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act);
      <sup>machine translation, not official</sup>

      **五**  金融商品取引法第三十三条の二（金融機関の登録）の登録を受けた生命保険会社及び損害保険会社
      <sup>art-32/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-5</sup>
      a life insurance company and a casualty insurance company that have received registration under Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act.
      <sup>machine translation, not official</sup>

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## Cites
- art-32/par-1: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- art-32/par-1/item-1: 信託業法（平成十六年法律第百五十四号）第三条 → e-Gov law 416AC0000000154, 第三条 (Article 3), art-3 — not held in this collection
- art-32/par-1/item-1: 第五十三条第一項 → e-Gov law 416AC0000000154, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection
- art-32/par-1/item-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection
- art-32/par-1/item-2: 労働基準法第十八条 → 労働基準法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/labor-standards-act/art-18 (e-Gov law ID 322AC0000000049)
- art-32/par-1/item-2: 船員法第三十四条 → e-Gov law 322AC0000000100, 第三十四条 (Article 34), art-34 — not held in this collection
- art-32/par-1/item-3: 国家公務員共済組合法第九十八条 → e-Gov law 333AC0000000128, 第九十八条 (Article 98), art-98 — not held in this collection
- art-32/par-1/item-3: 地方公務員等共済組合法第百十二条第一項 → e-Gov law 337AC0000000152, 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — not held in this collection
- art-32/par-1/item-3: 私立学校教職員共済法第二十六条第一項 → e-Gov law 328AC0000000245, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-32/par-1/item-4: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-32/par-1/item-4: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025)
- art-32/par-1/item-5: 金融商品取引法第三十三条の二 → 金融商品取引法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-33-2 (e-Gov law ID 323AC0000000025)

## Cited by

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

- 所得税法施行令 第三十一条第一項第三号（用語の意義） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31/par-1/item-3
- 所得税法施行令 第三十三条第四項第五号（利子所得等について非課税とされる預貯金等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-5
- 所得税法施行令 第四十三条第二項（非課税貯蓄に関する異動申告書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- 所得税法施行令 第四十三条第三項（非課税貯蓄に関する異動申告書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- 所得税法施行令 第四十四条第一項（金融機関等において事業譲渡等があつた場合の申告） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-1
- 所得税法施行令 第五十条第一項（金融機関の営業所等の届出及び営業所番号） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50/par-1
- 所得税法施行令 第五十一条第一項第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-1
- 所得税法施行令 第五十一条の三第一項第一号（公社債等に係る有価証券の記録等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-1
- 所得税法施行令 附則第二条第一項（経過規定の原則） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-2/par-1
- 所得税法施行令 附則第五条第一項（老人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/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-1
- 所得税法施行令 附則第二条第一項（老人等の少額預金の利子所得等の非課税制度の対象とされる金融機関等の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-2/par-1
- 所得税法施行令 附則第二十四条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-1
- 所得税法施行規則 第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六条第一項第二号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六条第一項第六号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1/item-6 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六条第一項第九号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1/item-9 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六条の二第二項（障害者等に該当しないこととなつた日以後に預入等をした預貯金等の利子等の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6-2/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十二条第二項第二号（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第二条第一項（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第三条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-1 (e-Gov law ID 340M50000040011)

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## 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-20261106T173921-009, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-009, 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