# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十四条 (Article 34)

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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: 第三十四条 (Article 34)（非課税貯蓄申込書の記載事項及び提出） — address `art-34`
- 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-34
- 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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### 第三十四条（非課税貯蓄申込書の記載事項及び提出） — Required Particulars and Submission of Application to Exempt Savings from Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-34 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34</sup>

    **第一項**  非課税貯蓄申込書には、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）の規定の適用を受けようとする旨及び次に掲げる事項を記載しなければならない。
    <sup>art-34/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1</sup>
    An application to exempt savings from taxation must state that the submitter wishes to receive the application of the provisions of 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, and the following matters:
    <sup>machine translation, not official</sup>

      **一**  提出者の氏名、生年月日及び住所
      <sup>art-34/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-1</sup>
      the submitter's name, date of birth, and domicile;
      <sup>machine translation, not official</sup>

      **二**  障害者等に該当する事実
      <sup>art-34/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-2</sup>
      the fact that the submitter falls under the category of a Person with a Disability or other eligible person;
      <sup>machine translation, not official</sup>

      **三**  預貯金等のうち、提出者がその金融機関の営業所等を経由して提出した非課税貯蓄申告書に記載したものの種別
      <sup>art-34/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-3</sup>
      the type of those deposits and similar savings that the submitter has stated in the statement of tax-exempt savings submitted via the business office of that financial institution or other such place;
      <sup>machine translation, not official</sup>

      **四**  預入等をする前号の預貯金等で法第十条第一項の規定の適用を受けようとするものの金額（当該預貯金等が有価証券である場合には、その額面金額等）
      <sup>art-34/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-4</sup>
      the amount of the deposits and similar savings set out in the preceding item that are to be placed and for which the submitter wishes to receive the application of Article 10, paragraph (1) of the Act (where those deposits and similar savings are Securities, their face value or equivalent amount);
      <sup>machine translation, not official</sup>

      **五**  その他参考となるべき事項
      <sup>art-34/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-5</sup>
      other matters useful for reference purposes.
      <sup>machine translation, not official</sup>

    **第二項**  非課税貯蓄申込書は、法第十条第一項の規定の適用を受けようとする預貯金等の預入等をする都度、その預入等をする金融機関の営業所等に提出しなければならない。
    <sup>art-34/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-2</sup>
    An application to exempt savings from taxation must be submitted to the business office of the financial institution or other such place where the placement is made, each time a placement is made of deposits and similar savings for which the submitter wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act.
    <sup>machine translation, not official</sup>

    **第三項**  金融機関の営業所等は、個人の提出する非課税貯蓄申込書に記載された氏名、生年月日及び住所並びに障害者等に該当する事実と法第十条第二項の規定により提示又は送信を受けた同項に規定する書類又は署名用電子証明書等に記載又は記録がされた氏名、生年月日及び住所並びに障害者等に該当する事実並びにその者に係る非課税貯蓄申告書に記載された氏名、生年月日及び住所（第四十三条第一項（非課税貯蓄に関する異動申告書）に規定する申告書の提出があつた場合には、当該申告書に記載された変更後の氏名及び住所）とが異なるときは、当該非課税貯蓄申込書を受理してはならない。
    <sup>art-34/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-3</sup>
    The business office of a financial institution or other such place must not accept an application to exempt savings from taxation submitted by an individual if the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated in it differ from the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated or recorded in the documents prescribed in Article 10, paragraph (2) of the Act or the electronic certificate for signature or similar record presented or transmitted pursuant to the provisions of that paragraph, and from the name, date of birth, and domicile stated in the statement of tax-exempt savings pertaining to that person (where a notice prescribed in Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) has been submitted, the changed name and domicile stated in that notice).
    <sup>machine translation, not official</sup>

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## Cites
- art-34/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-34/par-1/item-4: 前号 → 所得税法施行令 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-3
- art-34/par-1/item-4: 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-34/par-2: 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-34/par-3: 法第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-2 (e-Gov law ID 340AC0000000033)
- art-34/par-3: 第四十三条第一項 → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1

## Cited by

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

- 所得税法施行令 第三十四条第一項第四号（非課税貯蓄申込書の記載事項及び提出） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-4
- 所得税法施行令 第三十五条第一項（普通預金契約等についての非課税貯蓄申込書の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
- 所得税法施行令 第三十五条第三項（普通預金契約等についての非課税貯蓄申込書の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-3
- 所得税法施行令 第四十七条第三項（非課税貯蓄相続申込書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-3
- 所得税法施行令 附則第三条第三項（利子所得等について非課税とされる有価証券の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-3
- 所得税法施行令 附則第五条第七項（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-7

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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-20261106T173921-010, 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-20261106T173921-010, 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