# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十六条 (Article 36)

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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: 第三十六条 (Article 36)（障害者等の少額預金の利子所得等が非課税とされない場合等） — address `art-36`
- 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-36
- 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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### 第三十六条（障害者等の少額預金の利子所得等が非課税とされない場合等） — Cases in Which Interest Income, etc. from Small Amounts of Deposits Held by Persons with a Disability or Other Eligible Persons Is Not Treated as Nontaxable, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-36 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36</sup>

    **第一項**  個人が次の各号に掲げる場合に該当することとなつたとき（次項及び第三項に規定する場合に該当する場合を除く。）は、その者が当該各号に規定する契約に基づいて預入等をした預貯金等の利子、収益の分配又は剰余金の配当でその該当することとなつた後に支払を受けるものについては、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）の規定は、適用しない。
    <sup>art-36/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1</sup>
    When an individual comes to fall under any of the cases set out in the following items (excluding cases falling under the cases prescribed in the following paragraph and paragraph (3)), 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 do not apply to interest, distributions of proceeds, or dividends of surplus on deposits and similar savings placed by that individual under the contract prescribed in the relevant item that are received after the individual came to fall under it.
    <sup>machine translation, not official</sup>

      **一**  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に係る契約に基づいて預入等をする預貯金等の一部につき非課税貯蓄申込書の提出をしなかつた場合（前条第三項の規定に該当する場合を除く。）
      <sup>art-36/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1/item-1</sup>
      where the individual has not submitted an application to exempt savings from taxation for a portion of the deposits and similar savings placed under a contract pertaining to deposits and similar savings for which the individual wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act (excluding cases falling under the provisions of paragraph (3) of the preceding Article);
      <sup>machine translation, not official</sup>

      **二**  前条第一項の規定による記載をした非課税貯蓄申込書を提出した場合において、その記載をした同項に規定する預貯金等の現在高に係る限度額（同条第二項の規定による記載をした非課税貯蓄申込書を提出した場合には、その提出後においては、変更後の限度額）を超えて同条第一項に規定する普通預金契約等に基づく預入等をしたとき。
      <sup>art-36/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1/item-2</sup>
      where, having submitted an application to exempt savings from taxation with a statement made under the provisions of paragraph (1) of the preceding Article, the individual has made a placement based on an ordinary deposit contract, etc. prescribed in that paragraph in excess of the limit amount pertaining to the current balance of the deposits and similar savings prescribed in that paragraph that was stated therein (where an application to exempt savings from taxation with a statement made under the provisions of paragraph (2) of that Article has been submitted, after its submission, the changed limit amount).
      <sup>machine translation, not official</sup>

    **第二項**  預貯金等に係る契約に基づいて預入等をする預貯金等につき非課税貯蓄申込書を提出した個人が、その提出の後障害者等に該当しないこととなり、かつ、当該該当しないこととなつた後において当該契約に基づき当該預貯金等の預入等をする場合における当該該当しないこととなつた日以後に当該預入等をした法第十条第一項の規定の適用がない預貯金等に係る部分の利子、収益の分配又は剰余金の配当の計算については、財務省令で定める。
    <sup>art-36/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-2</sup>
    Where an individual who has submitted an application to exempt savings from taxation for deposits and similar savings to be placed under a contract pertaining to deposits and similar savings ceases, after the submission, to be a Person with a Disability or other eligible person, and thereafter places those deposits and similar savings under that contract, the calculation of the interest, distributions of proceeds, or dividends of surplus for the portion pertaining to the deposits and similar savings to which the provisions of Article 10, paragraph (1) of the Act do not apply, for which the placement was made on or after the date on which the individual ceased to so fall, is as specified by Ministry of Finance Order.
    <sup>machine translation, not official</sup>

    **第三項**  普通預金その他の財務省令で定めるもの（以下この項において「普通預金等」という。）につき非課税貯蓄申込書を提出した個人が、その提出の後障害者等に該当しないこととなつた場合には、当該該当しないこととなつた日の属する利子の計算期間に係る利子に対する法第十条の規定の適用については、当該計算期間内における当該普通預金等の預入は、同条第二項の規定に従つて行われたものとみなし、当該計算期間後最初の利子の計算期間に係る利子に対する同条又は前項の規定の適用については、当該計算期間の初日における当該普通預金等の現在高は、同日においてその預入が行われたものとみなす。
    <sup>art-36/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-3</sup>
    Where an individual who has submitted an application to exempt savings from taxation for ordinary deposits or other items specified by Ministry of Finance Order (hereinafter referred to as "ordinary deposits and similar deposits" in this paragraph) ceases, after the submission, to be a Person with a Disability or other eligible person, in the application of the provisions of Article 10 of the Act to the interest pertaining to the interest calculation period that includes the date on which the individual ceased to so fall, the placement of those ordinary deposits and similar deposits within that calculation period is deemed to have been made in accordance with the provisions of paragraph (2) of that Article, and in the application of the provisions of that Article or the preceding paragraph to the interest pertaining to the first interest calculation period after that calculation period, the current balance of those ordinary deposits and similar deposits on the first day of that calculation period is deemed to have been placed on that day.
    <sup>machine translation, not official</sup>

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## Cites
- art-36/par-1: 次項 → 所得税法施行令 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-2
- art-36/par-1: 第三項 → 所得税法施行令 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-3
- art-36/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-36/par-1/item-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-36/par-1/item-1: 前条第三項 → 所得税法施行令 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-3
- art-36/par-1/item-2: 前条第一項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
- art-36/par-1/item-2: 同条第二項 → 所得税法施行令 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-2
- art-36/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-36/par-3: この項 → 所得税法施行令 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-3
- art-36/par-3: 法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 (e-Gov law ID 340AC0000000033)
- art-36/par-3: 同条第二項 → 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-36/par-3: 前項 → 所得税法施行令 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-2

## Cited by

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

- 所得税法施行令 第三十六条第一項（障害者等の少額預金の利子所得等が非課税とされない場合等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1
- 所得税法施行令 第三十六条第三項（障害者等の少額預金の利子所得等が非課税とされない場合等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-3
- 所得税法施行令 第三十九条第三項（非課税限度額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-39/par-3
- 所得税法施行規則 第六条の二第一項（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-1 (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)

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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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-011, 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-20261106T173921-011, 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