# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十条 (Article 40) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-40. 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: 第四十条 (Article 40)（非課税貯蓄申告書） — address `art-40` - 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-40 - 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. --- ### 第四十条（非課税貯蓄申告書） — Statement of Tax-Exempt Savings caption: machine translation, not official art-40 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-40 **第一項** 国内に住所を有する個人が非課税貯蓄申告書を提出する場合には、当該申告書に記載する法第十条第三項第三号（非課税貯蓄申告書の記載事項）に掲げる最高限度額は、一万円に整数を乗じた金額で、かつ、三百万円（当該申告書に記載すべき同項第四号に掲げる最高限度額がある場合には、三百万円から当該最高限度額の合計額を控除した残額）以下の金額としなければならない。 art-40/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-40/par-1 Where an individual who has a domicile in Japan submits a statement of tax-exempt savings, the maximum limitation listed in Article 10, paragraph (3), item (iii) (Required Particulars of Statement of Tax-Exempt Savings) of the Act that is to be stated in that statement must be an amount equal to 10,000 yen multiplied by an integer and must be 3,000,000 yen or less (where there is a maximum limitation listed in item (iv) of that paragraph that is to be stated in that statement, the balance remaining after deducting the sum of those maximum limitations from 3,000,000 yen). machine translation, not official --- ## Cites - art-40/par-1: 法第十条第三項第三号 → 所得税法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3/item-3 (e-Gov law ID 340AC0000000033) - art-40/par-1: 同項第四号 → 所得税法 第十条第三項第四号 (Article 10, paragraph (3), item (iv)), art-10/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-3/item-4 (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 附則第三条第二項（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-2 --- ## 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-20261106T173921-011, 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