# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十一条 (Article 41)

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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: 第四十一条 (Article 41)（非課税貯蓄限度額変更申告書） — address `art-41`
- 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-41
- 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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### 第四十一条（非課税貯蓄限度額変更申告書） — Declaration of Change to the Tax-Exempt Savings Limit
<sup>caption: machine translation, not official</sup>
<sup>art-41 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41</sup>

    **第一項**  非課税貯蓄限度額変更申告書には、次に掲げる事項を記載しなければならない。
    <sup>art-41/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1</sup>
    A declaration of change to the tax-exempt savings limit must state the following matters:
    <sup>machine translation, not official</sup>

      **一**  提出者の氏名、生年月日、住所及び個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号をいう。以下同じ。）
      <sup>art-41/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-1</sup>
      the submitter's name, date of birth, domicile, and individual number (meaning an individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies hereinafter);
      <sup>machine translation, not official</sup>

      **二**  障害者等に該当する事実
      <sup>art-41/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-2</sup>
      the fact that the submitter is a Person with a Disability or other eligible person;
      <sup>machine translation, not official</sup>

      **三**  その金融機関の営業所等の名称及び所在地
      <sup>art-41/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-3</sup>
      the name and location of the business office of that financial institution or other such place;
      <sup>machine translation, not official</sup>

      **四**  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-41/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-4</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>

      **五**  前号の非課税貯蓄申告書に記載した法第十条第三項第三号（障害者等の少額預金の利子所得等の非課税）に掲げる最高限度額（当該申告書につき既に非課税貯蓄限度額変更申告書を提出している場合には、当該非課税貯蓄限度額変更申告書に記載した変更後の最高限度額）
      <sup>art-41/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-5</sup>
      The maximum limitation listed in Article 10, paragraph (3), item (iii) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act that is stated in the statement of tax-exempt savings referred to in the preceding item (where a declaration of change to the tax-exempt savings limit has already been submitted in respect of that statement, the maximum limitation after the change stated in that declaration of change to the tax-exempt savings limit);
      <sup>machine translation, not official</sup>

      **六**  変更後の最高限度額
      <sup>art-41/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-6</sup>
      The maximum limitation after the change;
      <sup>machine translation, not official</sup>

      **七**  他の金融機関の営業所等を経由して非課税貯蓄申告書を提出している場合には、当該申告書に記載した法第十条第三項第四号に掲げる最高限度額の合計額
      <sup>art-41/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-7</sup>
      Where the person has submitted a statement of tax-exempt savings via the business office of another financial institution or other such place, the sum of the maximum limitations listed in Article 10, paragraph (3), item (iv) of the Act that are stated in that statement;
      <sup>machine translation, not official</sup>

      **八**  第四号の非課税貯蓄申告書の提出年月日その他参考となるべき事項
      <sup>art-41/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-8</sup>
      The date of submission of the statement of tax-exempt savings referred to in item (iv) and other matters that should serve as a reference.
      <sup>machine translation, not official</sup>

    **第二項**  非課税貯蓄限度額変更申告書に記載することができる前項第六号の変更後の最高限度額は、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七号に掲げる最高限度額の合計額がある場合には、三百万円から当該合計額を控除した残額）以下の金額とする。
    <sup>art-41/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-2</sup>
    The maximum limitation after the change referred to in item (vi) of the preceding paragraph that may be stated in a declaration of change to the tax-exempt savings limit is to be an amount that is 10,000 yen multiplied by an integer and that is 3,000,000 yen or less (where there is a sum of the maximum limitations listed in item (vii) of that paragraph that is to be stated in that declaration, the balance remaining after deducting that sum from 3,000,000 yen).
    <sup>machine translation, not official</sup>

    **第三項**  非課税貯蓄限度額変更申告書は、その提出をしようとする際に、国内に住所を有しない個人及び障害者等に該当しない個人については、その提出をすることができない。
    <sup>art-41/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-3</sup>
    A declaration of change to the tax-exempt savings limit may not be submitted, at the time the person is about to submit it, by an individual who does not have an address in Japan or an individual who does not fall under a Person with a Disability or other eligible person.
    <sup>machine translation, not official</sup>

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## Cites
- art-41/par-1/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/my-number-act/art-2/par-5 (e-Gov law ID 425AC0000000027)
- art-41/par-1/item-5: 前号 → 所得税法施行令 第四十一条第一項第四号 (Article 41, paragraph (1), item (iv)), art-41/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-4
- art-41/par-1/item-5: 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-41/par-1/item-7: 法第十条第三項第四号 → 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)
- art-41/par-1/item-8: 第四号 → 所得税法施行令 第四十一条第一項第四号 (Article 41, paragraph (1), item (iv)), art-41/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-4
- art-41/par-2: 前項第六号 → 所得税法施行令 第四十一条第一項第六号 (Article 41, paragraph (1), item (vi)), art-41/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-6
- art-41/par-2: 同項第七号 → 所得税法施行令 第四十一条第一項第七号 (Article 41, paragraph (1), item (vii)), art-41/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-7

## Cited by

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

- 所得税法施行令 第四十一条第一項第五号（非課税貯蓄限度額変更申告書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-5
- 所得税法施行令 第四十一条第一項第八号（非課税貯蓄限度額変更申告書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-8
- 所得税法施行令 第四十一条第二項（非課税貯蓄限度額変更申告書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-2
- 所得税法施行令 第四十二条第二項（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-2
- 所得税法施行令 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3472-227/par-4
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-4 (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-20261106T163957-015, 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-20261106T163957-015, 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