# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十二条 (Article 42)

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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: 第四十二条 (Article 42)（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） — address `art-42`
- 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-42
- 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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### 第四十二条（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） — Scope of Statements of Tax-Exempt Savings That May Be Submitted Repeatedly via the Business Office of the Same Financial Institution or Other Such Place
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42</sup>

    **第一項**  法第十条第七項（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非課税貯蓄申告書は、次に掲げるものとする。
    <sup>art-42/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1</sup>
    The statements of tax-exempt savings specified by Cabinet Order prescribed in Article 10, paragraph (7) (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**  既に提出した非課税貯蓄申告書の提出の際に経由した金融機関の営業所等が、次に掲げる金融機関の営業所又は事務所（次項において「信託銀行の営業所等」という。）である場合において、預貯金等のうち当該申告書に記載したもの以外の種別の預貯金等につき提出する非課税貯蓄申告書
      <sup>art-42/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1</sup>
      Where the business office of a financial institution or other such place via which a statement of tax-exempt savings already submitted was submitted is a business office or office of one of the following financial institutions (referred to in the following paragraph as the "office of a trust bank, etc."), a statement of tax-exempt savings submitted for deposits and similar savings of a type other than that stated in that statement among deposits and similar savings:
      <sup>machine translation, not official</sup>

        **イ**  金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関、長期信用銀行法第二条（定義）に規定する長期信用銀行、金融機関の合併及び転換に関する法律第八条第一項（特定社債の発行）に規定する普通銀行で同項（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の認可を受けたもの、信用金庫法第五十四条の二の四第一項（全国連合会債の発行）に規定する全国を地区とする信用金庫連合会で同条第三項により認可を受けたもの、農林中央金庫又は株式会社商工組合中央金庫
        <sup>art-42/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1/sub-1</sup>
        A financial institution that engages, pursuant to the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943), in the trust business prescribed in Article 1, paragraph (1) (Authorization of Concurrent Business) of that Act, being a financial institution prescribed in that paragraph, a long term credit bank prescribed in Article 2 (Definitions) of the Long Term Credit Bank Act, an ordinary bank prescribed in Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion that has received the authorization under that paragraph (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of Long Term Credit Banks into Ordinary Banks) of that Act), a federation of Shinkin banks whose district is the whole country as prescribed in Article 54-2-4, paragraph (1) (Issuance of Federation Bonds of National Scope) of the Shinkin Bank Act that has received the authorization under paragraph (3) of that Article, the Norinchukin Bank, or Shoko Chukin Bank, Ltd.;
        <sup>machine translation, not official</sup>

        **ロ**  金融商品取引法第三十三条の二（金融機関の登録）の登録を受けた銀行、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、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又は水産加工業協同組合連合会（イに掲げる金融機関に該当するものを除く。）
        <sup>art-42/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1/sub-2</sup>
        A bank, Shinkin bank, federation of Shinkin banks, labor bank, federation of labor banks, credit cooperative, federation of credit cooperatives, agricultural cooperative, federation of agricultural cooperatives, fishery cooperative, federation of fishery cooperatives, fishery processing cooperative, or federation of fishery processing cooperatives that has received the registration under Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act (excluding those that fall under the financial institutions listed in (a));
        <sup>machine translation, not official</sup>

      **二**  既に第四十五条第一項（非課税貯蓄廃止申告書）に規定する非課税貯蓄廃止申告書を提出している場合又は同条第四項の規定により当該申告書の提出があつたとみなされる場合において、同条第一項又は第五項の金融機関の営業所等を経由して再び当該申告書に係る種別の預貯金等につき提出する非課税貯蓄申告書
      <sup>art-42/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-2</sup>
      Where a notice of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Notice of Discontinuance of Tax-Exempt Savings) has already been submitted or is deemed to have been submitted pursuant to paragraph (4) of that Article, a statement of tax-exempt savings submitted again, via the business office of a financial institution or other such place referred to in paragraph (1) or (5) of that Article, for deposits and similar savings of the type pertaining to that notice.
      <sup>machine translation, not official</sup>

    **第二項**  信託銀行の営業所等を経由して提出する非課税貯蓄申告書に係る法第十条第三項の規定及び第四十一条第一項（非課税貯蓄限度額変更申告書）の規定の適用については、法第十条第三項第三号中「預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券で」とあるのは「預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券ごとに」と、同項第四号中「既に」とあるのは「既に当該金融機関の営業所等又は」と、「当該他の」とあるのは「当該金融機関の営業所等及び他の」と、第四十一条第一項第七号中「他の」とあるのは「当該金融機関の営業所等又は他の」とする。
    <sup>art-42/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-2</sup>
    With regard to the application of Article 10, paragraph (3) of the Act and Article 41, paragraph (1) (Declaration of Change to the Tax-Exempt Savings Limit) to a statement of tax-exempt savings submitted via the office of a trust bank, etc., in Article 10, paragraph (3), item (iii) of the Act, the phrase "Deposits or Savings, Jointly Managed Trust, specific form of Bond-Based Investment Trust Under Public Offering, or Securities" is deemed to be replaced with "for each of Deposits or Savings, Jointly Managed Trust, specific form of Bond-Based Investment Trust Under Public Offering, or Securities"; in item (iv) of that paragraph, the phrase "via which the person has already submitted" is deemed to be replaced with "via which, or via the business office of that financial institution or other such place, the person has already submitted" and the phrase "any other business office of a financial institution or other such place" is deemed to be replaced with "the business office of that financial institution or other such place and any other business office of a financial institution or other such place"; and in Article 41, paragraph (1), item (vii), the phrase "the business office of another financial institution or other such place" is deemed to be replaced with "the business office of that financial institution or other such place or the business office of another financial institution or other such place".
    <sup>machine translation, not official</sup>

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## Cites
- art-42/par-1: 法第十条第七項 → 所得税法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/income-tax-act/art-10/par-7 (e-Gov law ID 340AC0000000033)
- art-42/par-1/item-1: 次項 → 所得税法施行令 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-2
- art-42/par-1/item-1/sub-1: 同法第一条第一項 → e-Gov law 318AC0000000043, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-42/par-1/item-1/sub-1: 長期信用銀行法第二条 → e-Gov law 327AC0000000187, 第二条 (Article 2), art-2 — not held in this collection
- art-42/par-1/item-1/sub-1: 金融機関の合併及び転換に関する法律第八条第一項 → e-Gov law 343AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-42/par-1/item-1/sub-1: 同法第五十五条第四項 → e-Gov law 343AC0000000086, 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — not held in this collection
- art-42/par-1/item-1/sub-1: 信用金庫法第五十四条の二の四第一項 → e-Gov law 326AC1000000238, 第五十四条の二の四第一項 (Article 54-2-4, paragraph (1)), art-54-2-4/par-1 — not held in this collection
- art-42/par-1/item-1/sub-1: 同条第三項 → e-Gov law 326AC1000000238, 第五十四条の二の四第三項 (Article 54-2-4, paragraph (3)), art-54-2-4/par-3 — not held in this collection
- art-42/par-1/item-1/sub-2: 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)
- art-42/par-1/item-2: 第四十五条第一項 → 所得税法施行令 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-1
- art-42/par-1/item-2: 同条第四項 → 所得税法施行令 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-4
- art-42/par-1/item-2: 第五項 → 所得税法施行令 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-5
- art-42/par-2: 法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033)
- art-42/par-2: 第四十一条第一項 → 所得税法施行令 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1
- art-42/par-2: 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-42/par-2: 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)
- art-42/par-2: 第四十一条第一項第七号 → 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

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

- 所得税法施行令 第四十二条第一項第一号（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-1/item-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 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-217/par-2
- 所得税法施行令 附則第二十四条第四項（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-4

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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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06