# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十四条 (Article 44)

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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: 第四十四条 (Article 44)（金融機関等において事業譲渡等があつた場合の申告） — address `art-44`
- 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-44
- 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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### 第四十四条（金融機関等において事業譲渡等があつた場合の申告） — Notice in Cases of Business Transfer, etc. at a Financial Institution, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-44 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44</sup>

    **第一項**  事業の譲渡若しくは合併若しくは分割又は金融機関の営業所等の新設若しくは廃止若しくは業務を行う区域の変更により、非課税貯蓄申告書を提出した個人が預入等をした預貯金等のうち法第十条第一項（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るものの事務の全部が、その事業の譲渡を受けた第三十二条各号（金融機関等の範囲）に掲げる者（以下この項において「金融機関等」という。）若しくはその合併により設立した金融機関等若しくはその合併後存続する金融機関等若しくはその分割により資産及び負債の移転を受けた金融機関等の営業所、事務所その他これらに準ずるもの又は同一の金融機関等の他の営業所、事務所その他これらに準ずるもの（以下この項及び次項において「移管先の営業所等」という。）に移管された場合には、当該移管先の営業所等の長は、遅滞なく、その旨及び当該移管された預貯金等に係る法第十条第三項各号に掲げる事項その他の財務省令で定める事項を記載した書類を当該移管先の営業所等の所在地の所轄税務署長に提出しなければならない。
    <sup>art-44/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-1</sup>
    Where, by reason of a transfer of business, a merger or company split, or the establishment or abolition of the business office of a financial institution or other such place or a change in the area in which business is conducted, all affairs concerning those, among the deposits and similar savings placed by an individual who has submitted a statement of tax-exempt savings, to which 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 apply, have been transferred to the business office, office, or other similar place of a person listed in the items of Article 32 (Scope of Financial Institutions, etc.) that received the transfer of the business (hereinafter referred to as a "financial institution, etc." in this paragraph), of a financial institution, etc. established through the merger, of a financial institution, etc. surviving after the merger, or of a financial institution, etc. that received the transfer of assets and liabilities through the company split, or to another business office, office, or other similar place of the same financial institution, etc. (hereinafter referred to as a "business office or similar place receiving the transfer" in this paragraph and the following paragraph), the head of that business office or similar place receiving the transfer must, without delay, submit a document stating that fact, the matters listed in the items of Article 10, paragraph (3) of the Act pertaining to those transferred deposits and similar savings, and other matters specified by Ministry of Finance Order, to the competent district director for the location of that business office or similar place receiving the transfer.
    <sup>machine translation, not official</sup>

    **第二項**  前項の書類が同項の所轄税務署長において受理されたときは、移管された日以後における当該移管された預貯金等に係る法第十条及びこの節の規定の適用については、当該預貯金等に係る移管前の営業所等（当該預貯金等を移管した金融機関の営業所等をいう。）の長がした非課税貯蓄申込書の受理、同条第五項の規定による確認その他の手続は、当該移管先の営業所等の長がしたものとみなす。この場合においては、前条第四項後段及び第五項の規定を準用する。
    <sup>art-44/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-2</sup>
    When the document referred to in the preceding paragraph has been accepted by the competent district director referred to in that paragraph, with regard to the application of Article 10 of the Act and the provisions of this Section to the transferred deposits and similar savings on or after the date of the transfer, the acceptance of an application to exempt savings from taxation, the confirmation under the provisions of paragraph (5) of that Article, and other procedures carried out by the head of the business office or similar place before the transfer pertaining to those deposits and similar savings (meaning the business office of the financial institution or other such place that transferred those deposits and similar savings) are deemed to have been carried out by the head of that business office or similar place receiving the transfer. In this case, the provisions of the latter sentence of paragraph (4) and paragraph (5) of the preceding Article apply mutatis mutandis.
    <sup>machine translation, not official</sup>

    **第三項**  前条第七項の規定は、第一項の移管された預貯金等に係る非課税貯蓄申込書の提出について準用する。
    <sup>art-44/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-3</sup>
    The provisions of paragraph (7) of the preceding Article apply mutatis mutandis to the submission of an application to exempt savings from taxation for the transferred deposits and similar savings referred to in paragraph (1).
    <sup>machine translation, not official</sup>

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## Cites
- art-44/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-44/par-1: 第三十二条 → 所得税法施行令 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32
- art-44/par-1: この項 → 所得税法施行令 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-1
- art-44/par-1: 次項 → 所得税法施行令 第四十四条第二項 (Article 44, paragraph (2)), art-44/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-2
- art-44/par-1: 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-44/par-2: 前項 → 所得税法施行令 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-1
- art-44/par-2: 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-44/par-2: 同条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 (e-Gov law ID 340AC0000000033)
- art-44/par-2: 前条第四項 → 所得税法施行令 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-4
- art-44/par-2: 第五項 → 所得税法施行令 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-5
- art-44/par-3: 前条第七項 → 所得税法施行令 第四十三条第七項 (Article 43, paragraph (7)), art-43/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-7
- art-44/par-3: 第一項 → 所得税法施行令 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-1

## Cited by

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

- 所得税法施行令 第四十三条第一項（非課税貯蓄に関する異動申告書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- 所得税法施行令 第四十四条第一項（金融機関等において事業譲渡等があつた場合の申告） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-1
- 所得税法施行令 第四十四条第二項（金融機関等において事業譲渡等があつた場合の申告） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-2
- 所得税法施行令 第四十四条第三項（金融機関等において事業譲渡等があつた場合の申告） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-3
- 所得税法施行規則 第八条の三第一項（金融機関等において事業譲渡等があつた場合に提出すべき書類の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八条の三第一項第一号（金融機関等において事業譲渡等があつた場合に提出すべき書類の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八条の三第一項第二号（金融機関等において事業譲渡等があつた場合に提出すべき書類の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3/par-1/item-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-20261106T173921-012, 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