# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十六条 (Article 46) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46. 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: 第四十六条 (Article 46)（非課税貯蓄者死亡届出書等） — address `art-46` - 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-46 - 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. --- ### 第四十六条（非課税貯蓄者死亡届出書等） — Notice of Death of a Tax-Exempt Saver, etc. caption: machine translation, not official art-46 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46 **第一項** 非課税貯蓄申告書を提出した個人が死亡したときは、その者の相続人は、当該申告書に係る預貯金等で法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定の適用に係るものの利子、収益の分配又は剰余金の配当につきその相続の開始があつたことを知つた日以後最初に支払がされる日までに、その旨その他財務省令で定める事項を記載した届出書を、当該預貯金等の受入れ又は引受けをしている金融機関の営業所等に提出しなければならない。ただし、その者が相続により取得した被相続人に係る預貯金等で同項の規定の適用に係るものの受入れ又は引受けをしている金融機関の営業所等に次条第一項に規定する非課税貯蓄相続申込書を提出したときは、この限りでない。 art-46/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-1 When an individual who has submitted a statement of tax-exempt savings dies, the individual's heir must, with regard to the interest, distributions of proceeds, or dividends of surplus on the deposits and similar savings pertaining to that statement 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, submit a written notice stating that fact and other matters specified by Ministry of Finance Order to the business office of the financial institution or other such place that accepts or undertakes those deposits and similar savings, by the first payment date on or after the day on which the heir learned of the commencement of the succession; provided, however, that this does not apply where the heir has submitted the application for continuing tax-exempt savings on inheritance prescribed in paragraph (1) of the following Article to the business office of the financial institution or other such place that accepts or undertakes the deposits and similar savings pertaining to the decedent that the heir acquired by inheritance and to which the provisions of Article 10, paragraph (1) of the Act apply. machine translation, not official **第二項** 前項の金融機関の営業所等の長は、同項の届出書（以下この節において「非課税貯蓄者死亡届出書」という。）を受理した場合又は業務に関連して非課税貯蓄申告書を提出した個人が死亡したことを知つた場合には、当該届出書を提出した者の被相続人又は当該死亡した個人の各人別に、これらの者の氏名、生年月日及び住所その他の財務省令で定める事項を記載した書類を、当該届出書を受理した日又は当該死亡したことを知つた日の属する月の翌月十日までに当該金融機関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。 art-46/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-2 The head of the business office of the financial institution or other such place referred to in the preceding paragraph must, where the head has accepted the written notice referred to in that paragraph (hereinafter referred to as a "notice of death of a tax-exempt saver" in this Section) or has learned in connection with the business that an individual who has submitted a statement of tax-exempt savings has died, for each decedent of the person who submitted that written notice or each individual who died, submit a document stating the name, date of birth, and domicile of that person and other matters specified by Ministry of Finance Order, to the competent district director for the location of that business office of the financial institution or other such place, by the 10th of the month following the month that includes the day on which the head accepted that written notice or learned of the death. machine translation, not official --- ## Cites - art-46/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-46/par-1: 次条第一項 → 所得税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-1 - art-46/par-2: 前項 → 所得税法施行令 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-1 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三十八条第二項第二号（金融機関の営業所等の長の支払事務取扱者に対する通知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-2 - 所得税法施行令 第三十八条第二項第三号（金融機関の営業所等の長の支払事務取扱者に対する通知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-3 - 所得税法施行令 第三十八条第三項第二号（金融機関の営業所等の長の支払事務取扱者に対する通知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-3/item-2 - 所得税法施行令 第四十六条第二項（非課税貯蓄者死亡届出書等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-2 - 所得税法施行令 第四十七条第一項（非課税貯蓄相続申込書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-1 - 所得税法施行令 第四十七条の三第一項（届出書等の提出の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-1 - 所得税法施行令 第四十八条第二項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-2 - 所得税法施行令 第四十八条第四項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-4 - 所得税法施行規則 第三条の三第一項第一号（用語の意義） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-3/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第七条第十三項（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-13 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第十条第一項（非課税貯蓄者死亡届出書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第十条第二項（非課税貯蓄者死亡届出書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第十二条第一項（金融機関の営業所等における非課税貯蓄申告書等の写しの作成） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-12/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第十三条第一項第二号（金融機関の営業所等における帳簿書類等の整理保存） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-13/par-1/item-2 (e-Gov law ID 340M50000040011) --- ## 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