# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四十七条 (Article 47)

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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: 第四十七条 (Article 47)（非課税貯蓄相続申込書） — address `art-47`
- 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-47
- 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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### 第四十七条（非課税貯蓄相続申込書） — Application for Continuing Tax-Exempt Savings on Inheritance
<sup>caption: machine translation, not official</sup>
<sup>art-47 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47</sup>

    **第一項**  前条第一項に規定する相続人のうちに同項に規定する預貯金等と同一の種別の預貯金等につき同項に規定する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非課税貯蓄申込書を提出することができる障害者等である者がある場合において、その者が、相続により取得したその被相続人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につき引き続き同項の規定の適用を受けたい旨、その適用を受けようとする預貯金等の金額（当該預貯金等が有価証券である場合には、その額面金額等）、障害者等に該当する旨その他財務省令で定める事項を記載した書類（以下この節において「非課税貯蓄相続申込書」という。）を、前条第一項に規定する支払がされる日までに、その金融機関の営業所等に提出したときは、法第十条第一項及びこの節の規定の適用については、その者がその金融機関の営業所等においてその非課税貯蓄相続申込書を提出した日に非課税貯蓄申込書を提出して当該金額に相当する預貯金等の預入等をしたものとみなす。
    <sup>art-47/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-1</sup>
    Where, among the heirs prescribed in paragraph (1) of the preceding Article, there is a person who is a Person with a Disability or other eligible person who can submit an application to exempt savings from taxation, for deposits and similar savings of the same type as the deposits and similar savings prescribed in paragraph (1) of the preceding Article, to the business office of the financial institution or other such place that accepts or undertakes the deposits and similar savings prescribed in paragraph (1) of the preceding Article, if that person submits to that business office of the financial institution or other such place, by the payment date prescribed in paragraph (1) of the preceding Article, a document stating that the person wishes to continue to receive the application of 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 with respect to the deposits and similar savings pertaining to the decedent that the person acquired by inheritance and to which those provisions apply, the amount of the deposits and similar savings for which the person wishes to receive that application (where those deposits and similar savings are Securities, their face value or equivalent amount), that the person is a Person with a Disability or other eligible person, and other matters specified by Ministry of Finance Order (hereinafter referred to as an "application for continuing tax-exempt savings on inheritance" in this Section), then, in the application of Article 10, paragraph (1) of the Act and the provisions of this Section, the person is deemed to have submitted an application to exempt savings from taxation and placed deposits and similar savings in an amount equivalent to that amount on the day on which the person submitted that application for continuing tax-exempt savings on inheritance at that business office of the financial institution or other such place.
    <sup>machine translation, not official</sup>

    **第二項**  非課税貯蓄相続申込書を提出する者は、その提出の際、前項の金融機関の営業所等の長にその者の法第十条第二項に規定する書類の提示をしなければならない。
    <sup>art-47/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-2</sup>
    A person who submits an application for continuing tax-exempt savings on inheritance must, at the time of submission, present to the head of the business office of the financial institution or other such place referred to in the preceding paragraph the documents prescribed in Article 10, paragraph (2) of the Act pertaining to that person.
    <sup>machine translation, not official</sup>

    **第三項**  第三十四条第三項（非課税貯蓄申込書の記載事項及び提出）及び第四十一条の二第五項（障害者等に該当する旨を証する書類の範囲等）の規定は、非課税貯蓄相続申込書の受理について準用する。
    <sup>art-47/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-3</sup>
    The provisions of Article 34, paragraph (3) (Required Particulars and Submission of Application to Exempt Savings from Taxation) and Article 41-2, paragraph (5) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) apply mutatis mutandis to the acceptance of an application for continuing tax-exempt savings on inheritance.
    <sup>machine translation, not official</sup>

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## Cites
- art-47/par-1: 前条第一項 → 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
- art-47/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-47/par-2: 前項 → 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-47/par-2: 法第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-2 (e-Gov law ID 340AC0000000033)
- art-47/par-3: 第三十四条第三項 → 所得税法施行令 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-3
- art-47/par-3: 第四十一条の二第五項 → 所得税法施行令 第四十一条の二第五項 (Article 41-2, paragraph (5)), art-41-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-5

## Cited by

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

- 所得税法施行令 第四十一条の二第五項（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-order/art-41-2/par-5
- 所得税法施行令 第四十六条第一項（非課税貯蓄者死亡届出書等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-1
- 所得税法施行令 第四十七条第二項（非課税貯蓄相続申込書） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-2
- 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 附則第四条第一項（非課税貯蓄相続申込書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-4/par-1
- 所得税法施行令 附則第三条第一項（非課税貯蓄相続申込書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-3/par-1
- 所得税法施行令 附則第二条第二項（障害者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-5032-113/art-2/par-2
- 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 第七条第二項第一号（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-2/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十一条第一項（非課税貯蓄相続申込書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-11/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第二条第一項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第二条第四項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第二条第一項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-2/par-1 (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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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