# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二章 (Part 1, Chapter 2)
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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: 第二章 (Part 1, Chapter 2) — address `pt-1/ch-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-2
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## 第二章 課税所得の範囲 — Chapter II Scope of Taxable Income
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-1/ch-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-2
## 第一節 課税所得の範囲 — Section 1 Scope of Taxable Income
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-1/ch-2/sec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-2/sec-1
### 第十七条（非永住者の課税所得の範囲） — Scope of Taxable Income of Non-Permanent Residents
caption: machine translation, not official
art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17
**第一項** 法第七条第一項第二号（課税所得の範囲）に規定する国外にある有価証券の譲渡により生ずる所得として政令で定めるものは、有価証券でその取得の日がその譲渡（租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十第三項若しくは第四項（一般株式等に係る譲渡所得等の課税の特例）又は第三十七条の十一第三項若しくは第四項（上場株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同法第三十七条の十第三項（第八号及び第九号に係る部分を除く。）若しくは第四項第一号から第四号まで又は第三十七条の十一第四項第一号から第三号までに規定する事由に基づく同法第三十七条の十第二項第一号から第五号までに掲げる株式等（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この条において同じ。）の日の十年前の日の翌日から当該譲渡の日までの期間（その者が非永住者であつた期間に限る。）内にないもの（次項において「特定有価証券」という。）のうち、次に掲げるものの譲渡により生ずる所得とする。
art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1
Income specified by Cabinet Order as income arising from the transfer of Securities located outside Japan as prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act is income arising from the transfer of the following among Securities whose date of acquisition does not fall within the period from the day following the date 10 years before the date of the transfer (including, where, pursuant to Article 37-10, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), the total amount and value of money and assets other than money are deemed to be revenue relating to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act, the transfer or extinguishment of rights corresponding to the amount of that money and the value of those assets other than money, with respect to the shares, etc. listed in Article 37-10, paragraph (2), items (i) through (v) of that Act (for the beneficial interests listed in item (iv) of that paragraph, limited to beneficial interests in Securities Investment Trusts other than Bond Investment Trusts and beneficial interests in Investment Trusts other than Securities Investment Trusts that do not fall under Bond-Based Investment Trusts), based on the events prescribed in Article 37-10, paragraph (3) (excluding the portions relating to items (viii) and (ix)) or paragraph (4), items (i) through (iv), or Article 37-11, paragraph (4), items (i) through (iii) of that Act that gave rise to the delivery of that money and those assets other than money; the same applies hereinafter in this Article) to the date of that transfer (limited to the period during which the person was a Non-Permanent Resident) (referred to as "specified Securities" in the following paragraph):
machine translation, not official
**一** 金融商品取引法第二条第八項第三号ロ（定義）に規定する外国金融商品市場において譲渡がされるもの
art-17/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1/item-1
Those whose transfer is made on a foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) (Definitions) of the Financial Instruments and Exchange Act;
machine translation, not official
**二** 外国金融商品取引業者（国外において金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業又は同条第二項に規定する第二種金融商品取引業を行う者に限る。）と同種類の業務を行う者をいう。以下この項において同じ。）への売委託（当該外国金融商品取引業者が当該業務として受けるものに限る。）により譲渡が行われるもの
art-17/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1/item-2
Those whose transfer is carried out by way of a consignment of sale (limited to one that a foreign financial instruments business operator receives as that business) to a foreign financial instruments business operator (meaning a person who, outside Japan, conducts the same type of business as a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act or type-II financial instruments business prescribed in paragraph (2) of that Article); hereinafter the same applies in this paragraph);
machine translation, not official
**三** 外国金融商品取引業者又は国外において金融商品取引法第二条第十一項に規定する登録金融機関若しくは投資信託及び投資法人に関する法律第二条第十一項（定義）に規定する投資信託委託会社と同種類の業務を行う者の営業所、事務所その他これらに類するもの（国外にあるものに限る。）に開設された口座に係る国外における社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿に類するものに記載若しくは記録がされ、又は当該口座に保管の委託がされているもの
art-17/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1/item-3
Those that are recorded or entered, outside Japan, in something similar to a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) relating to an account opened at a business office, office, or other similar facility (limited to those located outside Japan) of a foreign financial instruments business operator or of a person who, outside Japan, conducts the same type of business as a registered financial institution prescribed in Article 2, paragraph (11) of the Financial Instruments and Exchange Act or an Investment Trust management company prescribed in Article 2, paragraph (11) (Definitions) of the Act on Investment Trusts and Investment Corporations, or that have been deposited for custody in that account.
machine translation, not official
**第二項** 非永住者が譲渡をした有価証券（以下この項において「譲渡有価証券」という。）が当該譲渡の時において特定有価証券に該当するかどうかの判定は、当該譲渡の前に取得をした当該譲渡有価証券と同一銘柄の有価証券のうち先に取得をしたものから順次譲渡をしたものとした場合に当該譲渡をしたものとされる当該同一銘柄の有価証券の取得の日により行うものとする。
art-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2
The determination of whether Securities transferred by a Non-Permanent Resident (hereinafter in this paragraph referred to as "transferred Securities") fall under specified Securities at the time of that transfer is to be made on the basis of the date of acquisition of the Securities of the same class that are deemed to have been transferred where, of the Securities of the same class as those transferred Securities that were acquired before that transfer, those acquired first are assumed to have been transferred in sequence.
machine translation, not official
**第三項** 個人の有する有価証券（以下この項において「従前の有価証券」という。）について次に掲げる事由が生じた場合には、当該事由により取得した有価証券（以下この項において「取得有価証券」という。）はその者が引き続き所有していたものと、当該従前の有価証券のうち当該取得有価証券の取得の基因となつた部分は当該取得有価証券と同一銘柄の有価証券とそれぞれみなして、前二項の規定を適用する。
art-17/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3
Where any of the following events occurs with respect to Securities held by an individual (hereinafter in this paragraph referred to as "former Securities"), the provisions of the preceding two paragraphs apply by deeming the Securities acquired by that event (hereinafter in this paragraph referred to as "acquired Securities") to have been continuously owned by that person, and the portion of those former Securities that gave rise to the acquisition of those acquired Securities to be Securities of the same class as those acquired Securities, respectively:
machine translation, not official
**一** 株式（出資を含む。）を発行した法人の行つた法第五十七条の四第一項（株式交換等に係る譲渡所得等の特例）に規定する株式交換又は同条第二項に規定する株式移転
art-17/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-1
A share exchange prescribed in Article 57-4, paragraph (1) (Special Provisions on Capital Gains Due to Share Exchange) of the Act or a share transfer prescribed in paragraph (2) of that Article, carried out by the corporation that issued the shares (including capital contributions);
machine translation, not official
**二** 法第五十七条の四第三項第一号に規定する取得請求権付株式、同項第二号に規定する取得条項付株式、同項第三号に規定する全部取得条項付種類株式、同項第四号に規定する新株予約権付社債、同項第五号に規定する取得条項付新株予約権又は同項第六号に規定する取得条項付新株予約権が付された新株予約権付社債のこれらの号に規定する請求権の行使、取得事由の発生、取得決議又は行使
art-17/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-2
The exercise of the right to request, the occurrence of the grounds to acquire, the resolution to acquire, or the exercise prescribed in those items, with respect to shares with a right to request acquisition prescribed in Article 57-4, paragraph (3), item (i) of the Act, shares subject to call prescribed in item (ii) of that paragraph, shares subject to class-wide call prescribed in item (iii) of that paragraph, bonds with share options prescribed in item (iv) of that paragraph, share options subject to call prescribed in item (v) of that paragraph, or bonds with share options to which share options subject to call prescribed in item (vi) of that paragraph are attached;
machine translation, not official
**三** 株式（出資及び投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。以下この項において同じ。）又は投資信託若しくは特定受益証券発行信託の受益権の分割又は併合
art-17/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-3
A split or consolidation of shares (including capital contributions and investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph) or of beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates;
machine translation, not official
**四** 株式を発行した法人の第百十一条第二項（株主割当てにより取得した株式の取得価額）に規定する株式無償割当て（当該株式無償割当てにより当該株式と同一の種類の株式が割り当てられる場合の当該株式無償割当てに限る。）
art-17/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-4
A gratis allotment of shares prescribed in Article 111, paragraph (2) (Acquisition Price of Shares Acquired by Allotment to Shareholders) by the corporation that issued the shares (limited to a gratis allotment of shares by which shares of the same class of shares as those shares are allotted);
machine translation, not official
**五** 株式を発行した法人の第百十二条第一項（合併により取得した株式等の取得価額）に規定する合併
art-17/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-5
A merger prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Merger) carried out by the corporation that issued the shares;
machine translation, not official
**六** 第百十二条第三項に規定する投資信託等（以下この号において「投資信託等」という。）の受益権に係る投資信託等の同項に規定する信託の併合
art-17/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-6
With respect to beneficial interests in an Investment Trust, etc. prescribed in Article 112, paragraph (3) (hereinafter in this item referred to as "Investment Trust, etc."), a merger of trusts prescribed in that paragraph of the Investment Trust, etc.;
machine translation, not official
**七** 株式を発行した法人の第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割型分割
art-17/par-3/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-7
A company split by split-off prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of a corporation that issued the shares;
machine translation, not official
**八** 特定受益証券発行信託の受益権に係る特定受益証券発行信託の第百十三条第六項に規定する信託の分割
art-17/par-3/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-8
A trust split, prescribed in Article 113, paragraph (6), of a Specified Trust That Issues Beneficiary Certificates pertaining to a beneficial interest in the Specified Trust That Issues Beneficiary Certificates;
machine translation, not official
**九** 株式を発行した法人の第百十三条の二第一項（株式分配により取得した株式等の取得価額）に規定する株式分配
art-17/par-3/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-9
A share distribution prescribed in Article 113-2, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) of a corporation that issued the shares;
machine translation, not official
**十** 株式を発行した法人の第百十五条（組織変更があつた場合の株式等の取得価額）に規定する組織変更
art-17/par-3/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-10
An entity conversion prescribed in Article 115 (Acquisition Price of Shares, etc. in the Case of an Entity Conversion) of a corporation that issued the shares;
machine translation, not official
**十一** 新株予約権（投資信託及び投資法人に関する法律第二条第十七項に規定する新投資口予約権を含む。次号において同じ。）又は新株予約権付社債を発行した法人を第百十六条（合併等があつた場合の新株予約権等の取得価額）に規定する被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人とする同条に規定する合併等
art-17/par-3/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-11
A merger, etc. prescribed in Article 116 (Acquisition Price of Share Options, etc. in the Case of a Merger, etc.) in which a corporation that issued share options (including subscription rights for new investment units prescribed in Article 2, paragraph (17) of the Act on Investment Trusts and Investment Corporations; the same applies in the following item) or bonds with share options is the merged corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer prescribed in that Article;
machine translation, not official
**十二** 新株予約権の行使
art-17/par-3/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-12
The exercise of a share option.
machine translation, not official
**第四項** 法第七条第一項第二号に規定する国外源泉所得（以下この項において「国外源泉所得」という。）で国内において支払われ、又は国外から送金されたものの範囲については、次に定めるところによる。
art-17/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4
The scope of foreign source income prescribed in Article 7, paragraph (1), item (ii) of the Act (hereinafter referred to as "foreign source income" in this paragraph), which is paid in Japan or remitted to Japan from abroad, is as provided in the following:
machine translation, not official
**一** 非永住者が各年において国外から送金を受領した場合には、その金額の範囲内でその非永住者のその年における国外源泉所得に係る所得で国外の支払に係るものについて送金があつたものとみなす。ただし、その非永住者がその年における国外源泉所得以外の所得（以下この項において「非国外源泉所得」という。）に係る所得で国外の支払に係るものを有する場合は、まずその非国外源泉所得に係る所得について送金があつたものとみなし、なお残余があるときに当該残余の金額の範囲内で国外源泉所得に係る所得について送金があつたものとみなす。
art-17/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1
where a Non-Permanent Resident has received a remittance from abroad in each year, it is deemed that the Non-Permanent Resident's income that is categorized as foreign source income paid outside Japan for that year has been remitted up to the amount of the remittance received; provided, however, that where the Non-Permanent Resident has any income that is categorized as income other than foreign source income for the relevant year (hereinafter referred to as "non-foreign source income" in this paragraph) paid outside Japan, it is deemed that the income categorized as non-foreign source income has been remitted, and then, if any amount remains, it is deemed that income categorized as foreign source income has been remitted up to the remaining amount;
machine translation, not official
**二** 前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び非国外源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。
art-17/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2
the amount of income prescribed in the preceding item is to be the amount equivalent to the sum of Income in Each Class calculated in accordance with the provisions of Articles 23 to 35 (Types of Income and Amounts of Income in Each Class) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a Non-Permanent Resident's income that is categorized as foreign source income paid outside Japan and income categorized as non-foreign source income paid outside Japan, respectively. In this case, if these amounts of income include salary income or retirement income, the amount of revenue concerned is deemed to be the amount of salary income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the necessary expenses prescribed in Article 32, paragraph (3) (Amount of Timber Income) of the Act, the acquisition cost of the assets prescribed in Article 33, paragraph (3) (Amount of Capital Gains) of the Act and the amount of expenses required for the transfer of assets, or the amount expended prescribed in Article 34, paragraph (2) (Amount of Occasional Income) of the Act, is deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively;
machine translation, not official
**三** 法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は非国外源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。
art-17/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-3
in the case where the provisions of Article 7, paragraph (1), item (ii) of the Act and the preceding two items apply, if any of the Income in Each Class of Income categorized as foreign source income or in Each Class of Income categorized as non-foreign source income is paid both in and outside Japan, the amount calculated by multiplying the amount of that Income in Each Class (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provisions of the second sentence of the same item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to that class of income, is deemed to be the amount of that Income in Each Class paid in Japan or paid outside Japan, respectively;
machine translation, not official
**四** 第一号の場合において、国外源泉所得に係る各種所得で国外の支払に係るものが二以上あるときは、それぞれの各種所得について、同号の規定により送金があつたものとみなされる国外源泉所得に係る送金額に当該各種所得の金額（第二号後段に規定する所得については、同号後段の規定により計算した金額）がその合計額のうちに占める割合を乗じて計算した金額に相当する金額の送金があつたものとみなす。
art-17/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-4
in the case referred to in item (i), if there are two or more types of income categorized as foreign source income that is paid outside Japan, it is deemed that with regard to the amount of each of those types of income, the amount equivalent to the amount calculated by multiplying the amount of remittance pertaining to the foreign source income that is deemed to be remitted pursuant to the provisions of the same item by the ratio of the amount of that type of income (in the case of the income prescribed in the second sentence of item (ii), the amount calculated pursuant to the provisions of the second sentence of the same item) to the sum of the amounts of those various types of income has been remitted;
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "in the case referred to in item (i), if there are two or more types of income categorized as foreign source income that is paid outside Japan, it is deemed that with regard to the amount of each of those types of income, the amount equivalent to the amount calculated by multiplying the amount of remittance pertaining to the foreign source income that is deemed to be remitted pursuant to the provisions of the same item by the ratio of the amount of that type of income (in the case of the income prescribed in the second sentence of item (ii), the amount calculated pursuant to the provisions of the second sentence of the same item) to the sum of the amounts of those various types of income;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb
**五** 非永住者の国外源泉所得に係る所得で国外の支払に係るもののうち、前各号の規定により送金があつたものとみなされたものに係る各種所得については、それぞれその各種所得と、これと同一種類の国外源泉所得に係る所得で国内の支払に係るもの及び非国外源泉所得に係る所得とを合算してその者の総所得金額、退職所得金額及び山林所得金額を計算する。
art-17/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-5
with regard to Each Class of Income categorized as a Non-Permanent Resident's foreign source income that is paid outside Japan and is deemed to be remitted pursuant to the provisions of the preceding items, the Non-Permanent Resident's gross income, amount of retirement income and amount of timber income are to be calculated, respectively, by combining each of those classes of income with income categorized as foreign source income that is paid in Japan and income categorized as non-foreign source income, both of which are of the same type as the former;
machine translation, not official
**六** 年の中途において、非永住者以外の居住者若しくは非居住者が非永住者となり、又は非永住者が非永住者以外の居住者若しくは非居住者となつたときは、その者がその年において非永住者であつた期間内に生じた国外源泉所得又は非国外源泉所得に係る所得で国外の支払に係るもの及び当該期間内に国外から送金があつた金額について前各号の規定を適用する。
art-17/par-4/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-6
if, before the end of each year, either a Resident other than a Non-Permanent Resident or a Nonresident becomes a Non-Permanent Resident, or if a Non-Permanent Resident becomes either a Resident other than a Non-Permanent Resident or a Nonresident, the provisions of the preceding items apply to the amount of income categorized as foreign source income or non-foreign source income that has arisen during the period when the individual in question was a Non-Permanent Resident, which is paid outside Japan, and the amount remitted to Japan from abroad during that period.
machine translation, not official
## 第二節 非課税所得 — Section 2 Nontaxable Income
heading: machine translation, not official
pt-1/ch-2/sec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-2/sec-2
### 第十八条（非課税とされない当座預金の利子） — Interest on Current Accounts Not Treated as Nontaxable
caption: machine translation, not official
art-18 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-18
**第一項** 法第九条第一項第一号（非課税所得）に規定する政令で定める利子は、年一パーセントを超える利率の利子を付された当座預金の利子とする。
art-18/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-18/par-1
The interest specified by Cabinet Order prescribed in Article 9, paragraph (1), item (i) (Nontaxable Income) of the Act is interest on a current account bearing interest at a rate exceeding 1 percent per annum.
machine translation, not official
### 第十九条（非課税とされる児童又は生徒の預貯金の利子等） — Interest, etc. on Deposits and Savings of Children or Students Treated as Nontaxable
caption: machine translation, not official
art-19 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-19
**第一項** 法第九条第一項第二号（非課税所得）に規定する政令で定める預貯金又は合同運用信託は、同号に規定する学校の児童又は生徒が、その学校の長の指導を受けて、財務省令で定めるところにより、当該児童又は生徒の代表者の名義で預入し又は信託した預貯金又は合同運用信託とする。
art-19/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-19/par-1
The Deposits and Savings or Jointly Managed Trusts specified by Cabinet Order prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act are Deposits and Savings or Jointly Managed Trusts that children or students of a school prescribed in that item have deposited or entrusted in the name of a representative of those children or students, under the guidance of the head of the school, as specified by Ministry of Finance Order.
machine translation, not official
### 第二十条（非課税とされる業務上の傷害に基づく給付等） — Benefits, etc. Based on Injuries in the Course of Duty Treated as Nontaxable
caption: machine translation, not official
art-20 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20
**第一項** 法第九条第一項第三号イ（非課税所得）に規定する政令で定める給付は、次に掲げる給付とする。
art-20/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1
The benefits specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (a) (Nontaxable Income) of the Act are the following benefits:
machine translation, not official
**一** 恩給法の一部を改正する法律（昭和二十八年法律第百五十五号）附則第二十二条第一項（旧軍人等に対する増加恩給等の給付等）の規定による傷病年金
art-20/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-1
an injury and disease pension under Article 22, paragraph (1) of the Supplementary Provisions (Payment, etc. of Increased Pensions to Former Military Personnel, etc.) of the Act Partially Amending the Public Officers Pension Act (Act No. 155 of 1953);
machine translation, not official
**二** 労働基準法第八章（災害補償）の規定により受ける療養の給付若しくは費用、休業補償、障害補償、打切補償又は分割補償（障害補償に係る部分に限る。）
art-20/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-2
medical care benefits or expenses, compensation for absence from work, disability compensation, compensation for discontinuance, or compensation in installments (limited to the portion pertaining to disability compensation) received pursuant to the provisions of Chapter VIII (Accident Compensation) of the Labor Standards Act;
machine translation, not official
**三** 船員法第十章（災害補償）の規定により受ける療養の給付若しくは費用、傷病手当、予後手当又は障害手当
art-20/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-3
medical care benefits or expenses, injury and disease allowance, convalescence allowance, or disability allowance received pursuant to the provisions of Chapter X (Accident Compensation) of the Mariners Act;
machine translation, not official
**四** 条例の規定により地方公共団体から支払われる給付で法第九条第一項第三号イに規定する増加恩給又は傷病賜金に準ずるもの
art-20/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-4
benefits paid by a local government pursuant to the provisions of a Prefectural or Municipal Ordinance that are equivalent to the increased pension or injury and disease grant prescribed in Article 9, paragraph (1), item (iii), (a) of the Act.
machine translation, not official
**第二項** 法第九条第一項第三号ハに規定する政令で定める共済制度は、地方公共団体の条例において精神又は身体に障害のある者（以下この項において「心身障害者」という。）を扶養する者を加入者とし、その加入者が地方公共団体に掛金を納付し、当該地方公共団体が心身障害者の扶養のための給付金を定期に支給することを定めている制度（脱退一時金（加入者が当該制度から脱退する場合に支給される一時金をいう。）の支給に係る部分を除く。）で、次に掲げる要件を備えているものとする。
art-20/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2
The mutual aid system specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (c) of the Act is a system (excluding the portion pertaining to the payment of lump-sum withdrawal payments (meaning lump sums paid when a member withdraws from the system)) that provides in a Prefectural or Municipal Ordinance of a local government that persons who support a person with a mental or physical disability (hereinafter referred to as a "person with a mental or physical disability" in this paragraph) are to be members, that those members pay contributions to the local government, and that the local government periodically pays benefits for the support of persons with a mental or physical disability, and that satisfies the following requirements:
machine translation, not official
**一** 心身障害者の扶養のための給付金（その給付金の支給開始前に心身障害者が死亡した場合に加入者に対して支給される弔慰金を含む。）のみを支給するものであること。
art-20/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
it pays only benefits for the support of persons with a mental or physical disability (including condolence payments paid to a member if the person with a mental or physical disability dies before payment of those benefits begins);
machine translation, not official
**二** 前号の給付金の額は、心身障害者の生活のために通常必要とされる費用を満たす金額（同号の弔慰金にあつては、掛金の累積額に比して相当と認められる金額）を超えず、かつ、その額について、特定の者につき不当に差別的な取扱いをしないこと。
art-20/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-2
the amount of the benefits referred to in the preceding item does not exceed the amount that covers the expenses ordinarily required for the livelihood of the person with a mental or physical disability (in the case of the condolence payments referred to in that item, the amount found to be reasonable in comparison with the cumulative amount of contributions), and there is no unfairly discriminatory treatment of any particular person with respect to that amount;
machine translation, not official
**三** 第一号の給付金（同号の弔慰金を除く。次号において同じ。）の支給は、加入者の死亡、重度の障害その他地方公共団体の長が認定した特別の事故を原因として開始されるものであること。
art-20/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-3
the payment of the benefits referred to in item (i) (excluding the condolence payments referred to in that item; the same applies in the following item) begins on account of the death or severe disability of a member, or any other special accident certified by the head of the local government;
machine translation, not official
**四** 第一号の給付金の受取人は、心身障害者又は前号の事故発生後において心身障害者を扶養する者とするものであること。
art-20/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-4
the recipient of the benefits referred to in item (i) is the person with a mental or physical disability or a person who supports the person with a mental or physical disability after the occurrence of the accident referred to in the preceding item;
machine translation, not official
**五** 第一号の給付金に関する経理は、他の経理と区分して行い、かつ、掛金その他の資金が銀行その他の金融機関に対する運用の委託、生命保険への加入その他これらに準ずる方法を通じて確実に運用されるものであること。
art-20/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-5
the accounting for the benefits referred to in item (i) is kept separately from other accounting, and contributions and other funds are reliably managed through entrusting management to a bank or other financial institution, enrollment in life insurance, or other similar methods.
machine translation, not official
### 第二十条の二（非課税とされる通勤手当） — Commutation Allowances Treated as Nontaxable
caption: machine translation, not official
art-20-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2
**第一項** 法第九条第一項第五号（非課税所得）に規定する政令で定めるものは、次の各号に掲げる通勤手当（これに類するものを含む。）の区分に応じ当該各号に定める金額に相当する部分とする。
art-20-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1
The matters specified by Cabinet Order prescribed in Article 9, paragraph (1), item (v) (Nontaxable Income) of the Act are the portions equivalent to the amounts specified in the following items for the categories of commutation allowances (including similar ones) listed in those items.
machine translation, not official
**一** 通勤のため交通機関又は有料の道路を利用し、かつ、その運賃又は料金（以下この条において「運賃等」という。）を負担することを常例とする者（第五号及び第六号に規定する者を除く。）が受ける通勤手当（これに類する手当を含む。以下この条において同じ。） その者の通勤に係る運賃、時間、距離等の事情に照らし最も経済的かつ合理的と認められる通常の通勤の経路及び方法による運賃等の額（一月当たりの金額が十五万円を超えるときは、一月当たり十五万円）
art-20-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-1
In the case of a commutation allowance (including similar allowances; the same applies hereinafter in this Article) received by a person who customarily uses transportation facilities or toll roads for commuting and bears the fares or tolls therefor (hereinafter referred to as "fares, etc." in this Article) (excluding persons prescribed in item (v) and item (vi)): the amount of fares, etc. by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute (where the amount per month exceeds 150,000 yen, 150,000 yen per month);
machine translation, not official
**二** 通勤のため自動車その他の交通用具を使用することを常例とする者（その通勤の距離が片道二キロメートル未満である者並びに次号、第五号及び第六号に規定する者を除く。）が受ける通勤手当 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-20-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2
In the case of a commutation allowance received by a person who customarily uses an automobile or other transportation equipment for commuting (excluding a person whose commuting distance is less than two kilometers one way and persons prescribed in the following item, item (v), and item (vi)): the amount specified below for each of the following categories of cases:
machine translation, not official
**イ** その通勤の距離が片道十キロメートル未満である場合 一月当たり四千二百円
art-20-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-1
Where the commuting distance is less than 10 kilometers one way: 4,200 yen per month;
machine translation, not official
**ロ** その通勤の距離が片道十キロメートル以上十五キロメートル未満である場合 一月当たり七千三百円
art-20-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-2
Where the commuting distance is 10 kilometers or more but less than 15 kilometers one way: 7,300 yen per month;
machine translation, not official
**ハ** その通勤の距離が片道十五キロメートル以上二十五キロメートル未満である場合 一月当たり一万三千五百円
art-20-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-3
Where the commuting distance is 15 kilometers or more but less than 25 kilometers one way: 13,500 yen per month;
machine translation, not official
**ニ** その通勤の距離が片道二十五キロメートル以上三十五キロメートル未満である場合 一月当たり一万九千七百円
art-20-2/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-4
Where the commuting distance is 25 kilometers or more but less than 35 kilometers one way: 19,700 yen per month;
machine translation, not official
**ホ** その通勤の距離が片道三十五キロメートル以上四十五キロメートル未満である場合 一月当たり二万五千九百円
art-20-2/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-5
Where the commuting distance is 35 kilometers or more but less than 45 kilometers one way: 25,900 yen per month;
machine translation, not official
**ヘ** その通勤の距離が片道四十五キロメートル以上五十五キロメートル未満である場合 一月当たり三万二千三百円
art-20-2/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-6
Where the commuting distance is 45 kilometers or more but less than 55 kilometers one way: 32,300 yen per month;
machine translation, not official
**ト** その通勤の距離が片道五十五キロメートル以上六十五キロメートル未満である場合 一月当たり三万八千七百円
art-20-2/par-1/item-2/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-7
Where the commuting distance is 55 kilometers or more but less than 65 kilometers one way: 38,700 yen per month;
machine translation, not official
**チ** その通勤の距離が片道六十五キロメートル以上七十五キロメートル未満である場合 一月当たり四万五千七百円
art-20-2/par-1/item-2/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-8
Where the commuting distance is 65 kilometers or more but less than 75 kilometers one way: 45,700 yen per month;
machine translation, not official
**リ** その通勤の距離が片道七十五キロメートル以上八十五キロメートル未満である場合 一月当たり五万二千七百円
art-20-2/par-1/item-2/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-9
Where the commuting distance is 75 kilometers or more but less than 85 kilometers one way: 52,700 yen per month;
machine translation, not official
**ヌ** その通勤の距離が片道八十五キロメートル以上九十五キロメートル未満である場合 一月当たり五万九千六百円
art-20-2/par-1/item-2/sub-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-10
Where the commuting distance is 85 kilometers or more but less than 95 kilometers one way: 59,600 yen per month;
machine translation, not official
**ル** その通勤の距離が片道九十五キロメートル以上である場合 一月当たり六万六千四百円
art-20-2/par-1/item-2/sub-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2/sub-11
Where the commuting distance is 95 kilometers or more one way: 66,400 yen per month;
machine translation, not official
**三** 通勤のため自動車その他の交通用具を使用することを常例とする者で当該交通用具の駐車のための施設（当該施設がその者の勤務する場所又は通勤の経路における駅、停留所その他の施設の周辺にあることその他の財務省令で定める要件を満たすものに限る。以下この号及び第六号において「駐車場等」という。）を利用し、その料金を負担することを常例とするもの（その通勤の距離が片道二キロメートル未満である者及び同号に規定する者を除く。）が受ける通勤手当 前号イからルまでに掲げる場合の区分に応じそれぞれ同号イからルまでに定める金額と一月当たりの当該駐車場等の料金に相当する金額として財務省令で定める金額（当該金額が五千円を超えるときは、五千円。第六号において「駐車場等料金相当額」という。）との合計額
art-20-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-3
In the case of a commutation allowance received by a person who customarily uses an automobile or other transportation equipment for commuting and who customarily uses a facility for parking that transportation equipment (limited to a facility that satisfies requirements specified by Ministry of Finance Order, such as being located in the vicinity of the person's place of work or of a station, bus stop, or other facility on the commuting route; hereinafter in this item and item (vi) referred to as "parking facility, etc.") and bears the fee therefor (excluding a person whose commuting distance is less than two kilometers one way and a person prescribed in item (vi)): the sum of the amount, for each of the cases listed in (a) through (k) of the preceding item, specified respectively in (a) through (k) of that item and the amount specified by Ministry of Finance Order as the amount equivalent to the monthly fee for the parking facility, etc. (where that amount exceeds 5,000 yen, 5,000 yen; referred to in item (vi) as the "amount equivalent to the parking fee");
machine translation, not official
**四** 通勤のため交通機関を利用することを常例とする者（第一号に掲げる通勤手当の支給を受ける者並びに次号及び第六号に規定する者を除く。）が受ける通勤用定期乗車券（これに類する乗車券を含む。以下この条において同じ。） その者の通勤に係る運賃、時間、距離等の事情に照らし最も経済的かつ合理的と認められる通常の通勤の経路及び方法による定期乗車券の価額（一月当たりの金額が十五万円を超えるときは、一月当たり十五万円）
art-20-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-4
In the case of a commuter pass for commuting (including similar tickets; the same applies hereinafter in this Article) received by a person who customarily uses transportation facilities for commuting (excluding a person who receives the commutation allowance listed in item (i) and persons prescribed in the following item and item (vi)): the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute (where the amount per month exceeds 150,000 yen, 150,000 yen per month);
machine translation, not official
**五** 通勤のため交通機関又は有料の道路を利用するほか、併せて自動車その他の交通用具を使用することを常例とする者（当該交通用具を使用する距離が片道二キロメートル未満である者及び次号に規定する者を除く。）が受ける通勤手当又は通勤用定期乗車券 その者の通勤に係る運賃、時間、距離等の事情に照らし最も経済的かつ合理的と認められる通常の通勤の経路及び方法による運賃等の額又は定期乗車券の価額と当該交通用具を使用する距離につき第二号イからルまでに定める金額との合計額（一月当たりの金額が十五万円を超えるときは、一月当たり十五万円）
art-20-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-5
In the case of a commutation allowance or commuter pass for commuting received by a person who customarily uses transportation facilities or toll roads for commuting and also uses an automobile or other transportation equipment (excluding a person whose distance of using that transportation equipment is less than two kilometers one way and a person prescribed in the following item): the sum of the amount of fares, etc. or the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute and the amount specified in item (ii), (a) through (k) for the distance of using that transportation equipment (where the amount per month exceeds 150,000 yen, 150,000 yen per month);
machine translation, not official
**六** 通勤のため交通機関又は有料の道路を利用するほか、併せて自動車その他の交通用具を使用することを常例とする者で駐車場等を利用し、その料金を負担することを常例とするもの（当該交通用具を使用する距離が片道二キロメートル未満である者を除く。）が受ける通勤手当又は通勤用定期乗車券 その者の通勤に係る運賃、時間、距離等の事情に照らし最も経済的かつ合理的と認められる通常の通勤の経路及び方法による運賃等の額又は定期乗車券の価額、当該交通用具を使用する距離につき第二号イからルまでに定める金額及び駐車場等料金相当額の合計額（一月当たりの金額が十五万円を超えるときは、一月当たり十五万円）
art-20-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-6
In the case of a commutation allowance or commuter pass for commuting received by a person who customarily uses transportation facilities or toll roads for commuting and also uses an automobile or other transportation equipment, and who customarily uses a parking facility, etc. and bears the fee therefor (excluding a person whose distance of using that transportation equipment is less than two kilometers one way): the sum of the amount of fares, etc. or the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute, the amount specified in item (ii), (a) through (k) for the distance of using that transportation equipment, and the amount equivalent to the parking fee (where the amount per month exceeds 150,000 yen, 150,000 yen per month).
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### 第二十一条（非課税とされる職務上必要な給付） — Benefits Necessary for Duties Treated as Nontaxable
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art-21 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21
**第一項** 法第九条第一項第六号（非課税所得）に規定する政令で定めるものは、次に掲げるものとする。
art-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1
The matters specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vi) (Nontaxable Income) of the Act are the following:
machine translation, not official
**一** 船員法第八十条第一項（食料の支給）の規定により支給される食料その他法令の規定により無料で支給される食料
art-21/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-1
Food provided pursuant to Article 80, paragraph (1) (Provision of Food) of the Mariners Act and other food provided free of charge pursuant to the provisions of laws and regulations;
machine translation, not official
**二** 給与所得を有する者でその職務の性質上制服を着用すべき者がその使用者から支給される制服その他の身回品
art-21/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-2
Uniforms and other personal effects provided by the employer to a person who has salary income and who is required to wear a uniform due to the nature of their duties;
machine translation, not official
**三** 前号に規定する者がその使用者から同号に規定する制服その他の身回品の貸与を受けることによる利益
art-21/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-3
The benefit a person prescribed in the preceding item receives by being lent, by the employer, the uniforms and other personal effects prescribed in that item;
machine translation, not official
**四** 国家公務員宿舎法（昭和二十四年法律第百十七号）第十二条（無料宿舎）の規定により無料で宿舎の貸与を受けることによる利益その他給与所得を有する者でその職務の遂行上やむを得ない必要に基づき使用者から指定された場所に居住すべきものがその指定する場所に居住するために家屋の貸与を受けることによる利益
art-21/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-4
The benefit of being lent a residence free of charge pursuant to Article 12 (Free Housing) of the National Public Officers' Housing Act (Act No. 117 of 1949), and the benefit that a person who has salary income and who is to reside in a place designated by the employer, based on unavoidable necessity in the performance of their duties, receives by being lent a house in order to reside in the designated place.
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### 第二十二条（非課税とされる在外手当） — Overseas Allowances Treated as Nontaxable
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art-22 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-22
**第一項** 法第九条第一項第七号（非課税所得）に規定する政令で定める手当は、国外で勤務する者がその勤務により国内で勤務した場合に受けるべき通常の給与に加算して支給を受ける給与のうち、その勤務地における物価、生活水準及び生活環境並びに勤務地と国内との間の為替相場等の状況に照らし、加算して支給を受けることにより国内で勤務した場合に比して利益を受けると認められない部分の金額とする。
art-22/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-22/par-1
The allowance specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vii) (Nontaxable Income) of the Act is the amount of the portion of the salary that a person working outside Japan receives for that work in addition to the ordinary salary that the person would receive for working in Japan, which, in light of the prices, standard of living, and living environment at the place of work and circumstances such as the exchange rate between the place of work and Japan, is not recognized as a benefit from receiving that addition compared with working in Japan.
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### 第二十三条（職員の給与が非課税とされる国際機関の範囲） — Scope of International Organizations Whose Staff Salaries Are Treated as Nontaxable
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art-23 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23
**第一項** 法第九条第一項第八号（非課税所得）に規定する政令で定める国際機関は、国際間の取極に基づき設立された機関のうち日本国が構成員となつているものその他国を構成員とするもので、財務大臣が指定するものとする。
art-23/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-1
The international organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are those designated by the Minister of Finance, being organizations of which Japan is a member among those established based on international arrangements, and other organizations whose members are states.
machine translation, not official
**第二項** 財務大臣は、前項の指定をしたときは、これを告示する。
art-23/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-2
When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof.
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### 第二十四条（給与が非課税とされる外国政府職員等の要件） — Requirements for Foreign Government Officials, Etc. Whose Salaries Are Treated as Nontaxable
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art-24 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-24
**第一項** 法第九条第一項第八号（非課税所得）に規定する政令で定める要件は、外国政府又は外国の地方公共団体に勤務する者については次の各号に掲げる要件とし、前条第一項に規定する国際機関に勤務する者については第一号に掲げる要件とする。
art-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-24/par-1
The requirements specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are the requirements set out in the following items for a person who works for a foreign government or a local government of a foreign country, and the requirement set out in item (i) for a person who works for an international organization prescribed in paragraph (1) of the preceding Article.
machine translation, not official
**一** その者が日本の国籍を有しない者であり、かつ、日本国に永住する許可を受けている者（日本国に長期にわたり在留することを認められている者を含む。）として財務省令で定めるものでないこと。
art-24/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-24/par-1/item-1
the person does not have Japanese nationality and is not one specified by Ministry of Finance Order as a person who has obtained permission to reside permanently in Japan (including a person permitted to reside in Japan for a long period);
machine translation, not official
**二** その者のその外国政府又は外国の地方公共団体のために行なう勤務が日本国又はその地方公共団体の行なう業務に準ずる業務で収益を目的としないものに係る勤務であること。
art-24/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-24/par-1/item-2
the person's service performed for that foreign government or local government of a foreign country is service pertaining to operations similar to those conducted by Japan or its local governments and not aimed at profit.
machine translation, not official
### 第二十五条（譲渡所得について非課税とされる生活用動産の範囲） — Scope of Movable Property for Daily Living Treated as Nontaxable with Respect to Capital Gains
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art-25 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25
**第一項** 法第九条第一項第九号（非課税所得）に規定する政令で定める資産は、生活に通常必要な動産のうち、次に掲げるもの（一個又は一組の価額が三十万円を超えるものに限る。）以外のものとする。
art-25/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25/par-1
The assets specified by Cabinet Order prescribed in Article 9, paragraph (1), item (ix) (Nontaxable Income) of the Act are movables ordinarily necessary for daily living, other than the following (limited to those whose value per item or per set exceeds 300,000 yen):
machine translation, not official
**一** 貴石、半貴石、貴金属、真珠及びこれらの製品、べつこう製品、さんご製品、こはく製品、ぞうげ製品並びに七宝製品
art-25/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25/par-1/item-1
precious stones, semi-precious stones, precious metals, pearls, and articles made from them, and articles made of tortoise shell, coral, amber, ivory, and cloisonné;
machine translation, not official
**二** 書画、こつとう及び美術工芸品
art-25/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25/par-1/item-2
calligraphy and paintings, antiques, and works of art and craft.
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### 第二十六条（非課税とされる資力喪失による譲渡所得） — Capital Gains Resulting from Loss of Financial Means Treated as Nontaxable
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art-26 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-26
**第一項** 法第九条第一項第十号（非課税所得）に規定する政令で定める所得は、資力を喪失して債務を弁済することが著しく困難であり、かつ、国税通則法（昭和三十七年法律第六十六号）第二条第十号（定義）に規定する強制換価手続の執行が避けられないと認められる場合における資産の譲渡による所得で、その譲渡に係る対価が当該債務の弁済に充てられたものとする。
art-26/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-26/par-1
The income specified by Cabinet Order prescribed in Article 9, paragraph (1), item (x) (Nontaxable Income) of the Act is income from a transfer of assets in a case where, having lost financial means, it is extremely difficult for a person to repay debts and it is found that execution of a compulsory liquidation procedure prescribed in Article 2, item (x) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962) is unavoidable, and the consideration for that transfer has been applied to the repayment of those debts.
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### 第二十七条（オープン型の証券投資信託の収益の分配のうち非課税とされるもの） — Distributions of Proceeds of Open-Ended Securities Investment Trusts Treated as Nontaxable
caption: machine translation, not official
art-27 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-27
**第一項** 法第九条第一項第十一号（非課税所得）に規定する政令で定めるものは、オープン型の証券投資信託の契約に基づき収益調整金のみに係る収益として分配される特別分配金とする。
art-27/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-27/par-1
The items specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act are special distributions made, under the contract of an Open-Ended Securities Investment Trust, as proceeds pertaining solely to the proceeds adjustment amount.
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### 第二十八条（非課税とされる金品の交付を行う団体） — Organizations That Deliver Money or Goods Treated as Nontaxable
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art-28 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28
**第一項** 法第九条第一項第十四号（非課税所得）に規定する政令で定める団体は、オリンピック競技大会又はパラリンピック競技大会において実施される競技に関する業務を行う一般社団法人若しくは一般財団法人又は特定非営利活動法人（特定非営利活動促進法（平成十年法律第七号）第二条第二項（定義）に規定する特定非営利活動法人をいう。次項において同じ。）のうち、その運営組織が適正であり、かつ、法第九条第一項第十四号の金品の交付を適正に行うことができると認められるものとして文部科学大臣が財務大臣と協議して指定するものとする。
art-28/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-1
The organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xiv) (Nontaxable Income) of the Act are those, among general incorporated associations, general incorporated foundations, or specified non-profit corporations (meaning specified non-profit corporations prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998); the same applies in the following paragraph) that conduct operations related to competitions held at the Olympic Games or Paralympic Games, that the Minister of Education, Culture, Sports, Science and Technology, in consultation with the Minister of Finance, designates as being found to have a proper operating organization and to be able to properly deliver the money and goods under Article 9, paragraph (1), item (xiv) of the Act.
machine translation, not official
**第二項** 文部科学大臣は、前項の規定により一般社団法人若しくは一般財団法人又は特定非営利活動法人を指定したときは、これを告示する。
art-28/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-2
When the Minister of Education, Culture, Sports, Science and Technology has designated a general incorporated association, general incorporated foundation, or specified non-profit corporation pursuant to the provisions of the preceding paragraph, the Minister is to give public notice of it.
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### 第二十九条（学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲） — Scope of Persons Having a Special Relationship Such That Money or Goods Provided to Cover School Expenses Are Not Treated as Nontaxable
caption: machine translation, not official
art-29 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29
**第一項** 法第九条第一項第十五号ロ（非課税所得）に規定する当該使用人と政令で定める特別の関係がある者は、次に掲げる者とする。
art-29/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1
The persons having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (b) (Nontaxable Income) of the Act are the following persons:
machine translation, not official
**一** 当該使用人（法第九条第一項第十五号ロに規定する使用人をいう。以下この項において同じ。）の親族
art-29/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-1
relatives of the employee (meaning the employee prescribed in Article 9, paragraph (1), item (xv), (b) of the Act; the same applies in this paragraph);
machine translation, not official
**二** 当該使用人と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者及びその者の直系血族
art-29/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-2
a person who has not filed a notification of marriage with the employee but is in circumstances equivalent to a de facto marital relationship, and the lineal blood relatives of that person;
machine translation, not official
**三** 当該使用人の直系血族と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
art-29/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-3
a person who has not filed a notification of marriage with a lineal blood relative of the employee but is in circumstances equivalent to a de facto marital relationship;
machine translation, not official
**四** 前三号に掲げる者以外の者で、当該使用人から受ける金銭その他の財産によつて生計を維持しているもの及びその者の直系血族
art-29/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-4
a person other than the persons listed in the preceding three items who maintains a livelihood by means of money or other property received from the employee, and the lineal blood relatives of that person;
machine translation, not official
**五** 前各号に掲げる者以外の者で、当該使用人の直系血族から受ける金銭その他の財産によつて生計を維持しているもの
art-29/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-5
a person other than the persons listed in the preceding items who maintains a livelihood by means of money or other property received from a lineal blood relative of the employee.
machine translation, not official
**第二項** 前項の規定は、法第九条第一項第十五号ニに規定する当該使用人と政令で定める特別の関係がある者について準用する。
art-29/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-2
The provisions of the preceding paragraph apply mutatis mutandis to a person having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (d) of the Act.
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### 第三十条（非課税とされる保険金、損害賠償金等） — Insurance Proceeds, Monetary Damages, etc. Treated as Nontaxable
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art-30 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30
**第一項** 法第九条第一項第十八号（非課税所得）に規定する政令で定める保険金及び損害賠償金（これらに類するものを含む。）は、次に掲げるものその他これらに類するもの（これらのものの額のうちに同号の損害を受けた者の各種所得の金額の計算上必要経費に算入される金額を補塡するための金額が含まれている場合には、当該金額を控除した金額に相当する部分）とする。
art-30/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1
The insurance proceeds and monetary damages (including those similar thereto) specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xviii) (Nontaxable Income) of the Act are the following and other items similar to them (where the amounts of these items include an amount to compensate for an amount that is included in necessary expenses in calculating Income in Each Class of the person who sustained the damage referred to in that item, the portion equivalent to the amount after deducting that amount):
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**一** 損害保険契約（保険業法（平成七年法律第百五号）第二条第四項（定義）に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者（以下この号において「少額短期保険業者」という。）の締結したこれに類する保険契約をいう。以下この条において同じ。）に基づく保険金、生命保険契約（同法第二条第三項に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は少額短期保険業者の締結したこれに類する保険契約をいう。以下この号において同じ。）又は旧簡易生命保険契約（郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）第二条（法律の廃止）の規定による廃止前の簡易生命保険法（昭和二十四年法律第六十八号）第三条（政府保証）に規定する簡易生命保険契約をいう。）に基づく給付金及び損害保険契約又は生命保険契約に類する共済に係る契約に基づく共済金で、身体の傷害に基因して支払を受けるもの並びに心身に加えられた損害につき支払を受ける慰謝料その他の損害賠償金（その損害に基因して勤務又は業務に従事することができなかつたことによる給与又は収益の補償として受けるものを含む。）
art-30/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-1
insurance proceeds under a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article (hereinafter referred to as a "small amount and short term insurer" in this item); the same applies hereinafter in this Article), benefits under a life insurance contract (meaning an insurance policy concluded by a life insurance company prescribed in paragraph (3) of that Article or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer; the same applies hereinafter in this item) or a former postal life insurance policy (meaning a postal life insurance policy prescribed in Article 3 (Government Guarantee) of the Postal Life Insurance Act (Act No. 68 of 1949) prior to its abolition under the provisions of Article 2 (Abolition of Acts) of the Act on the Arrangement, etc. of Related Acts Accompanying the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005)), and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy or life insurance contract, that are paid on account of bodily injury, and consolation money and other monetary damages paid for harm inflicted on the mind or body (including those received as compensation for salary or revenue lost because of being unable to engage in work or business on account of that harm);
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**二** 損害保険契約に基づく保険金及び損害保険契約に類する共済に係る契約に基づく共済金（前号に該当するもの及び第百八十四条第四項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する満期返戻金等その他これに類するものを除く。）で資産の損害に基因して支払を受けるもの並びに不法行為その他突発的な事故により資産に加えられた損害につき支払を受ける損害賠償金（これらのうち第九十四条（事業所得の収入金額とされる保険金等）の規定に該当するものを除く。）
art-30/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-2
insurance proceeds under a casualty insurance policy and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy (excluding those falling under the preceding item and maturity refunds, etc. prescribed in Article 184, paragraph (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.) and other similar items) that are paid on account of damage to assets, and monetary damages paid for damage inflicted on assets by a tort or other sudden accident (excluding, among these, those falling under the provisions of Article 94 (Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income));
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**三** 心身又は資産に加えられた損害につき支払を受ける相当の見舞金（第九十四条の規定に該当するものその他役務の対価たる性質を有するものを除く。）
art-30/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-3
reasonable sympathy payments paid for harm inflicted on the mind or body or damage inflicted on assets (excluding those falling under the provisions of Article 94 and others having the nature of consideration for services).
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## 第三節 障害者等の少額預金の利子所得等の非課税 — Section 3 Nontaxation of Interest Income, etc. from Small-Amount Deposits of Persons with a Disability or Other Eligible Persons
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pt-1/ch-2/sec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-2/sec-3
### 第三十一条（用語の意義） — Meanings of the Terms
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art-31 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31
**第一項** この節において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-31/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31/par-1
In this Section, the meanings of the terms set out in the following items are as provided respectively in those items.
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**一** 障害者等、金融機関の営業所等、特定公募公社債等運用投資信託、有価証券、預入等、非課税貯蓄申込書、合同運用信託等、剰余金の配当、額面金額等、非課税貯蓄申告書又は非課税貯蓄限度額変更申告書 それぞれ法第十条第一項、第三項又は第四項（障害者等の少額預金の利子所得等の非課税）に規定する障害者等、金融機関の営業所等、特定公募公社債等運用投資信託、有価証券、預入等、非課税貯蓄申込書、合同運用信託等、剰余金の配当、額面金額等、非課税貯蓄申告書又は非課税貯蓄限度額変更申告書をいう。
art-31/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31/par-1/item-1
Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit: mean the Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit prescribed respectively in Article 10, paragraph (1), (3), or (4) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act;
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**二** 預貯金等 法第十条第一項に規定する預貯金、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をいう。
art-31/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31/par-1/item-2
deposits and similar savings: means Deposits and Savings, a Jointly Managed Trust, a specific form of Bond-Based Investment Trust Under Public Offering, or Securities prescribed in Article 10, paragraph (1) of the Act;
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**三** 金融機関の振替口座簿 第三十二条第一号、第四号及び第五号（金融機関等の範囲）に掲げる者が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿をいう。
art-31/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31/par-1/item-3
transfer account book of a financial institution: means a transfer account book kept by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.) pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
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### 第三十一条の二（障害者等の範囲） — Scope of Persons with a Disability or Other Eligible Persons
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art-31-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2
**第一項** 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）に規定する政令で定める個人は、次に掲げる者とする。
art-31-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1
The individuals specified by Cabinet Order prescribed in 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 are the following persons:
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**一** 国民年金法（昭和三十四年法律第百四十一号）第十五条第二号（給付の種類）に掲げる障害基礎年金を受けている者
art-31-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-1
a person receiving a basic disability pension listed in Article 15, item (ii) (Types of Benefits) of the National Pension Act (Act No. 141 of 1959);
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**二** 厚生年金保険法（昭和二十九年法律第百十五号）第三十二条第二号（保険給付の種類）に規定する障害厚生年金を受けている者又は同条第三号に掲げる遺族厚生年金を受けている同法第五十九条第一項（遺族）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-2
a person receiving a disability employees' pension prescribed in Article 32, item (ii) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (Act No. 115 of 1954), or a person who is a surviving family member (limited to a wife) prescribed in Article 59, paragraph (1) (Surviving Family) of that Act and is receiving an employees' pension for surviving family listed in Article 32, item (iii) of that Act;
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**三** 恩給法第二条第一項（恩給の種類）に規定する増加恩給を受けている者又は同項に規定する扶助料を受けている同法第七十二条第一項（遺族）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-3
a person receiving an increased pension prescribed in Article 2, paragraph (1) (Types of Pensions) of the Public Officers Pension Act, or a person who is a surviving family member (limited to a wife) prescribed in Article 72, paragraph (1) (Surviving Family) of that Act and is receiving a dependents' allowance prescribed in Article 2, paragraph (1) of that Act;
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**四** 労働者災害補償保険法（昭和二十二年法律第五十号）第十二条の八第一項第六号（業務災害に関する保険給付の種類）に掲げる傷病補償年金、同法第十五条第一項（障害補償給付）に規定する障害補償年金、同法第二十条の二第六号（複数業務要因災害に関する保険給付の種類）に掲げる複数事業労働者傷病年金、同法第二十条の五第二項（複数事業労働者障害給付）に規定する複数事業労働者障害年金、同法第二十一条第六号（通勤災害に関する保険給付の種類）に掲げる傷病年金若しくは同法第二十二条の三第二項（障害給付）に規定する障害年金を受けている者又は同法第十六条（遺族補償給付）に規定する遺族補償年金、同法第二十条の六第二項（複数事業労働者遺族給付）に規定する複数事業労働者遺族年金若しくは同法第二十二条の四第二項（遺族給付）に規定する遺族年金を受けている同法第十六条の二第一項（遺族）（同法第二十条の六第三項及び第二十二条の四第三項において準用する場合を含む。）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-4
a person receiving an injury and illness compensation pension listed in Article 12-8, paragraph (1), item (vi) (Categories of Insurance Benefits for Work-Related Accidents) of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), a disability compensation pension prescribed in Article 15, paragraph (1) (Disability Compensation Benefits) of that Act, a multiple-business worker injury and illness pension listed in Article 20-2, item (vi) (Categories of Insurance Benefits for Accidents Caused by Multiple Businesses) of that Act, a multiple-business worker disability pension prescribed in Article 20-5, paragraph (2) (Disability Benefits for Multiple-Business Workers) of that Act, an injury and illness pension listed in Article 21, item (vi) (Categories of Insurance Benefits for Commuting Accidents) of that Act, or a disability pension prescribed in Article 22-3, paragraph (2) (Disability Benefits) of that Act, or a person who is a surviving family member (limited to a wife) prescribed in Article 16-2, paragraph (1) (Surviving Family) of that Act (including as applied mutatis mutandis pursuant to Article 20-6, paragraph (3) and Article 22-4, paragraph (3) of that Act) and is receiving a compensation pension for surviving family prescribed in Article 16 (Compensation Benefits for Surviving Family) of that Act, a multiple-business worker pension for surviving family prescribed in Article 20-6, paragraph (2) (Benefits for Surviving Family of Multiple-Business Workers) of that Act, or a pension for surviving family prescribed in Article 22-4, paragraph (2) (Benefits for Surviving Family) of that Act;
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**五** 船員保険法（昭和十四年法律第七十三号）第八十七条第一項（障害年金及び障害手当金の支給要件）に規定する障害年金を受けている者又は同法第九十七条（遺族年金の支給要件）に規定する遺族年金を受けている同法第三十五条第一項（遺族年金を受ける遺族の範囲及び順位）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-5
a person receiving a disability pension prescribed in Article 87, paragraph (1) (Requirements for Payment of Disability Pension and Disability Allowance) of the Mariners Insurance Act (Act No. 73 of 1939), or a person who is a surviving family member (limited to a wife) prescribed in Article 35, paragraph (1) (Scope and Order of Priority of Surviving Family Entitled to Pension for Surviving Family) of that Act and is receiving a pension for surviving family prescribed in Article 97 (Requirements for Payment of Pension for Surviving Family) of that Act;
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**六** 国家公務員災害補償法（昭和二十六年法律第百九十一号）第九条第三号（補償の種類）に掲げる傷病補償年金若しくは同条第四号イに掲げる障害補償年金を受けている者又は同条第六号イに掲げる遺族補償年金を受けている同法第十六条第一項（遺族補償年金）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-6
a person receiving an injury and illness compensation pension listed in Article 9, item (iii) (Types of Compensation) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or a disability compensation pension listed in item (iv), (a) of that Article, or a person who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) (Compensation Pension for Surviving Family) of that Act and is receiving a compensation pension for surviving family listed in Article 9, item (vi), (a) of that Act;
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**七** 地方公務員災害補償法（昭和四十二年法律第百二十一号）第二十五条第一項第三号（補償の種類等）に掲げる傷病補償年金若しくは同項第四号イに掲げる障害補償年金を受けている者又は同項第六号イに掲げる遺族補償年金を受けている同法第三十二条第一項（遺族補償年金）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-7
a person receiving an injury and illness compensation pension listed in Article 25, paragraph (1), item (iii) (Types of Compensation, etc.) of the Local Public Officers Accident Compensation Act (Act No. 121 of 1967) or a disability compensation pension listed in item (iv), (a) of that paragraph, or a person who is a surviving family member (limited to a wife) prescribed in Article 32, paragraph (1) (Compensation Pension for Surviving Family) of that Act and is receiving a compensation pension for surviving family listed in Article 25, paragraph (1), item (vi), (a) of that Act;
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**八** 公害健康被害の補償等に関する法律（昭和四十八年法律第百十一号）第三条第一項第二号（補償給付の種類等）に掲げる障害補償費を受けている者又は同項第三号に掲げる遺族補償費を受けている同法第三十条第一項（遺族補償費を受けることができる遺族の範囲及び順位）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-8
a person receiving a disability compensation benefit listed in Article 3, paragraph (1), item (ii) (Types of Compensation Benefits, etc.) of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973), or a person who is a surviving family member (limited to a wife) prescribed in Article 30, paragraph (1) (Scope and Order of Priority of Surviving Family Entitled to Receive Compensation Benefit for Surviving Family) of that Act and is receiving a compensation benefit for surviving family listed in Article 3, paragraph (1), item (iii) of that Act;
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**九** 独立行政法人医薬品医療機器総合機構法（平成十四年法律第百九十二号）第十五条第一項第一号イ若しくは第二号イ（業務の範囲）に規定する障害年金を受けている者又は同項第一号イ若しくは第二号イに規定する遺族年金を受けている同法第十六条第一項第四号（副作用救済給付）若しくは第二十条第一項第四号（感染救済給付）に定める遺族（妻に限る。）である者
art-31-2/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-9
a person receiving a disability pension prescribed in Article 15, paragraph (1), item (i), (a) or item (ii), (a) (Scope of Operations) of the Act on Pharmaceuticals and Medical Devices Agency, Independent Administrative Agency (Act No. 192 of 2002), or a person who is a surviving family member (limited to a wife) provided for in Article 16, paragraph (1), item (iv) (Relief Benefits for Adverse Reactions) or Article 20, paragraph (1), item (iv) (Relief Benefits for Infections) of that Act and is receiving a pension for surviving family prescribed in Article 15, paragraph (1), item (i), (a) or item (ii), (a) of that Act;
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**十** 戦傷病者戦没者遺族等援護法（昭和二十七年法律第百二十七号）第五条第一号（援護の種類）に規定する障害年金を受けている者又は同条第二号に規定する遺族年金若しくは遺族給与金を受けている同法第二十四条（遺族の範囲）に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-10
a person receiving a disability pension prescribed in Article 5, item (i) (Types of Relief) of the Act on Relief of War Victims and Survivors (Act No. 127 of 1952), or a person who is a surviving family member (limited to a wife) prescribed in Article 24 (Scope of Surviving Family) of that Act and is receiving a pension for surviving family or a payment to surviving family prescribed in Article 5, item (ii) of that Act;
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**十一** 児童扶養手当法（昭和三十六年法律第二百三十八号）第四条第一項（支給要件）に規定する児童扶養手当を受けている同項に規定する児童の母である者
art-31-2/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-11
a person who is receiving the child rearing allowance prescribed in Article 4, paragraph (1) (Requirement for Payment) of the Child Rearing Allowance Act (Act No. 238 of 1961) and is the mother of a child prescribed in that paragraph;
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**十二** 予防接種法（昭和二十三年法律第六十八号）第十六条第一項第三号若しくは第二項第三号（給付の範囲）に掲げる障害年金を受けている者又は同項第四号に掲げる遺族年金を受けている同号に規定する遺族（妻に限る。）である者
art-31-2/par-1/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-12
a person receiving a disability pension listed in Article 16, paragraph (1), item (iii) or paragraph (2), item (iii) (Scope of Benefits) of the Immunization Act (Act No. 68 of 1947), or a person who is a surviving family member (limited to a wife) prescribed in paragraph (2), item (iv) of that Article and is receiving a pension for surviving family listed in that item;
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**十三** 特別児童扶養手当等の支給に関する法律（昭和三十九年法律第百三十四号）第十七条（支給要件）に規定する障害児福祉手当又は同法第二十六条の二（支給要件）に規定する特別障害者手当を受けている者
art-31-2/par-1/item-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-13
a person receiving the welfare allowance for children with disabilities prescribed in Article 17 (Requirement for Payment) of the Act on Special Child Rearing Allowance (Act No. 134 of 1964) or the special allowance for persons with disabilities prescribed in Article 26-2 (Requirement for Payment) of that Act;
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**十四** 都道府県知事又は地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項（指定都市の権能）の指定都市若しくは同法第二百五十二条の二十二第一項（中核市の権能）の中核市の長から療育手帳（知的障害者の福祉の充実を図るため、児童相談所又は知的障害者更生相談所において知的障害と判定された者に対して支給される手帳で、その者の障害の程度その他の事項の記載があるものをいう。）の交付を受けている者
art-31-2/par-1/item-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-14
a person who has been issued a rehabilitation booklet (meaning a booklet issued, in order to enhance the welfare of persons with intellectual disabilities, to a person determined to have an intellectual disability at a child guidance center or a rehabilitation counseling center for persons with intellectual disabilities, in which the person's degree of disability and other matters are recorded) by the prefectural governor or by the head of a designated city under Article 252-19, paragraph (1) (Authority of Designated Cities) of the Local Autonomy Act (Act No. 67 of 1947) or of a core city under Article 252-22, paragraph (1) (Authority of Core Cities) of that Act;
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**十五** 精神保健及び精神障害者福祉に関する法律第四十五条第二項（精神障害者保健福祉手帳）の規定により精神障害者保健福祉手帳の交付を受けている者
art-31-2/par-1/item-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-15
a person who has been issued a Health and Welfare Handbook for Persons with Mental Disorders or Disabilities pursuant to the provisions of Article 45, paragraph (2) (Health and Welfare Handbook for Persons with Mental Disorders or Disabilities) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities;
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**十六** 原子爆弾被爆者に対する援護に関する法律第二十四条第一項（医療特別手当の支給）に規定する医療特別手当、同法第二十五条第一項（特別手当の支給）に規定する特別手当、同法第二十六条第一項（原子爆弾小頭症手当の支給）に規定する原子爆弾小頭症手当、同法第二十七条第一項（健康管理手当の支給）に規定する健康管理手当又は同法第二十八条第一項（保健手当の支給）に規定する保健手当の支給を受けている者
art-31-2/par-1/item-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-16
a person receiving the special medical allowance prescribed in Article 24, paragraph (1) (Payment of Special Medical Allowance) of the Atomic Bomb Survivors' Assistance Act, the special allowance prescribed in Article 25, paragraph (1) (Payment of Special Allowance) of that Act, the atomic bomb microcephaly allowance prescribed in Article 26, paragraph (1) (Payment of Atomic Bomb Microcephaly Allowance) of that Act, the health management allowance prescribed in Article 27, paragraph (1) (Payment of Health Management Allowance) of that Act, or the health allowance prescribed in Article 28, paragraph (1) (Payment of Health Allowance) of that Act;
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**十七** 戦傷病者特別援護法第四条（戦傷病者手帳の交付）の規定により戦傷病者手帳の交付を受けている者
art-31-2/par-1/item-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-17
a person who has been issued a handbook for wounded and sick retired soldiers pursuant to the provisions of Article 4 (Issuance of Handbook for Wounded and Sick Retired Soldiers) of the Act on Special Aid to the Wounded and Sick Retired Soldiers;
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**十八** 前各号に掲げる者に準ずる者として財務省令で定める者
art-31-2/par-1/item-18 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-18
a person specified by Ministry of Finance Order as equivalent to the persons listed in the preceding items.
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### 第三十二条（金融機関等の範囲） — Scope of Financial Institutions, etc.
caption: machine translation, not official
art-32 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32
**第一項** 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）に規定する政令で定める金融機関その他の預貯金の受入れ若しくは信託の引受けをする者、金融商品取引業者又は登録金融機関は、次に掲げる者とする。
art-32/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1
The financial institutions or other persons that accept Deposits and Savings or undertake trusts, financial instruments business operators, or registered financial institutions specified by Cabinet Order prescribed in 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 are the following:
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**一** 銀行、信託会社（信託業法（平成十六年法律第百五十四号）第三条（信託会社の免許）又は第五十三条第一項（外国信託会社の免許）の免許を受けたものに限る。）、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（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号（協同組合連合会）の事業を行う協同組合連合会をいう。以下この節において同じ。）、農林中央金庫及び株式会社商工組合中央金庫並びに貯金の受入れをする農業協同組合、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及び水産加工業協同組合連合会
art-32/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-1
banks, trust companies (limited to those that have obtained a license under Article 3 (License of Trust Companies) or Article 53, paragraph (1) (License of Foreign Trust Companies) of the Trust Business Act (Act No. 154 of 2004)), shinkin banks, federations of shinkin banks, labor banks, federations of labor banks, credit cooperatives, federations of credit cooperatives (meaning cooperative federations that conduct the business under Article 9-9, paragraph (1), item (i) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949); the same applies hereinafter in this Section), the Norinchukin Bank and the Shoko Chukin Bank, Ltd., and agricultural cooperatives, federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives, and federations of fishery processing cooperatives that accept savings;
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**二** 労働基準法第十八条（貯蓄金の管理等）又は船員法第三十四条（貯蓄金の管理等）の規定によりこれらの規定に規定する労働者又は船員の貯蓄金をその委託を受けて管理する者
art-32/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-2
a person who, pursuant to the provisions of Article 18 (Management of Savings, etc.) of the Labor Standards Act or Article 34 (Management of Savings, etc.) of the Mariners Act, manages, upon entrustment from them, the savings of a worker or mariner prescribed in those provisions;
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**三** 国家公務員共済組合法第九十八条（福祉事業）若しくは地方公務員等共済組合法第百十二条第一項（福祉事業）の規定によりこれらの規定に規定する組合員の貯金の受入れをする者又は私立学校教職員共済法第二十六条第一項（福祉事業）の規定により同項に規定する加入者の貯金の受入れをする者
art-32/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-3
a person who, pursuant to the provisions of Article 98 (Welfare Services) of the National Public Officers Mutual Aid Association Act or Article 112, paragraph (1) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act, accepts the savings of association members prescribed in those provisions, or a person who, pursuant to the provisions of Article 26, paragraph (1) (Welfare Services) of the Private School Personnel Mutual Aid Association Act, accepts the savings of members prescribed in that paragraph;
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**四** 金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）
art-32/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4
a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act);
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**五** 金融商品取引法第三十三条の二（金融機関の登録）の登録を受けた生命保険会社及び損害保険会社
art-32/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-5
a life insurance company and a casualty insurance company that have received registration under Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act.
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### 第三十三条（利子所得等について非課税とされる預貯金等の範囲） — Scope of Deposits and Similar Savings Treated as Nontaxable with Respect to Interest Income, etc.
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art-33 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33
**第一項** 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）に規定する政令で定める預貯金は、本邦通貨以外の通貨で預入される預貯金とする。
art-33/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-1
The Deposits and Savings specified by Cabinet Order prescribed in 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 are Deposits and Savings placed in a currency other than Japanese currency.
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**第二項** 法第十条第一項に規定する政令で定める合同運用信託は、本邦通貨以外の通貨により引き受けられる金銭信託に係る合同運用信託とする。
art-33/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-2
The Jointly Managed Trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Jointly Managed Trusts pertaining to money trusts undertaken in a currency other than Japanese currency.
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**第三項** 法第十条第一項に規定する政令で定める公募公社債等運用投資信託は、本邦通貨以外の通貨により引き受けられる金銭信託に係る公募公社債等運用投資信託とする。
art-33/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-3
The Bond-Based Investment Trusts Under Public Offering specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are Bond-Based Investment Trusts Under Public Offering pertaining to money trusts undertaken in a currency other than Japanese currency.
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**第四項** 法第十条第一項に規定する政令で定める公社債及び投資信託又は特定目的信託の受益権は、次に掲げるもの（第一号から第五号までに掲げるものにあつては国内において発行されたものに限るものとし、第六号及び第七号に掲げるものにあつてはその募集が国内において行われる受益権で当該受益権に係る信託の設定（追加設定を含む。）があつた日において購入されたものに限る。）で本邦通貨で表示されたものとする。
art-33/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4
The public and corporate bonds and the beneficial interests in Investment Trusts or specified-purpose trusts specified by Cabinet Order prescribed in Article 10, paragraph (1) of the Act are the following (in the case of those listed in items (i) through (v), limited to those issued in Japan, and in the case of those listed in items (vi) and (vii), limited to beneficial interests whose offering is made in Japan and that were purchased on the date on which the trust pertaining to the beneficial interest was established (including an additional establishment)) that are denominated in Japanese currency:
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**一** 国債及び地方債
art-33/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-1
Japanese national government bonds and Japanese local government bonds;
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**二** 特別の法令により設立された法人が当該法令の規定により発行する債券
art-33/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-2
bonds issued by a corporation established under a special law or regulation pursuant to the provisions of that law or regulation;
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**三** 長期信用銀行法（昭和二十七年法律第百八十七号）第八条（長期信用銀行債の発行）の規定による長期信用銀行債、金融機関の合併及び転換に関する法律（昭和四十三年法律第八十六号）第八条第一項（特定社債の発行）（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。）の規定による特定社債、信用金庫法（昭和二十六年法律第二百三十八号）第五十四条の二の四第一項（全国連合会債の発行）の規定による全国連合会債又は株式会社商工組合中央金庫法（平成十九年法律第七十四号）第三十三条（商工債の発行）の規定による商工債
art-33/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-3
long-term credit bank debentures under the provisions of Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act (Act No. 187 of 1952), specified corporate bonds under the provisions of Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968) (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under the provisions of Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act (Act No. 238 of 1951), or Shoko Chukin bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bonds) of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007);
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**四** その債務について政府が保証している社債
art-33/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-4
corporate bonds whose obligations are guaranteed by the government;
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**五** 内国法人の発行する社債のうち、その発行に際して金融商品取引法第二十一条第四項（虚偽記載のある届出書の提出会社の役員等の賠償責任）に規定する元引受契約が前条第四号に掲げる金融商品取引業者により締結されたもの
art-33/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-5
among corporate bonds issued by a Domestic Corporation, those for whose issuance the wholesale underwriting contract prescribed in Article 21, paragraph (4) (Compensatory Liability of the Officers of a Company Submitting a Statement That Contains a False Statement) of the Financial Instruments and Exchange Act was concluded by a financial instruments business operator listed in item (iv) of the preceding Article;
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**六** 公社債投資信託（投資信託及び投資法人に関する法律第二条第二十四項（定義）に規定する外国投資信託（次号において「外国投資信託」という。）を除く。）の受益権
art-33/par-4/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-6
beneficial interests in Bond Investment Trusts (excluding foreign Investment Trusts prescribed in Article 2, paragraph (24) (Definitions) of the Act on Investment Trusts and Investment Corporations (referred to as "foreign Investment Trusts" in the following item));
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**七** 公募公社債等運用投資信託（投資信託及び投資法人に関する法律第二条第一項に規定する委託者指図型投資信託に限るものとし、外国投資信託を除く。）の受益権
art-33/par-4/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-7
beneficial interests in Bond-Based Investment Trusts Under Public Offering (limited to Investment Trusts managed under instructions from the settlor prescribed in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, and excluding foreign Investment Trusts);
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**八** 法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権（当該受益権の募集が公募（金融商品取引法第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして財務省令で定めるものをいう。）により行われたものに限る。）
art-33/par-4/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-8
bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act (limited to those whose offering of the beneficial interest was made by public offering (meaning a solicitation for acquisition prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act that is specified by Ministry of Finance Order as falling under the case listed in item (i) of that paragraph));
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**九** 外国、外国の地方公共団体その他の外国法人（財務省令で定める国際機関を除く。）の発行する債券のうち、その発行に際して第五号に規定する元引受契約が同号に規定する金融商品取引業者により締結されたもの
art-33/par-4/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-9
bonds issued by a foreign country, a local government of a foreign country, or any other Foreign Corporation (excluding international organizations specified by Ministry of Finance Order), for whose issuance the wholesale underwriting contract prescribed in item (v) was concluded by the financial instruments business operator prescribed in that item.
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### 第三十四条（非課税貯蓄申込書の記載事項及び提出） — Required Particulars and Submission of Application to Exempt Savings from Taxation
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art-34 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34
**第一項** 非課税貯蓄申込書には、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ようとする旨及び次に掲げる事項を記載しなければならない。
art-34/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1
An application to exempt savings from taxation must state that the submitter wishes 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, and the following matters:
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**一** 提出者の氏名、生年月日及び住所
art-34/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-1
the submitter's name, date of birth, and domicile;
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**二** 障害者等に該当する事実
art-34/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-2
the fact that the submitter falls under the category of a Person with a Disability or other eligible person;
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**三** 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
art-34/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-3
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;
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**四** 預入等をする前号の預貯金等で法第十条第一項の規定の適用を受けようとするものの金額（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）
art-34/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-4
the amount of the deposits and similar savings set out in the preceding item that are to be placed and for which the submitter wishes to receive the application of Article 10, paragraph (1) of the Act (where those deposits and similar savings are Securities, their face value or equivalent amount);
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**五** その他参考となるべき事項
art-34/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-5
other matters useful for reference purposes.
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**第二項** 非課税貯蓄申込書は、法第十条第一項の規定の適用を受けようとする預貯金等の預入等をする都度、その預入等をする金融機関の営業所等に提出しなければならない。
art-34/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-2
An application to exempt savings from taxation must be submitted to the business office of the financial institution or other such place where the placement is made, each time a placement is made of deposits and similar savings for which the submitter wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act.
machine translation, not official
**第三項** 金融機関の営業所等は、個人の提出する非課税貯蓄申込書に記載された氏名、生年月日及び住所並びに障害者等に該当する事実と法第十条第二項の規定により提示又は送信を受けた同項に規定する書類又は署名用電子証明書等に記載又は記録がされた氏名、生年月日及び住所並びに障害者等に該当する事実並びにその者に係る非課税貯蓄申告書に記載された氏名、生年月日及び住所（第四十三条第一項（非課税貯蓄に関する異動申告書）に規定する申告書の提出があつた場合には、当該申告書に記載された変更後の氏名及び住所）とが異なるときは、当該非課税貯蓄申込書を受理してはならない。
art-34/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-3
The business office of a financial institution or other such place must not accept an application to exempt savings from taxation submitted by an individual if the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated in it differ from the name, date of birth, and domicile and the fact of falling under the category of a Person with a Disability or other eligible person stated or recorded in the documents prescribed in Article 10, paragraph (2) of the Act or the electronic certificate for signature or similar record presented or transmitted pursuant to the provisions of that paragraph, and from the name, date of birth, and domicile stated in the statement of tax-exempt savings pertaining to that person (where a notice prescribed in Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) has been submitted, the changed name and domicile stated in that notice).
machine translation, not official
### 第三十五条（普通預金契約等についての非課税貯蓄申込書の特例） — Special Provisions on Application to Exempt Savings from Taxation for Ordinary Deposit Contracts, etc.
caption: machine translation, not official
art-35 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35
**第一項** 個人が法第十条第一項（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ようとする預貯金等の預入等をする場合において、その預入等が普通預金その他の財務省令で定める預貯金等に係る契約（以下この条において「普通預金契約等」という。）に基づくものであるときは、その者がその預入等に際して提出する非課税貯蓄申込書には、前条第一項第四号に掲げる事項に代えて、その普通預金契約等に基づいて預入等をする当該財務省令で定める預貯金等の区分及びその預貯金等の現在高（有価証券については、額面金額等により計算した現在高。以下この条において同じ。）に係る限度額を記載することができる。
art-35/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
Where an individual places deposits and similar savings for which the individual wishes 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, if the placement is based on a contract pertaining to an ordinary deposit or other deposits and similar savings specified by Ministry of Finance Order (hereinafter referred to as an "ordinary deposit contract, etc." in this Article), the individual may state, in the application to exempt savings from taxation that the individual submits at the time of the placement, in lieu of the matters listed in paragraph (1), item (iv) of the preceding Article, the category of the deposits and similar savings specified by Ministry of Finance Order that are to be placed under the ordinary deposit contract, etc. and the limit amount pertaining to the current balance of those deposits and similar savings (in the case of Securities, the current balance calculated on the basis of face value or equivalent amount; the same applies hereinafter in this Article).
machine translation, not official
**第二項** 前項の規定による記載をした非課税貯蓄申込書を提出した場合において、その預貯金等の現在高に係る限度額を変更する必要が生じたときは、その後に提出する非課税貯蓄申込書に変更後の限度額を記載するものとする。
art-35/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-2
Where an application to exempt savings from taxation with a statement made under the provisions of the preceding paragraph has been submitted, if it becomes necessary to change the limit amount pertaining to the current balance of those deposits and similar savings, the changed limit amount is to be stated in an application to exempt savings from taxation submitted thereafter.
machine translation, not official
**第三項** 法第十条第一項の規定の適用を受けようとする預貯金等につき第一項の規定による記載をした非課税貯蓄申込書を提出した場合には、その預貯金等については、前条第二項の規定にかかわらず、その現在高がその記載をしたその預貯金等の現在高に係る限度額（前項の規定による記載をした非課税貯蓄申込書を提出した場合には、その提出後においては、変更後の限度額）に達するまでの間は、非課税貯蓄申込書の提出を要しない。
art-35/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-3
Where an application to exempt savings from taxation with a statement made under the provisions of paragraph (1) has been submitted for deposits and similar savings for which the submitter wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act, notwithstanding the provisions of paragraph (2) of the preceding Article, submission of an application to exempt savings from taxation is not required for those deposits and similar savings until their current balance reaches the limit amount pertaining to the current balance of those deposits and similar savings stated therein (where an application to exempt savings from taxation with a statement made under the provisions of the preceding paragraph has been submitted, after its submission, the changed limit amount).
machine translation, not official
**第四項** 第一項又は第二項の規定による記載をした非課税貯蓄申込書を提出した個人が、その提出後において障害者等に該当しないこととなつた場合には、その者は、遅滞なく、当該申込書を提出した金融機関の営業所等に、障害者等に該当しなくなつた旨その他財務省令で定める事項を記載した届出書を提出しなければならない。
art-35/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-4
Where an individual who has submitted an application to exempt savings from taxation with a statement made under the provisions of paragraph (1) or (2) ceases, after its submission, to fall under the category of a Person with a Disability or other eligible person, the individual must, without delay, submit to the business office of the financial institution or other such place to which that application form was submitted a written notice stating that the individual no longer falls under the category of a Person with a Disability or other eligible person and other matters specified by Ministry of Finance Order.
machine translation, not official
### 第三十六条（障害者等の少額預金の利子所得等が非課税とされない場合等） — Cases in Which Interest Income, etc. from Small Amounts of Deposits Held by Persons with a Disability or Other Eligible Persons Is Not Treated as Nontaxable, etc.
caption: machine translation, not official
art-36 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36
**第一項** 個人が次の各号に掲げる場合に該当することとなつたとき（次項及び第三項に規定する場合に該当する場合を除く。）は、その者が当該各号に規定する契約に基づいて預入等をした預貯金等の利子、収益の分配又は剰余金の配当でその該当することとなつた後に支払を受けるものについては、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）の規定は、適用しない。
art-36/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1
When an individual comes to fall under any of the cases set out in the following items (excluding cases falling under the cases prescribed in the following paragraph and paragraph (3)), 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 do not apply to interest, distributions of proceeds, or dividends of surplus on deposits and similar savings placed by that individual under the contract prescribed in the relevant item that are received after the individual came to fall under it.
machine translation, not official
**一** 法第十条第一項の規定の適用を受けようとする預貯金等に係る契約に基づいて預入等をする預貯金等の一部につき非課税貯蓄申込書の提出をしなかつた場合（前条第三項の規定に該当する場合を除く。）
art-36/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1/item-1
where the individual has not submitted an application to exempt savings from taxation for a portion of the deposits and similar savings placed under a contract pertaining to deposits and similar savings for which the individual wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act (excluding cases falling under the provisions of paragraph (3) of the preceding Article);
machine translation, not official
**二** 前条第一項の規定による記載をした非課税貯蓄申込書を提出した場合において、その記載をした同項に規定する預貯金等の現在高に係る限度額（同条第二項の規定による記載をした非課税貯蓄申込書を提出した場合には、その提出後においては、変更後の限度額）を超えて同条第一項に規定する普通預金契約等に基づく預入等をしたとき。
art-36/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1/item-2
where, having submitted an application to exempt savings from taxation with a statement made under the provisions of paragraph (1) of the preceding Article, the individual has made a placement based on an ordinary deposit contract, etc. prescribed in that paragraph in excess of the limit amount pertaining to the current balance of the deposits and similar savings prescribed in that paragraph that was stated therein (where an application to exempt savings from taxation with a statement made under the provisions of paragraph (2) of that Article has been submitted, after its submission, the changed limit amount).
machine translation, not official
**第二項** 預貯金等に係る契約に基づいて預入等をする預貯金等につき非課税貯蓄申込書を提出した個人が、その提出の後障害者等に該当しないこととなり、かつ、当該該当しないこととなつた後において当該契約に基づき当該預貯金等の預入等をする場合における当該該当しないこととなつた日以後に当該預入等をした法第十条第一項の規定の適用がない預貯金等に係る部分の利子、収益の分配又は剰余金の配当の計算については、財務省令で定める。
art-36/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-2
Where an individual who has submitted an application to exempt savings from taxation for deposits and similar savings to be placed under a contract pertaining to deposits and similar savings ceases, after the submission, to be a Person with a Disability or other eligible person, and thereafter places those deposits and similar savings under that contract, the calculation of the interest, distributions of proceeds, or dividends of surplus for the portion pertaining to the deposits and similar savings to which the provisions of Article 10, paragraph (1) of the Act do not apply, for which the placement was made on or after the date on which the individual ceased to so fall, is as specified by Ministry of Finance Order.
machine translation, not official
**第三項** 普通預金その他の財務省令で定めるもの（以下この項において「普通預金等」という。）につき非課税貯蓄申込書を提出した個人が、その提出の後障害者等に該当しないこととなつた場合には、当該該当しないこととなつた日の属する利子の計算期間に係る利子に対する法第十条の規定の適用については、当該計算期間内における当該普通預金等の預入は、同条第二項の規定に従つて行われたものとみなし、当該計算期間後最初の利子の計算期間に係る利子に対する同条又は前項の規定の適用については、当該計算期間の初日における当該普通預金等の現在高は、同日においてその預入が行われたものとみなす。
art-36/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-3
Where an individual who has submitted an application to exempt savings from taxation for ordinary deposits or other items specified by Ministry of Finance Order (hereinafter referred to as "ordinary deposits and similar deposits" in this paragraph) ceases, after the submission, to be a Person with a Disability or other eligible person, in the application of the provisions of Article 10 of the Act to the interest pertaining to the interest calculation period that includes the date on which the individual ceased to so fall, the placement of those ordinary deposits and similar deposits within that calculation period is deemed to have been made in accordance with the provisions of paragraph (2) of that Article, and in the application of the provisions of that Article or the preceding paragraph to the interest pertaining to the first interest calculation period after that calculation period, the current balance of those ordinary deposits and similar deposits on the first day of that calculation period is deemed to have been placed on that day.
machine translation, not official
### 第三十七条（有価証券の記録等） — Records of Securities, etc.
caption: machine translation, not official
art-37 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37
**第一項** 法第十条第一項第二号（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方法は、個人が同号の金融機関の営業所等において同項の規定の適用を受けようとする貸付信託又は特定公募公社債等運用投資信託の信託をする際に、その貸付信託又は特定公募公社債等運用投資信託の受益権につき、当該金融機関の営業所等に係る金融機関の振替口座簿に記載又は記録を受ける方法（その受益権を表示する受益証券が記名式である場合には、その受益証券につき、当該金融機関の営業所等において第四十八条第三項（金融機関の営業所等における非課税貯蓄に関する帳簿の整理保存）の帳簿に法第十条第一項の規定の適用がある旨の記載又は記録を受ける方法）とする。
art-37/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-1
The method specified by Cabinet Order prescribed in Article 10, paragraph (1), item (ii) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act is, when an individual entrusts money to a Loan Trust or a specific form of Bond-Based Investment Trust Under Public Offering for which the individual wishes to receive the application of that paragraph at the business office of a financial institution or other such place referred to in that item, a method by which the beneficial interest in that Loan Trust or specific form of Bond-Based Investment Trust Under Public Offering is entered or recorded in the transfer account book of a financial institution pertaining to the business office of that financial institution or other such place (where the beneficiary certificate representing that beneficial interest is in registered form, a method by which, for that beneficiary certificate, an entry or record to the effect that the provisions of Article 10, paragraph (1) of the Act apply is made at the business office of that financial institution or other such place in the books under Article 48, paragraph (3) (Organization and Retention of Books Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place)).
machine translation, not official
**第二項** 法第十条第一項第三号に規定する政令で定める方法は、個人が同号の金融機関の営業所等において同項の規定の適用を受けようとする有価証券の購入をする際に、その有価証券につき、当該金融機関の営業所等に係る金融機関の振替口座簿に記載又は記録を受ける方法とする。ただし、有価証券が長期信用銀行法第八条（長期信用銀行債の発行）の規定による長期信用銀行債、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）（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。）の規定による特定社債、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）の規定による全国連合会債、農林中央金庫法（平成十三年法律第九十三号）第六十条（農林債の発行）の規定による農林債又は株式会社商工組合中央金庫法第三十三条（商工債の発行）の規定による商工債である場合には、当該金融機関の振替口座簿に記載若しくは記録を受ける方法、当該金融機関の営業所等に保管される方法又は当該金融機関の営業所等が当該有価証券の利子に係る支払事務の取扱いをする者（以下この節において「支払事務取扱者」という。）でない場合に当該金融機関の営業所等を通じて当該支払事務取扱者において保管される方法のうちいずれかの方法とする。
art-37/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
The method specified by Cabinet Order prescribed in Article 10, paragraph (1), item (iii) of the Act is, when an individual purchases Securities for which the individual wishes to receive the application of that paragraph at the business office of a financial institution or other such place referred to in that item, a method by which those Securities are entered or recorded in the transfer account book of a financial institution pertaining to the business office of that financial institution or other such place; provided, however, that where the Securities are long-term credit bank debentures under the provisions of Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act, specified corporate bonds under the provisions of Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under the provisions of Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act, Norinchukin Bank bonds under the provisions of Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act (Act No. 93 of 2001), or Shoko Chukin bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bonds) of the Shoko Chukin Bank Limited Act, the method is any one of a method by which they are entered or recorded in the transfer account book of that financial institution, a method by which they are kept at the business office of that financial institution or other such place, or, where the business office of that financial institution or other such place is not a person that handles payments pertaining to the interest on those Securities (hereinafter referred to as a "person handling payments" in this Section), a method by which they are kept by that person handling payments through the business office of that financial institution or other such place.
machine translation, not official
**第三項** 個人が、法第十条第一項の規定の適用を受けようとする前項ただし書に規定する有価証券の購入をする場合において、同項の支払事務取扱者に保管を委託するときは、その保管の取次ぎをする同項の金融機関の営業所等の長は、当該支払事務取扱者に対し、その保管の取次ぎをする際、その有価証券が同条第一項の規定の適用に係るものである旨を通知しなければならない。
art-37/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-3
Where an individual purchases Securities prescribed in the proviso to the preceding paragraph for which the individual wishes to receive the application of the provisions of Article 10, paragraph (1) of the Act and entrusts their custody to the person handling payments referred to in the preceding paragraph, the head of the business office of the financial institution or other such place referred to in the preceding paragraph that acts as intermediary for the custody must, when acting as intermediary for the custody, notify that person handling payments that those Securities are subject to the application of the provisions of Article 10, paragraph (1) of the Act.
machine translation, not official
**第四項** 第一項の金融機関の営業所等の長又は第二項の金融機関の営業所等（同項の保管の取次ぎをするものを除く。）の長若しくは前項の通知を受けた支払事務取扱者は、貸付信託若しくは特定公募公社債等運用投資信託の受益権若しくは有価証券の振替に関する帳簿又は有価証券の保管に関する帳簿に、その受益権又は有価証券が法第十条第一項の規定の適用に係るものである旨を記載し、又は記録しなければならない。
art-37/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-4
The head of the business office of a financial institution or other such place referred to in paragraph (1), the head of the business office of a financial institution or other such place referred to in paragraph (2) (excluding one that acts as intermediary for the custody referred to in that paragraph), or a person handling payments that has received the notice under the preceding paragraph must state or record, in the books concerning the transfer of beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering or Securities or the books concerning the custody of Securities, that those beneficial interests or Securities are subject to the application of the provisions of Article 10, paragraph (1) of the Act.
machine translation, not official
### 第三十八条（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） — Notice by the Head of the Business Office of a Financial Institution or Other Such Place to a Person Handling Payments, etc.
caption: machine translation, not official
art-38 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38
**第一項** 前条第一項又は第二項の金融機関の営業所等（貸付信託若しくは特定公募公社債等運用投資信託の受益権又は有価証券に係る支払事務取扱者でないものに限る。）の長は、当該受益権又は有価証券が法第十条（障害者等の少額預金の利子所得等の非課税）に規定する要件を満たすものである場合には、その支払事務取扱者に対し、その収益の分配、利子又は剰余金の配当の支払期ごとに、当該受益権又は有価証券が同条第一項の規定の適用に係るものである旨を通知しなければならない。
art-38/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-1
The head of the business office of a financial institution or other such place referred to in paragraph (1) or (2) of the preceding Article (limited to one that is not a person handling payments for beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering or Securities) must, where those beneficial interests or Securities satisfy the requirements prescribed in Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, notify that person handling payments, at each payment date of the distribution of proceeds, interest, or dividend of surplus, that those beneficial interests or Securities are subject to the application of paragraph (1) of that Article.
machine translation, not official
**第二項** 前条第二項の金融機関の営業所等（同項の保管の取次ぎをするものに限る。）の長は、次の各号に掲げる場合には、同項の支払事務取扱者に対し、当該各号に規定する事由が生じた都度、当該各号に定める事項を通知しなければならない。
art-38/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2
The head of the business office of a financial institution or other such place referred to in paragraph (2) of the preceding Article (limited to one that acts as intermediary for the custody referred to in that paragraph) must, in the cases set out in the following items, notify the person handling payments referred to in that paragraph, each time the event prescribed in the relevant item occurs, of the matters specified in that item.
machine translation, not official
**一** 法第十条第一項の規定の適用を受ける有価証券につき個人から提出された第四十三条第一項から第三項まで（非課税貯蓄に関する異動申告書）に規定する申告書又は第四十五条第一項（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受理した場合 これらの申告書に記載された事項
art-38/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-1
where the head has accepted a notice prescribed in Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings) or a notice of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Notice of Discontinuance of Tax-Exempt Savings) that was submitted by an individual for Securities subject to the application of the provisions of Article 10, paragraph (1) of the Act: the matters stated in those notices;
machine translation, not official
**二** 前号に規定する個人の相続人から提出された第四十六条第一項（非課税貯蓄者死亡届出書等）に規定する届出書を受理した場合 当該届出書に記載された事項
art-38/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-2
where the head has accepted a written notice prescribed in Article 46, paragraph (1) (Notice of Death of a Tax-Exempt Saver, etc.) that was submitted by an heir of the individual prescribed in the preceding item: the matters stated in that written notice;
machine translation, not official
**三** 第一号に規定する個人につき第四十五条第五項又は第四十六条第二項に規定する書類を提出する場合（前号に掲げる場合に該当する場合を除く。） これらの書類に記載した事項
art-38/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-3
where documents prescribed in Article 45, paragraph (5) or Article 46, paragraph (2) are submitted for the individual prescribed in item (i) (excluding cases falling under the case listed in the preceding item): the matters stated in those documents;
machine translation, not official
**四** 第一号に規定する個人がその金融機関の営業所等において非課税貯蓄申込書を提出して購入した有価証券の額面金額等の合計額が、その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された法第十条第三項第三号に掲げる最高限度額（非課税貯蓄限度額変更申告書の提出があつた場合には、その提出の日以後においては、変更後の最高限度額）を超えることとなり、又はその超えた後再び当該最高限度額を超えないこととなつた場合 その事実
art-38/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-4
where the sum of the face value or equivalent amount of the Securities that the individual prescribed in item (i) purchased by submitting an application to exempt savings from taxation at that business office of a financial institution or other such place comes to exceed the maximum limitation listed in Article 10, paragraph (3), item (iii) of the Act that is stated in the statement of tax-exempt savings submitted by that individual via that business office of a financial institution or other such place (where a declaration of change to the tax-exempt savings limit has been submitted, on or after the date of its submission, the maximum limitation after the change), or, after having exceeded it, comes again not to exceed that maximum limitation: that fact.
machine translation, not official
**第三項** 次に掲げる申告書若しくは届出書又は前項第一号若しくは第二号の申告書若しくは届出書の受理をした金融機関の営業所等（前条第二項の保管の取次ぎをするものを除く。）の長はこれらの申告書又は届出書（電磁的方法（法第十条第八項に規定する電磁的方法をいう。以下この節において同じ。）により提供されたこれらの申告書又は届出書に記載すべき事項を記録した電磁的記録（法第十条第二項に規定する電磁的記録をいう。以下この節において同じ。）を含む。）に記載され、又は記録された事項を、前項の規定による通知を受けた支払事務取扱者は当該通知の内容を、貸付信託若しくは特定公募公社債等運用投資信託の受益権若しくは有価証券の振替に関する帳簿又は有価証券の保管に関する帳簿に、記載し、又は記録しなければならない。
art-38/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-3
The head of the business office of a financial institution or other such place (excluding one that acts as intermediary for the custody referred to in paragraph (2) of the preceding Article) that has accepted the notices or written notices listed in the following items, or the notices or written notices set out in item (i) or (ii) of the preceding paragraph, must state or record the matters stated or recorded in those notices or written notices (including an electronic or magnetic record (meaning an electronic or magnetic record prescribed in Article 10, paragraph (2) of the Act; the same applies hereinafter in this Section) recording the matters to be stated in those notices or written notices that has been provided by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 10, paragraph (8) of the Act; the same applies hereinafter in this Section)), and a person handling payments that has received the notice under the provisions of the preceding paragraph must state or record the content of that notice, in the books concerning the transfer of beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering or Securities or the books concerning the custody of Securities.
machine translation, not official
**一** 法第十条第一項の規定の適用を受ける貸付信託又は特定公募公社債等運用投資信託の受益権につき個人から提出された第四十三条第一項から第三項までに規定する申告書又は第四十五条第一項に規定する非課税貯蓄廃止申告書
art-38/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-3/item-1
a notice prescribed in Article 43, paragraphs (1) through (3), or a notice of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1), that was submitted by an individual for beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering subject to the application of the provisions of Article 10, paragraph (1) of the Act;
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**二** 前号に規定する個人の相続人から提出された第四十六条第一項に規定する届出書
art-38/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-3/item-2
a written notice prescribed in Article 46, paragraph (1) that was submitted by an heir of the individual prescribed in the preceding item.
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### 第三十九条（非課税限度額の計算等） — Calculation of Nontaxable Limit, etc.
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art-39 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-39
**第一項** 法第十条第一項第三号（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ものは、投資信託（同項に規定する委託者非指図型投資信託を除く。）については、その設定又は追加設定があつた時において当該投資信託につき信託又は追加信託がされた金額をその時における当該信託又は追加信託についての受益権の口数で除して計算した金額とし、特定目的信託については、第三十三条第四項第八号（利子所得等について非課税とされる預貯金等の範囲）に掲げる社債的受益権に係る元本の額（資産の流動化に関する法律施行令（平成十二年政令第四百七十九号）第五十二条第二項第三号（社債的受益権を定める特定目的信託契約に付すべき条件）に規定する元本の額をいう。）をその受益権の口数で除して計算した金額とする。
art-39/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-39/par-1
The matters specified by Cabinet Order prescribed in Article 10, paragraph (1), item (iii) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are, for Investment Trusts (excluding Investment Trusts not managed under instructions from the settlor prescribed in that paragraph), the amount calculated by dividing the amount entrusted or additionally entrusted for that Investment Trust at the time of its establishment or additional establishment by the number of units of the beneficial interest for that trust or additional trust at that time, and, for specified-purpose trusts, the amount calculated by dividing the principal amount pertaining to the bond-type beneficial interest listed in Article 33, paragraph (4), item (viii) (Scope of Deposits and Similar Savings Treated as Nontaxable with Respect to Interest Income, etc.) (meaning the principal amount prescribed in Article 52, paragraph (2), item (iii) (Conditions to Be Attached to a Specified-Purpose Trust Contract Providing for Bond-Type Beneficial Interests) of the Order for Enforcement of the Act on the Securitization of Assets (Cabinet Order No. 479 of 2000)) by the number of units of that beneficial interest.
machine translation, not official
**第二項** 第三十五条第一項（普通預金契約等についての非課税貯蓄申込書の特例）の規定による記載がされた非課税貯蓄申込書に係る同項に規定する普通預金契約等に基づいて預入等をされた預貯金等については、当該申込書の提出のあつた日以後においては、当該申込書を提出した者が引き続き当該申込書に記載された預貯金等の現在高（有価証券については、額面金額等により計算した現在高。次項において同じ。）に係る限度額（同条第二項の規定による記載がされた非課税貯蓄申込書が提出された場合には、その提出があつた日以後においては、変更後の限度額）に相当する金額の当該申込書に係る預貯金等を有しているものとみなして、法第十条第一項各号に規定する元本の合計額又は額面金額等の合計額を計算するものとする。
art-39/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-39/par-2
With regard to deposits and similar savings placed under an ordinary deposit contract, etc. prescribed in Article 35, paragraph (1) (Special Provisions on Application to Exempt Savings from Taxation for Ordinary Deposit Contracts, etc.) pertaining to an application to exempt savings from taxation with a statement made under that paragraph, on or after the date on which that application form was submitted, the sum of the principal or the sum of the face value or equivalent amount prescribed in each item of Article 10, paragraph (1) of the Act is to be calculated by deeming that the person who submitted that application form continues to hold deposits and similar savings pertaining to that application form in an amount equivalent to the limit amount pertaining to the current balance of the deposits and similar savings stated in that application form (in the case of Securities, the current balance calculated on the basis of face value or equivalent amount; the same applies in the following paragraph) (where an application to exempt savings from taxation with a statement made under the provisions of Article 35, paragraph (2) has been submitted, on or after the date of its submission, the changed limit amount).
machine translation, not official
**第三項** 個人が非課税貯蓄申込書を提出して預入等をした預貯金等の法第十条第一項各号に規定する元本の合計額又は額面金額等の合計額が、その預貯金等の利子、収益の分配又は剰余金の配当の計算期間を通じて当該各号に規定する最高限度額を超えないかどうかは、その計算期間中のいずれの日においてもその預貯金等（その日以前に第三十六条第一項各号（障害者等の少額預金の利子所得等が非課税とされない場合）の規定に該当するに至つたものを除く。）の最終の現在高の合計額が当該最高限度額を超えていないかどうかにより、判定するものとする。
art-39/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-39/par-3
Whether the sum of the principal or the sum of the face value or equivalent amount, prescribed in each item of Article 10, paragraph (1) of the Act, of deposits and similar savings for which an individual has submitted an application to exempt savings from taxation and made a placement does not exceed the maximum limitation prescribed in those items throughout the calculation period of the interest, distributions of proceeds, or dividends of surplus on those deposits and similar savings is to be determined by whether the sum of the final current balances of those deposits and similar savings (excluding those that came to fall under the provisions of the items of Article 36, paragraph (1) (Cases in Which Interest Income, etc. from Small Amounts of Deposits Held by Persons with a Disability or Other Eligible Persons Is Not Treated as Nontaxable) on or before that day) does not exceed that maximum limitation on any day during that calculation period.
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### 第四十条（非課税貯蓄申告書） — Statement of Tax-Exempt Savings
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art-40 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-40
**第一項** 国内に住所を有する個人が非課税貯蓄申告書を提出する場合には、当該申告書に記載する法第十条第三項第三号（非課税貯蓄申告書の記載事項）に掲げる最高限度額は、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四号に掲げる最高限度額がある場合には、三百万円から当該最高限度額の合計額を控除した残額）以下の金額としなければならない。
art-40/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-40/par-1
Where an individual who has a domicile in Japan submits a statement of tax-exempt savings, the maximum limitation listed in Article 10, paragraph (3), item (iii) (Required Particulars of Statement of Tax-Exempt Savings) of the Act that is to be stated in that statement must be an amount equal to 10,000 yen multiplied by an integer and must be 3,000,000 yen or less (where there is a maximum limitation listed in item (iv) of that paragraph that is to be stated in that statement, the balance remaining after deducting the sum of those maximum limitations from 3,000,000 yen).
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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
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art-41 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41
**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。
art-41/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1
A declaration of change to the tax-exempt savings limit must state the following matters:
machine translation, not official
**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。）
art-41/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-1
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);
machine translation, not official
**二** 障害者等に該当する事実
art-41/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-2
the fact that the submitter is a Person with a Disability or other eligible person;
machine translation, not official
**三** その金融機関の営業所等の名称及び所在地
art-41/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-3
the name and location of the business office of that financial institution or other such place;
machine translation, not official
**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
art-41/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-4
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;
machine translation, not official
**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）
art-41/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-5
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);
machine translation, not official
**六** 変更後の最高限度額
art-41/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-6
The maximum limitation after the change;
machine translation, not official
**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
art-41/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-7
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;
machine translation, not official
**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
art-41/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-1/item-8
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.
machine translation, not official
**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。
art-41/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-2
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).
machine translation, not official
**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。
art-41/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41/par-3
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.
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### 第四十一条の二（障害者等に該当する旨を証する書類の範囲等） — Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
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art-41-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2
**第一項** 法第十条第二項（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書類は、障害者等の身体障害者手帳、遺族基礎年金の年金証書その他の財務省令で定める書類のうちいずれかの書類（以下この項、第三項及び第五項において「障害者等確認書類」という。）（当該障害者等確認書類に当該障害者等の生年月日又は住所が記載されていない場合には、当該障害者等確認書類及び住所等確認書類（当該障害者等の氏名、生年月日及び住所を証する住民票の写し、運転免許証その他の財務省令で定める書類のうちいずれかの書類をいう。次項において同じ。））とする。
art-41-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-1
The documents specified by Cabinet Order prescribed in Article 10, paragraph (2) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are any one of the documents, such as a physical disability certificate or a survivors' basic pension certificate of a Person with a Disability or other eligible person, specified by Ministry of Finance Order (hereinafter in this paragraph, paragraph (3), and paragraph (5) referred to as a "paper confirming a disability or similar position") (where the date of birth or address of that Person with a Disability or other eligible person is not stated in that paper confirming a disability or similar position, that paper confirming a disability or similar position and a document confirming address, etc. (meaning any one of the documents, such as a copy of the certificate of residence or a driver's license certifying the name, date of birth, and address of that Person with a Disability or other eligible person, specified by Ministry of Finance Order; the same applies in the following paragraph)).
machine translation, not official
**第二項** 法第十条第二項に規定する政令で定めるところにより行う同項に規定する署名用電子証明書等の送信は、住所等確認書類の提示に代えて行う当該署名用電子証明書等の送信とする。
art-41-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-2
The transmission, carried out as specified by Cabinet Order prescribed in Article 10, paragraph (2) of the Act, of the electronic certificate for signature or similar record prescribed in that paragraph is to be the transmission of that electronic certificate for signature or similar record carried out in lieu of the presentation of a document confirming address, etc.
machine translation, not official
**第三項** 法第十条第五項に規定する政令で定める書類は、障害者等確認書類及び本人確認書類（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七項（定義）に規定する個人番号カードその他の財務省令で定める書類をいう。以下この条及び第四十三条第一項（非課税貯蓄に関する異動申告書）において同じ。）とする。
art-41-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-3
The documents specified by Cabinet Order prescribed in Article 10, paragraph (5) of the Act are a paper confirming a disability or similar position and an identity verification document (meaning the Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and other documents specified by Ministry of Finance Order; the same applies hereinafter in this Article and Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings)).
machine translation, not official
**第四項** 法第十条第五項に規定する政令で定めるところにより行う同項に規定する署名用電子証明書等の送信は、本人確認書類の提示に代えて行う当該署名用電子証明書等の送信とする。
art-41-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-4
The transmission, carried out as specified by Cabinet Order prescribed in Article 10, paragraph (5) of the Act, of the electronic certificate for signature or similar record prescribed in that paragraph is to be the transmission of that electronic certificate for signature or similar record carried out in lieu of the presentation of an identity verification document.
machine translation, not official
**第五項** 金融機関の営業所等の長が、財務省令で定めるところにより、非課税貯蓄申告書を提出した者の氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実その他の事項を記載した帳簿（その者からその者の障害者等確認書類及び本人確認書類の写しを添付した申請書の提出又はその者の障害者等確認書類の提示及び本人確認書類の提示（前項に定めるところにより行う同項に規定する署名用電子証明書等の送信を含む。）と併せて行われる電磁的方法による申請書に記載すべき事項の提供を受けて作成されたものに限る。）を備えているときは、その者は、法第十条第二項の規定にかかわらず、当該金融機関の営業所等に対して提出する非課税貯蓄申込書にその旨の記載をすることにより同項の書類の提示（第二項に定めるところにより行う同項に規定する署名用電子証明書等の送信を含む。第四十七条第二項（非課税貯蓄相続申込書）において同じ。）に代えることができる。ただし、当該非課税貯蓄申込書に記載された氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実が当該帳簿に記載されているその者の氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実と異なるときは、この限りでない。
art-41-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-5
Where the head of the business office of a financial institution or other such place keeps, as specified by Ministry of Finance Order, a book stating the name, date of birth, address, and individual number of a person who has submitted a statement of tax-exempt savings, the fact that the person falls under a Person with a Disability or other eligible person, and other matters (limited to one prepared upon receiving from that person either the submission of a written application to which copies of that person's paper confirming a disability or similar position and identity verification document are attached, or the provision, by electronic or magnetic means, of the matters to be stated in a written application, made together with the presentation of that person's paper confirming a disability or similar position and the presentation of the identity verification document (including the transmission, carried out as provided for in the preceding paragraph, of the electronic certificate for signature or similar record prescribed in that paragraph)), that person may, notwithstanding the provisions of Article 10, paragraph (2) of the Act, in lieu of the presentation of the documents under that paragraph (including the transmission, carried out as provided for in paragraph (2), of the electronic certificate for signature or similar record prescribed in that paragraph; the same applies in Article 47, paragraph (2) (Application for Continuing Tax-Exempt Savings on Inheritance)), make a statement to that effect in the application to exempt savings from taxation that the person submits to the business office of that financial institution or other such place; provided, however, that this does not apply where the name, date of birth, address, and individual number stated in that application to exempt savings from taxation and the fact of falling under a Person with a Disability or other eligible person differ from the name, date of birth, address, and individual number of that person and the fact of falling under a Person with a Disability or other eligible person that are stated in that book.
machine translation, not official
### 第四十一条の三（非課税貯蓄申告書への確認をした旨の記載等） — Notation of Confirmation on Statement of Tax-Exempt Savings, Etc.
caption: machine translation, not official
art-41-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-3
**第一項** 金融機関の営業所等の長は、法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知があつた場合には、その告知に係る非課税貯蓄申告書又は非課税貯蓄限度額変更申告書（電磁的方法により提供された当該非課税貯蓄申告書に記載すべき事項又は非課税貯蓄限度額変更申告書に記載すべき事項を記録した電磁的記録を含む。以下この項において同じ。）に、当該告知があつた事項につき確認をした旨その他財務省令で定める事項を記載し、又は記録しなければならない。この場合において、金融機関の営業所等の長は、当該非課税貯蓄申告書又は非課税貯蓄限度額変更申告書に記載され、又は記録されているその者の氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実と当該告知があつた氏名、生年月日、住所及び個人番号並びに障害者等に該当する事実とが異なるときは、当該確認をした旨を記載し、又は記録してはならない。
art-41-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-3/par-1
Where notice has been given under the provisions of Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, the head of the business office of a financial institution or other such place must state or record, in the statement of tax-exempt savings or declaration of change to the tax-exempt savings limit pertaining to that notice (including an electronic or magnetic record recording the matters to be stated in that statement of tax-exempt savings or declaration of change to the tax-exempt savings limit that have been provided by electronic or magnetic means; the same applies hereinafter in this paragraph), the fact that the matters notified have been confirmed and other matters specified by Ministry of Finance Order. In this case, where the name, date of birth, address, and individual number of that person and the fact of falling under a Person with a Disability or other eligible person that are stated or recorded in that statement of tax-exempt savings or declaration of change to the tax-exempt savings limit differ from the name, date of birth, address, and individual number and the fact of falling under a Person with a Disability or other eligible person that have been notified, the head of the business office of the financial institution or other such place must not state or record the fact that that confirmation has been made.
machine translation, not official
**第二項** 金融機関の営業所等の長は、前項の規定により非課税貯蓄申告書又は非課税貯蓄限度額変更申告書に確認をした旨を記載する場合には、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）の規定により作成するこれらの申告書の写し（これらの申告書に記載すべき事項を記録した電磁的記録を含む。）に当該確認をした旨を記載した事実を記載し、又は記録しておかなければならない。
art-41-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-3/par-2
When the head of the business office of a financial institution or other such place states, pursuant to the preceding paragraph, in a statement of tax-exempt savings or declaration of change to the tax-exempt savings limit the fact that confirmation has been made, the head must state or record the fact that the confirmation has been noted in the copy of those statements prepared pursuant to Article 48, paragraph (4) (Organization and Retention, etc. of Books and Documents Concerning Tax-Exempt Savings at Business Offices of Financial Institutions or Other Such Places) (including an electronic or magnetic record recording the matters to be stated in those statements).
machine translation, not official
### 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
caption: machine translation, not official
art-42 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42
**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。
art-42/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1
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:
machine translation, not official
**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
art-42/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1
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:
machine translation, not official
**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
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
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.;
machine translation, not official
**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。）
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
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));
machine translation, not official
**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
art-42/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-2
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.
machine translation, not official
**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。
art-42/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-2
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".
machine translation, not official
### 第四十三条（非課税貯蓄に関する異動申告書） — Notice of Change Concerning Tax-Exempt Savings
caption: machine translation, not official
art-43 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43
**第一項** 非課税貯蓄申告書を提出した個人が、その提出後、次に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、その旨その他財務省令で定める事項を記載した申告書を、当該非課税貯蓄申告書の提出をした金融機関の営業所等（次項若しくは第三項又は次条第一項に規定する場合に該当するときは、これらの規定に規定する移管先の営業所等）を経由し、その者の住所地（国内における住所の変更についてはその変更前の住所地とし、国外の場所から従前の住所地以外の国内の場所への住所の変更についてはその従前の住所地とする。）の所轄税務署長に提出しなければならない。この場合において、その提出に当たつては、当該金融機関の営業所等の長にその者の本人確認書類（第一号に掲げる場合にあつては、当該本人確認書類又はその者の変更前の氏名若しくは住所及び変更後の氏名若しくは住所を証する住民票の写しその他の財務省令で定める書類。以下この項において「本人確認等書類」という。）を提示し、又はその者の署名用電子証明書等（法第十条第五項（障害者等の少額預金の利子所得等の非課税）に規定する署名用電子証明書等をいう。以下この項において同じ。）を送信しなければならないものとし、当該金融機関の営業所等の長は、当該申告書（電磁的方法により提供された当該申告書に記載すべき事項を記録した電磁的記録を含む。以下この項において同じ。）に記載され、又は記録されている変更後の氏名、住所又は個人番号が当該本人確認等書類又は署名用電子証明書等に記載又は記録がされた氏名、住所又は個人番号と同一であることの確認をし、かつ、当該申告書に当該確認をした事実その他財務省令で定める事項を記載し、又は記録しなければならない。
art-43/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
Where an individual who has submitted a statement of tax-exempt savings comes, after that submission, to fall under any of the following cases, that person must, without delay, submit a return form stating that fact and other matters specified by Ministry of Finance Order, via the business office of the financial institution or other such place through which the statement of tax-exempt savings was submitted (where the case falls under that prescribed in the following paragraph, paragraph (3), or paragraph (1) of the following Article, the business office or similar place receiving the transfer prescribed in those provisions), to the competent district director with jurisdiction over the person's place of domicile (for a change of domicile within Japan, the domicile before the change, and for a change of domicile from a place outside Japan to a place within Japan other than the former domicile, that former domicile). In this case, upon that submission, the person must present to the head of the business office of that financial institution or other such place the person's identity verification document (in the case falling under item (i), that identity verification document or a copy of the certificate of residence certifying the person's name or domicile before the change and name or domicile after the change or other document specified by Ministry of Finance Order; hereinafter in this paragraph referred to as "identity verification document, etc.") or transmit the person's electronic certificate for signature or similar record (meaning the electronic certificate for signature or similar record prescribed in Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act; the same applies hereinafter in this paragraph), and the head of the business office of that financial institution or other such place must confirm that the name, domicile, or individual number after the change stated or recorded in that return form (including an electronic or magnetic record recording the matters to be stated in that return form that have been provided by electronic or magnetic means; the same applies hereinafter in this paragraph) is identical to the name, domicile, or individual number stated or recorded in that identity verification document, etc. or electronic certificate for signature or similar record, and must state or record in that return form the fact that the confirmation has been made and other matters specified by Ministry of Finance Order.
machine translation, not official
**一** その者の氏名又は住所の変更をした場合（住所の変更については、国内における住所の変更及び国外の場所から従前の住所地以外の国内の場所への住所の変更に限る。）
art-43/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1/item-1
Where the person has changed their name or domicile (limited, for a change of domicile, to a change of domicile within Japan and a change of domicile from a place outside Japan to a place within Japan other than the former domicile);
machine translation, not official
**二** その者の個人番号の変更をした場合
art-43/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1/item-2
Where the person has changed their individual number.
machine translation, not official
**第二項** 非課税貯蓄申告書を提出した個人が、その提出後、その者の法第十条第一項の規定の適用を受け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（以下この項及び第四項並びに第四十七条の三第三項（届出書等の提出の特例）において「移管前の営業所等」という。）に対して当該預貯金等に関する事務の全部を移管前の営業所等以外の金融機関の営業所等（当該申告書に記載した移管前の営業所等に係る第三十二条各号（金融機関等の範囲）に掲げる者又はその者と預貯金に係る債務の承継に関する契約を締結している者の営業所、事務所その他これらに準ずるものに限る。以下この項において「移管先の営業所等」という。）に移管すべきことを依頼し、かつ、その移管がされることとなつた場合において、当該預貯金等につき引き続き移管先の営業所等において法第十条第一項の規定の適用を受けようとするときは、当該個人は、当該移管を依頼する際、その旨、その者の氏名、生年月日、住所及び個人番号その他財務省令で定める事項を記載した申告書を、移管前の営業所等及び移管先の営業所等を経由して、その者の住所地の所轄税務署長に提出しなければならない。
art-43/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
Where an individual who has submitted a statement of tax-exempt savings, after that submission, requests the business office of a financial institution or other such place that accepts or takes on the person's deposits and similar savings subject to the application of Article 10, paragraph (1) of the Act (hereinafter in this paragraph, paragraph (4), and Article 47-3, paragraph (3) (Special Provisions for Submission of Notifications, etc.) referred to as the "business office or similar place before the transfer") to transfer all of the administrative work concerning those deposits and similar savings to a business office of a financial institution or other such place other than the business office or similar place before the transfer (limited to the business office, office, or similar place of a person listed in the items of Article 32 (Scope of Financial Institutions, etc.) pertaining to the business office or similar place before the transfer stated in that statement, or of a person that has concluded with that person a contract on succession to obligations pertaining to Deposits and Savings; hereinafter in this paragraph referred to as the "business office or similar place receiving the transfer"), and that transfer is to be made, if the individual wishes to continue to have Article 10, paragraph (1) of the Act apply to those deposits and similar savings at the business office or similar place receiving the transfer, the individual must, at the time of requesting that transfer, submit a return form stating that fact, the person's name, date of birth, domicile, and individual number, and other matters specified by Ministry of Finance Order, via the business office or similar place before the transfer and the business office or similar place receiving the transfer, to the competent district director with jurisdiction over the person's place of domicile.
machine translation, not official
**第三項** 非課税貯蓄申告書を提出した個人が、その提出後、その者の法第十条第一項の規定の適用を受ける有価証券（合同運用信託等に係る無記名の貸付信託又は特定公募公社債等運用投資信託の受益証券を含む。以下この項及び第七項において「特定有価証券」という。）につきその取得をし、かつ、当該特定有価証券につき第三十七条第一項又は第二項（有価証券の記録等）の規定により金融機関の振替口座簿に記載若しくは記録をし、若しくは保管の委託を受け、又は保管の取次ぎをした金融機関の営業所等（以下この項及び次項並びに第四十七条の三第三項において「特定営業所等」という。）に係る第三十二条各号に掲げる者（以下この項において「特定金融機関」という。）の特定業務（有価証券（合同運用信託等に係る無記名の貸付信託又は特定公募公社債等運用投資信託の受益証券を含む。）の当該個人による特定営業所等における購入に係る業務をいう。以下この項において同じ。）につき次に掲げる事由が生じたことにより、当該事由が生じた日から起算して一年を経過する日（当該事由が第一号に掲げるものであつて、同日前に同号の特定業務の停止につき定められた期間が終了する場合には、その終了の日）までの間に特定営業所等に対してその者の当該特定有価証券に関する事務の全部を特定営業所等以外の金融機関の営業所等（特定金融機関と特定有価証券に関する事務の移管（当該個人が特定営業所等にその取得をした特定有価証券の保管の委託をしている場合には、特定有価証券の保管の委託に係る契約の承継を含む。以下この条において同じ。）に関する契約を締結している者の営業所、事務所その他これらに準ずるものに限る。以下この項において「移管先の営業所等」という。）に移管すべきことを依頼し、かつ、その移管がされることとなつた場合において、その取得をした特定有価証券につき引き続き移管先の営業所等において法第十条第一項の規定の適用を受けようとするときは、当該個人は、当該移管を依頼する際、その旨、その者の氏名、生年月日、住所及び個人番号その他財務省令で定める事項を記載した申告書を特定営業所等及び移管先の営業所等を経由して、その者の住所地の所轄税務署長に提出しなければならない。
art-43/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
Where an individual who has submitted a statement of tax-exempt savings, after that submission, has acquired Securities subject to the application of Article 10, paragraph (1) of the Act (including beneficiary certificates of bearer Loan Trusts pertaining to jointly managed or similar type of trusts or of specific form of Bond-Based Investment Trust Under Public Offering; hereinafter in this paragraph and paragraph (7) referred to as "specified Securities") and, as a result of any of the following grounds arising with respect to the specified business (meaning business pertaining to the purchase by that individual, at the specified business office or similar place, of Securities (including beneficiary certificates of bearer Loan Trusts pertaining to jointly managed or similar type of trusts or of specific form of Bond-Based Investment Trust Under Public Offering); the same applies hereinafter in this paragraph) of a person listed in the items of Article 32 (hereinafter in this paragraph referred to as a "specified financial institution") pertaining to the business office of a financial institution or other such place that has made an entry or record in a transfer account book of a financial institution, accepted custody, or acted as intermediary for custody, of those specified Securities pursuant to Article 37, paragraph (1) or (2) (Records, etc. of Securities) (hereinafter in this paragraph, the following paragraph, and Article 47-3, paragraph (3) referred to as the "specified business office or similar place"), requests the specified business office or similar place, by the day on which one year has passed counted from the day on which that ground arose (where that ground is that listed in item (i) and the period specified for the suspension of the specified business in that item ends before that day, the last day of that period), to transfer all of the administrative work concerning those specified Securities to a business office of a financial institution or other such place other than the specified business office or similar place (limited to the business office, office, or similar place of a person that has concluded with the specified financial institution a contract on the transfer of administrative work concerning specified Securities (including, where the individual has entrusted custody of the specified Securities acquired to the specified business office or similar place, succession to the contract on the entrustment of custody of the specified Securities; the same applies hereinafter in this Article); hereinafter in this paragraph referred to as the "business office or similar place receiving the transfer"), and that transfer is to be made, if the individual wishes to continue to have Article 10, paragraph (1) of the Act apply, at the business office or similar place receiving the transfer, to the specified Securities acquired, the individual must, at the time of requesting that transfer, submit a return form stating that fact, the person's name, date of birth, domicile, and individual number, and other matters specified by Ministry of Finance Order, via the specified business office or similar place and the business office or similar place receiving the transfer, to the competent district director with jurisdiction over the person's place of domicile.
machine translation, not official
**一** 法律の規定に基づく措置として当該特定業務の停止を命ぜられたこと。
art-43/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-1
Having been ordered to suspend that specified business as a measure based on the provisions of an Act;
machine translation, not official
**二** 当該特定業務を廃止したこと。
art-43/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-2
the specified business has been discontinued;
machine translation, not official
**三** 当該特定業務に係る免許、認可、承認又は登録が取り消されたこと（既に前号に掲げる事由が生じている場合を除く。）。
art-43/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-3
the license, authorization, approval, or registration pertaining to the specified business has been revoked (excluding cases where the event listed in the preceding item has already occurred);
machine translation, not official
**四** 当該特定業務を行う特定営業所等に係る特定金融機関が解散したこと（既に前二号に掲げる事由が生じている場合を除く。）。
art-43/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-4
the specified financial institution pertaining to the specified business office or similar place that conducts the specified business has been dissolved (excluding cases where the event listed in either of the preceding two items has already occurred).
machine translation, not official
**第四項** 前二項の申告書がこれらの規定に規定する移管先の営業所等に受理されたときは、これらの規定に規定する移管があつた日以後における当該移管があつ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又は特定営業所等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、当該申告書を提出した個人が同条第三項各号に掲げる事項（当該預貯金等と同一の種別の預貯金等に係る事項に限る。）につき既に当該移管先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ときは、当該移管があつた日において、当該申告書に記載した同項第三号に掲げる最高限度額（非課税貯蓄限度額変更申告書を提出している場合には、その変更後の最高限度額。以下この項において同じ。）について、当該最高限度額を当該最高限度額と移管前の営業所等又は特定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同号に掲げる最高限度額との合計額に相当する金額とする変更があつたものとみなす。
art-43/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-4
When a notice under the preceding two paragraphs has been accepted by the business office or similar place receiving the transfer prescribed in those provisions, with regard to the application of Article 10 of the Act and the provisions of this Section to the deposits and similar savings that have been transferred, on or after the date of the transfer prescribed in those provisions, 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 or the specified business office or similar place pertaining to 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, where the individual who submitted that notice has already submitted, via that business office or similar place receiving the transfer, a statement of tax-exempt savings concerning the matters listed in the items of paragraph (3) of that Article (limited to matters concerning deposits and similar savings of the same type as those deposits and similar savings), it is deemed that, on the date of the transfer, a change has been made to the maximum limitation listed in item (iii) of that paragraph stated in that statement (where a declaration of change to the tax-exempt savings limit has been submitted, the maximum limitation after the change; the same applies hereinafter in this paragraph), such that that maximum limitation becomes an amount equivalent to the sum of that maximum limitation and the maximum limitation listed in that item stated in the statement of tax-exempt savings submitted via the business office or similar place before the transfer or the specified business office or similar place.
machine translation, not official
**第五項** 前項後段の規定の適用を受ける個人は、同項に規定する移管があつた日以後、遅滞なく、法第十条及びこの節に定めるところにより、同項後段の規定により変更があつたものとみなされる変更後の最高限度額につき、非課税貯蓄限度額変更申告書を提出しなければならない。この場合において、当該申告書には、この項の規定の適用を受けて提出するものである旨を表示しなければならない。
art-43/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-5
An individual to whom the latter sentence of the preceding paragraph applies must, without delay on or after the date of the transfer prescribed in the preceding paragraph, as provided in Article 10 of the Act and this Section, submit a declaration of change to the tax-exempt savings limit for the maximum limitation after the change that is deemed to have been made under the latter sentence of the preceding paragraph. In this case, that declaration must indicate that it is submitted in reliance on the application of this paragraph.
machine translation, not official
**第六項** 第一項から第三項までの規定による申告書（以下この節において「非課税貯蓄に関する異動申告書」という。）がこれらの規定に規定する税務署長に提出された場合には、これらの規定に規定する金融機関の営業所等においてこれを受理した日に、その提出がされたものとみなす。
art-43/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-6
Where a notice under the provisions of paragraphs (1) through (3) (hereinafter referred to as a "notice of change concerning tax-exempt savings" in this Section) has been submitted to the district director prescribed in those provisions, it is deemed to have been submitted on the day on which the business office of the financial institution or other such place prescribed in those provisions accepted it.
machine translation, not official
**第七項** 第二項に規定する預貯金等に関する事務の全部の移管又は第三項に規定する特定有価証券に関する事務の全部の移管があつた後においては、これらの移管に係る預貯金等についての非課税貯蓄申込書は、これらの規定に規定する移管先の営業所等に対してのみ提出することができる。
art-43/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-7
After the transfer of all affairs concerning the deposits and similar savings prescribed in paragraph (2) or the transfer of all affairs concerning the specified Securities prescribed in paragraph (3), an application to exempt savings from taxation for the deposits and similar savings pertaining to those transfers may be submitted only to the business office or similar place receiving the transfer prescribed in those provisions.
machine translation, not official
### 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.
caption: machine translation, not official
art-44 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44
**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。
art-44/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-1
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.
machine translation, not official
**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。
art-44/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-2
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.
machine translation, not official
**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。
art-44/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-44/par-3
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).
machine translation, not official
### 第四十五条（非課税貯蓄廃止申告書） — Notice of Discontinuance of Tax-Exempt Savings
caption: machine translation, not official
art-45 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45
**第一項** 非課税貯蓄申告書を提出した個人が、その提出後、当該申告書の提出の際に経由した金融機関の営業所等において預入等をした当該申告書に記載した預貯金等につき法第十条第一項（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ことをやめようとする場合には、その者は、その旨その他財務省令で定める事項を記載した申告書（以下この節において「非課税貯蓄廃止申告書」という。）を、当該預貯金等の受入れ又は引受けをする金融機関の営業所等を経由し、その者の住所地の所轄税務署長に提出しなければならない。
art-45/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-1
Where an individual who has submitted a statement of tax-exempt savings wishes, after the submission, to cease 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 regard to the deposits and similar savings stated in that statement that were placed at the business office of the financial institution or other such place via which the statement was submitted, the individual must submit a notice stating that fact and other matters specified by Ministry of Finance Order (hereinafter referred to as a "notice of discontinuance of tax-exempt savings" in this Section), via the business office of the financial institution or other such place that accepts or undertakes those deposits and similar savings, to the competent district director for the individual's place of domicile.
machine translation, not official
**第二項** 非課税貯蓄廃止申告書が前項の税務署長に提出された場合には、同項の金融機関の営業所等においてこれを受理した日に、その提出がされたものとみなす。
art-45/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-2
Where a notice of discontinuance of tax-exempt savings has been submitted to the district director referred to in the preceding paragraph, it is deemed to have been submitted on the day on which the business office of the financial institution or other such place referred to in that paragraph accepted it.
machine translation, not official
**第三項** 非課税貯蓄廃止申告書の提出があつた場合には、その提出があつた日後に支払の確定する第一項に規定する預貯金等の利子、収益の分配又は剰余金の配当については、法第十条第一項の規定は、適用しない。
art-45/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-3
Where a notice of discontinuance of tax-exempt savings has been submitted, the provisions of Article 10, paragraph (1) of the Act do not apply to the interest, distributions of proceeds, or dividends of surplus on the deposits and similar savings prescribed in paragraph (1) for which payment becomes fixed after the date of the submission.
machine translation, not official
**第四項** 非課税貯蓄申告書を提出した個人が、当該申告書の提出の際に経由した金融機関の営業所等において預入等をした当該申告書に記載した預貯金等（法第十条第一項の規定の適用を受けるものに限る。以下この項において同じ。）を有しないこととなつた場合において、その有しないこととなつた日以後二年を経過する日の属する年の十二月三十一日までの間に、当該金融機関の営業所等において当該預貯金等の預入等をしなかつたとき（当該預貯金等につき非課税貯蓄廃止申告書を提出した場合を除く。）は、その翌年一月一日に当該預貯金等につき非課税貯蓄廃止申告書の提出があつたものとみなす。
art-45/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-4
Where an individual who has submitted a statement of tax-exempt savings has come to hold none of the deposits and similar savings stated in that statement that were placed at the business office of the financial institution or other such place via which the statement was submitted (limited to those to which the provisions of Article 10, paragraph (1) of the Act apply; the same applies hereinafter in this paragraph), if the individual has not placed those deposits and similar savings at that business office of the financial institution or other such place by December 31 of the year that includes the day on which two years have elapsed from the day on which the individual came to hold none (excluding cases where a notice of discontinuance of tax-exempt savings has been submitted for those deposits and similar savings), a notice of discontinuance of tax-exempt savings is deemed to have been submitted for those deposits and similar savings on January 1 of the following year.
machine translation, not official
**第五項** 前項の金融機関の営業所等の長は、同項の規定により非課税貯蓄廃止申告書の提出があつたものとみなされる個人の各人別に、当該個人の氏名、生年月日、住所及び個人番号その他の財務省令で定める事項を記載した書類を、当該申告書の提出があつたものとみなされる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-45/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-5
The head of the business office of the financial institution or other such place referred to in the preceding paragraph must, for each individual deemed under the provisions of that paragraph to have submitted a notice of discontinuance of tax-exempt savings, submit a document stating the individual's name, date of birth, domicile, and individual number 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 that notice is deemed to have been submitted.
machine translation, not official
### 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
### 第四十七条（非課税貯蓄相続申込書） — Application for Continuing Tax-Exempt Savings on Inheritance
caption: machine translation, not official
art-47 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47
**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。
art-47/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-1
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.
machine translation, not official
**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。
art-47/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-2
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.
machine translation, not official
**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。
art-47/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-3
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.
machine translation, not official
### 第四十七条の二（金融機関の営業所等の非課税貯蓄申告書の税務署長への送付等） — Forwarding of Statements of Tax-Exempt Savings by the Business Office of a Financial Institution or Other Such Place to the District Director, etc.
caption: machine translation, not official
art-47-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-2
**第一項** 金融機関の営業所等の長は、非課税貯蓄申告書、非課税貯蓄限度額変更申告書、非課税貯蓄に関する異動申告書又は非課税貯蓄廃止申告書を受理した場合には、その受理した日の属する月の翌月十日までに、これらの申告書を当該金融機関の営業所等の所在地の所轄税務署長に送付しなければならない。
art-47-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-2/par-1
The head of the business office of a financial institution or other such place must, where the head has accepted a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit, a notice of change concerning tax-exempt savings, or a notice of discontinuance of tax-exempt savings, forward those documents 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 them.
machine translation, not official
### 第四十七条の三（届出書等の提出の特例） — Special Provisions on Submission of Written Notices, etc.
caption: machine translation, not official
art-47-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3
**第一項** 第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）、第四十三条第一項から第三項まで（非課税貯蓄に関する異動申告書）若しくは第四十五条第一項（非課税貯蓄廃止申告書）に規定する個人又は第四十六条第一項（非課税貯蓄者死亡届出書等）若しくは第四十七条第一項（非課税貯蓄相続申込書）に規定する相続人は、これらの規定による届出書、申告書又は申込書の提出に代えて、これらの規定に規定する金融機関の営業所等に対し、これらの届出書、申告書又は申込書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該個人又は相続人は、これらの届出書、申告書又は申込書を当該金融機関の営業所等に提出したものとみなす。
art-47-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-1
An individual prescribed in Article 35, paragraph (4) (Special Provisions on Application to Exempt Savings from Taxation for Ordinary Deposit Contracts, etc.), Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings), or Article 45, paragraph (1) (Notice of Discontinuance of Tax-Exempt Savings), or an heir prescribed in Article 46, paragraph (1) (Notice of Death of a Tax-Exempt Saver, etc.) or Article 47, paragraph (1) (Application for Continuing Tax-Exempt Savings on Inheritance), may, in lieu of submitting the written notice, notice, or application form under those provisions, provide the matters to be stated in those written notices, notices, or application forms to the business office of the financial institution or other such place prescribed in those provisions by electronic or magnetic means. In this case, that individual or heir is deemed to have submitted those written notices, notices, or application forms to that business office of the financial institution or other such place.
machine translation, not official
**第二項** 前項の規定の適用がある場合における第四十三条第六項及び第四十五条第二項の規定の適用については、第四十三条第六項中「）が」とあるのは「）に記載すべき事項が」と、「これを受理した日」とあるのは「その提供を受けた日」と、第四十五条第二項中「が前項」とあるのは「に記載すべき事項が前項」と、「これを受理した日」とあるのは「その提供を受けた日」とする。
art-47-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-2
In the application of Article 43, paragraph (6) and Article 45, paragraph (2) where the provisions of the preceding paragraph apply, the phrase "Section) has" in Article 43, paragraph (6) is deemed to be replaced with "Section), the matters to be stated in which have" and the phrase "accepted it" with "received the provision of it", and the phrase "savings has been submitted to the district director referred to in the preceding paragraph" in Article 45, paragraph (2) is deemed to be replaced with "savings, the matters to be stated in which have been submitted to the district director referred to in the preceding paragraph" and the phrase "accepted it" with "received the provision of it".
machine translation, not official
**第三項** 第四十三条第二項の申告書を受理した同項の移管前の営業所等の長又は同条第三項の申告書を受理した同項の特定営業所等の長は、これらの規定による申告書の提出に代えて、これらの規定に規定する移管先の営業所等に対し、これらの申告書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該移管前の営業所等の長又は特定営業所等の長は、これらの申告書を当該移管先の営業所等に提出したものとみなす。
art-47-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-3
The head of the business office or similar place before the transfer prescribed in Article 43, paragraph (2) who has accepted a notice under that paragraph, or the head of the specified business office or similar place prescribed in paragraph (3) of that Article who has accepted a notice under that paragraph, may, in lieu of submitting a notice under those provisions, provide the matters to be stated in those notices to the business office or similar place receiving the transfer prescribed in those provisions by electronic or magnetic means. In this case, the head of that business office or similar place before the transfer or specified business office or similar place is deemed to have submitted those notices to that business office or similar place receiving the transfer.
machine translation, not official
### 第四十八条（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） — Organization and Retention, etc. of Books and Documents Concerning Tax-Exempt Savings at the Business Office of a Financial Institution or Other Such Place
caption: machine translation, not official
art-48 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48
**第一項** 金融機関の営業所等の長は、非課税貯蓄申込書又は非課税貯蓄相続申込書の提出を受けた場合には、これらの申込書を提出して預入等がされた預貯金等に関する通帳、証書、証券その他の書類（第三十七条第一項又は第二項（有価証券の記録等）の規定により金融機関の振替口座簿に記載若しくは記録をし、若しくは保管の委託を受け、又は保管の取次ぎをする預貯金等に係るものを除く。）に、その預貯金等が法第十条第一項（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である旨の記載をし、かつ、これらの申込書を財務省令で定めるところにより保存しなければならない。
art-48/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-1
The head of the business office of a financial institution or other such place must, where the head has received submission of an application to exempt savings from taxation or an application for continuing tax-exempt savings on inheritance, enter on the passbook, certificate, security, or other document pertaining to the deposits and similar savings for which placement was made by submitting those application forms (excluding those pertaining to deposits and similar savings for which an entry or record is made in the transfer account book of a financial institution, custody is accepted, or custody is brokered under Article 37, paragraph (1) or (2) (Records of Securities, etc.)) a statement to the effect that those deposits and similar savings are subject to the application 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, and must retain those application forms as provided by Ministry of Finance Order.
machine translation, not official
**第二項** 金融機関の営業所等の長は、前項の預貯金等に係る非課税貯蓄廃止申告書若しくは非課税貯蓄者死亡届出書を受理した場合又は第四十五条第五項（非課税貯蓄廃止申告書）若しくは第四十六条第二項（非課税貯蓄者死亡届出書等）に規定する書類を提出した場合には、遅滞なく、その預貯金等についてした前項の記載を抹消しなければならない。
art-48/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-2
The head of the business office of a financial institution or other such place must, where the head has received a notice of discontinuance of tax-exempt savings or a notice of death of a tax-exempt saver pertaining to the deposits and similar savings set forth in the preceding paragraph, or where the documents prescribed in Article 45, paragraph (5) (Notice of Discontinuance of Tax-Exempt Savings) or Article 46, paragraph (2) (Notice of Death of a Tax-Exempt Saver, etc.) have been submitted, erase without delay the entry made under the preceding paragraph on those deposits and similar savings.
machine translation, not official
**第三項** 金融機関の営業所等の長は、非課税貯蓄申込書を提出して預入等がされた預貯金等につき帳簿を備え、各人別に、その預貯金等の元本又は額面金額等及びその利子、収益の分配又は剰余金の配当の計算に関する事項を明らかにし、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。
art-48/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-3
The head of the business office of a financial institution or other such place must keep books concerning the deposits and similar savings for which placement was made by submitting an application to exempt savings from taxation, in which the head makes clear, for each person, the principal or face value or equivalent amount of those deposits and similar savings and matters concerning the calculation of their interest, distributions of proceeds, or dividends of surplus, and must retain those books as provided by Ministry of Finance Order.
machine translation, not official
**第四項** 金融機関の営業所等の長は、非課税貯蓄申告書、非課税貯蓄限度額変更申告書若しくは非課税貯蓄に関する異動申告書を受理した場合又は第四十五条第五項若しくは第四十六条第二項に規定する書類を提出する場合には、財務省令で定めるところにより、これらの申告書又は書類の写し（これらの申告書又は書類に記載すべき事項を記録した電磁的記録を含む。）を作成し、当該写し又は電磁的方法により提供されたこれらの申告書に記載すべき事項が記録された電磁的記録若しくは当該電磁的記録に記録された情報の内容を出力することにより作成した書面を保存しなければならない。
art-48/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-4
The head of the business office of a financial institution or other such place must, where the head has received a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit, or a notice of change concerning tax-exempt savings, or where the head submits the documents prescribed in Article 45, paragraph (5) or Article 46, paragraph (2), prepare, as provided by Ministry of Finance Order, a copy of those return forms or documents (including an electronic or magnetic record recording the matters to be stated in those return forms or documents), and retain that copy, or an electronic or magnetic record in which the matters to be stated in those return forms, provided by electronic or magnetic means, are recorded, or a document prepared by outputting the content of the information recorded in that electronic or magnetic record.
machine translation, not official
**第五項** 金融機関の営業所等の長は、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）に規定する帳簿を作成し、又は第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）に規定する届出書、第四十一条の二第五項に規定する申請書（同項に規定する障害者等確認書類及び本人確認書類の写し並びに同条第四項に規定する署名用電子証明書等を含む。）若しくは非課税貯蓄者死亡届出書を受理した場合には、財務省令で定めるところにより、当該帳簿又は届出書若しくは申請書を保存しなければならない。
art-48/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-5
The head of the business office of a financial institution or other such place must, where the head has prepared the books prescribed in Article 41-2, paragraph (5) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person), or has received the written notice prescribed in Article 35, paragraph (4) (Special Provisions on Application to Exempt Savings from Taxation for Ordinary Deposit Contracts, etc.), the written application prescribed in Article 41-2, paragraph (5) (including copies of the paper confirming a disability or similar position and the identity verification document prescribed in that paragraph, and the electronic certificate for signature or similar record prescribed in paragraph (4) of that Article), or a notice of death of a tax-exempt saver, retain those books, written notice, or written application as provided by Ministry of Finance Order.
machine translation, not official
**第六項** 第三十七条第四項の金融機関の営業所等及び支払事務取扱者は同項に規定する貸付信託若しくは特定公募公社債等運用投資信託の受益権若しくは有価証券の振替に関する帳簿又は有価証券の保管に関する帳簿を、第三十八条第一項（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）の支払事務取扱者は同項に規定する通知の内容を記載した書類（当該書類に記載すべき事項を記録した電磁的記録を含む。）を、財務省令で定めるところにより保存しなければならない。
art-48/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-6
The business office of a financial institution or other such place prescribed in Article 37, paragraph (4) and the person handling payments must retain, as provided by Ministry of Finance Order, books concerning the transfer of beneficial interests in Loan Trusts or specific forms of Bond-Based Investment Trusts Under Public Offering, or of Securities, prescribed in that paragraph, or books concerning the custody of Securities, and the person handling payments prescribed in Article 38, paragraph (1) (Notice by the Head of the business office of a Financial Institution or Other Such Place to the Person Handling Payments) must retain, as provided by Ministry of Finance Order, documents stating the content of the notice prescribed in that paragraph (including electronic or magnetic records recording the matters to be stated in those documents).
machine translation, not official
**第七項** 第一項の申込書並びに第五項の届出書及び申請書には、電磁的方法により提供されたこれらの申込書、届出書又は申請書に記載すべき事項を記録した電磁的記録を含むものとする。
art-48/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-7
The application forms set forth in paragraph (1) and the written notices and written applications set forth in paragraph (5) are to include electronic or magnetic records recording the matters to be stated in those application forms, written notices, or written applications that are provided by electronic or magnetic means.
machine translation, not official
### 第四十九条（非課税貯蓄申告書等の書式） — Forms of Statements of Tax-Exempt Savings, etc.
caption: machine translation, not official
art-49 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-49
**第一項** 非課税貯蓄申告書、非課税貯蓄申込書、非課税貯蓄限度額変更申告書、非課税貯蓄に関する異動申告書、非課税貯蓄廃止申告書及び非課税貯蓄相続申込書の書式は、財務省令で定める。
art-49/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-49/par-1
The forms of the statement of tax-exempt savings, the application to exempt savings from taxation, the declaration of change to the tax-exempt savings limit, the notice of change concerning tax-exempt savings, the notice of discontinuance of tax-exempt savings, and the application for continuing tax-exempt savings on inheritance are specified by Ministry of Finance Order.
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### 第五十条（金融機関の営業所等の届出及び営業所番号） — Notification of the Business Office of a Financial Institution or Other Such Place and Office Number
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art-50 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50
**第一項** 金融機関の営業所等の長は、財務省令で定めるところにより、当該金融機関の営業所等の名称及び所在地並びに当該金融機関の営業所等に係る金融機関等（第三十二条各号（金融機関等の範囲）に掲げる者をいう。）の個人番号又は法人番号（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第二条第十六項（定義）に規定する法人番号をいう。以下同じ。）（個人番号を有しない個人にあつては、名称及び所在地）その他の事項を記載した届出書を、当該金融機関の営業所等の所在地の所轄税務署長を経由して、国税庁長官に提出しなければならない。
art-50/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50/par-1
The head of the business office of a financial institution or other such place must, as provided by Ministry of Finance Order, submit to the Commissioner of the National Tax Agency, through the competent district director with jurisdiction over the location of that business office of a financial institution or other such place, a written notice stating the name and location of that business office of a financial institution or other such place, the individual number or corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (in the case of an individual who has no individual number, the name and location) of the financial institution, etc. (meaning a person listed in the items of Article 32 (Scope of Financial Institutions, etc.)) pertaining to that business office of a financial institution or other such place, and other matters.
machine translation, not official
**第二項** 国税庁長官は、前項の届出書の提出があつた場合には、当該届出書に係る金融機関の営業所等の全部又は一部につき、当該金融機関の営業所等ごとの番号（以下この条において「営業所番号」という。）を定め、又は当該営業所番号を変更することができる。
art-50/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50/par-2
Upon the submission of the written notice set forth in the preceding paragraph, the Commissioner of the National Tax Agency may, for all or some of the business offices of financial institutions or other such places pertaining to that written notice, determine a number for each such business office of a financial institution or other such place (hereinafter in this Article referred to as the "office number"), or change that office number.
machine translation, not official
**第三項** 国税庁長官は、前項の規定により営業所番号を定め、又は変更した場合には、当該金融機関の営業所等の長に対し、書面によりその旨及び当該営業所番号を通知するものとする。
art-50/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50/par-3
When the Commissioner of the National Tax Agency has determined or changed an office number under the preceding paragraph, the Commissioner is to notify the head of the business office of the financial institution or other such place concerned, in writing, to that effect and of that office number.
machine translation, not official
**第四項** 営業所番号の通知を受けた金融機関の営業所等の長は、税務署長に提出するこの節に規定する書類（電磁的方法により提供された当該書類に記載すべき事項を記録した電磁的記録を含む。）には、当該営業所番号を付記するものとする。
art-50/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50/par-4
The head of the business office of a financial institution or other such place that has received notice of an office number is to add that office number to the documents prescribed in this Section that are submitted to the district director (including electronic or magnetic records recording the matters to be stated in those documents that are provided by electronic or magnetic means).
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## 第四節 公共法人等及び公益信託等に係る非課税 — Section 4 Nontaxability Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.
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pt-1/ch-2/sec-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-2/sec-4
### 第五十一条（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額） — Amount of Distributions of Proceeds from Beneficial Interests in Loan Trusts for the Period During Which a Public Corporation, etc. Continuously Held Them
caption: machine translation, not official
art-51 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51
**第一項** 法第十一条第一項及び第二項（公共法人等及び公益信託等に係る非課税）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-51/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1
The amount calculated as provided by Cabinet Order prescribed in Article 11, paragraphs (1) and (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act is, in accordance with the categories of cases listed in the following items, the amount specified in the relevant item.
machine translation, not official
**一** 法第十一条第一項に規定する内国法人（以下この条から第五十一条の四まで（公社債等の利子等に係る非課税申告書の提出）において「公共法人等」という。）又は法第十一条第二項に規定する公益信託若しくは加入者保護信託（以下この条から第五十一条の四までにおいて「公益信託等」という。）の受託者が、その所有し、又はその公益信託等の信託財産に属する貸付信託の受益権の収益の分配の計算期間を通じて第五十一条の三第一項（公社債等に係る有価証券の記録等）の規定により金融機関の振替口座簿（第三十二条第一号、第四号及び第五号（金融機関等の範囲）に掲げる者が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿をいう。以下この条及び第五十一条の三において同じ。）に記載若しくは記録を受け、又は保管の委託をしている場合 当該計算期間に対応する収益の分配の額
art-51/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-1
Where a Domestic Corporation prescribed in Article 11, paragraph (1) of the Act (hereinafter in this Article through Article 51-4 (Submission of Tax-Exemption Return Forms Concerning Interest, etc. on Public and Corporate Bonds, etc.) referred to as a "public corporation, etc."), or the trustee of a public interest trust or participant protection trust prescribed in Article 11, paragraph (2) of the Act (hereinafter in this Article through Article 51-4 referred to as a "public interest trust, etc.") has, throughout the calculation period for distributions of proceeds from a beneficial interest in a Loan Trust that it owns or that belongs to the trust property of the public interest trust, etc., had an entry or record made in the transfer account book of a financial institution (meaning the transfer account book kept under the Act on Book-Entry Transfer of Corporate Bonds and Shares by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.); the same applies hereinafter in this Article and Article 51-3) pursuant to Article 51-3, paragraph (1) (Recording of Securities Pertaining to Public and Corporate Bonds, etc.), or placed it in custody: the amount of the distribution of proceeds corresponding to that calculation period;
machine translation, not official
**二** 公共法人等又は公益信託等の受託者が、その所有し、又はその公益信託等の信託財産に属する貸付信託の受益権につきその収益の分配の計算期間の中途において第五十一条の三第一項の規定により金融機関の振替口座簿に記載若しくは記録を受け、又は保管の委託をし、かつ、その記載若しくは記録を受け、又は保管の委託をした日から当該計算期間の終了の日までの期間を通じて金融機関の振替口座簿に記載若しくは記録を受け、又は保管の委託をしている場合 当該計算期間に対応する収益の分配の額に当該記載若しくは記録を受け、又は保管の委託をしている期間の日数を乗じこれを当該計算期間の日数で除して計算した金額
art-51/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-2
Where a public corporation, etc. or the trustee of a public interest trust, etc. has, in the middle of the calculation period for distributions of proceeds from a beneficial interest in a Loan Trust that it owns or that belongs to the trust property of the public interest trust, etc., had an entry or record made in the transfer account book of a financial institution, or placed it in custody, pursuant to Article 51-3, paragraph (1), and has, throughout the period from the day on which the entry or record was made or the custody was entrusted until the last day of that calculation period, had an entry or record made in the transfer account book of a financial institution, or kept it in custody: the amount calculated by multiplying the amount of the distribution of proceeds corresponding to that calculation period by the number of days in the period during which the entry or record has been made or the custody has been entrusted, and dividing the product by the number of days in that calculation period.
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### 第五十一条の二（公社債等の範囲） — Scope of Public and Corporate Bonds, etc.
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art-51-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2
**第一項** 法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する政令で定める受益権は、次に掲げる受益権とする。
art-51-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1
The beneficial interests specified by Cabinet Order prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Charitable Trusts) of the Act are the following beneficial interests:
machine translation, not official
**一** 貸付信託の受益権
art-51-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-1
a beneficial interest in a Loan Trust;
machine translation, not official
**二** 公社債投資信託の受益権
art-51-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-2
a beneficial interest in a Bond Investment Trust;
machine translation, not official
**三** 公社債等運用投資信託の受益権
art-51-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-3
a beneficial interest in a Bond-Based Investment Trust;
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**四** 法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権
art-51-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-4
a bond-type beneficial interest prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act.
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### 第五十一条の三（公社債等に係る有価証券の記録等） — Recording of Securities Pertaining to Public and Corporate Bonds, etc.
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art-51-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3
**第一項** 法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する政令で定める方法は、公共法人等又は公益信託等の受託者が所有し、又はその公益信託等の信託財産に属する同項に規定する公社債等（以下この項、次項及び次条において「公社債等」という。）の利子等（法第十一条第三項に規定する利子等をいう。次条において同じ。）につき法第十一条第一項及び第二項の規定の適用を受けようとする次の各号に掲げる公社債等の区分に応じ当該各号に定める方法とする。
art-51-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1
The method specified by Cabinet Order prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Charitable Trusts) of the Act is, for each category of public and corporate bonds, etc. listed in the following items for which a public corporation, etc. or the trustee of a public interest trust, etc. seeks to receive the application of Article 11, paragraphs (1) and (2) of the Act with respect to the interest and similar income (meaning the interest and similar income prescribed in Article 11, paragraph (3) of the Act; the same applies in the following Article) on the public and corporate bonds, etc. prescribed in Article 11, paragraph (3) of the Act (hereinafter in this paragraph, the following paragraph, and the following Article referred to as "public and corporate bonds, etc.") that it owns or that belong to the trust property of the public interest trust, etc., the method specified in the relevant item.
machine translation, not official
**一** 公社債及び前条各号に掲げる受益権（次号から第四号までに掲げるものを除く。） 金融機関の営業所等（第三十二条第一号、第四号及び第五号（金融機関等の範囲）に掲げる者の営業所、事務所その他これらに準ずるものをいう。以下この項並びに次項第一号及び第四号において同じ。）に係る金融機関の振替口座簿に記載又は記録を受ける方法
art-51-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-1
public and corporate bonds and the beneficial interests listed in the items of the preceding Article (excluding those listed in the following item through item (iv)): the method of having an entry or record made in the transfer account book of a financial institution pertaining to the business office or similar place of a financial institution (meaning the business office, office, or other similar place of a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.); the same applies hereinafter in this paragraph and in items (i) and (iv) of the following paragraph);
machine translation, not official
**二** 社債（法第二条第一項第九号（定義）に規定する社債であつて、金融商品取引法第二十九条の二第一項第八号（登録の申請）に規定する権利に該当するものをいう。以下この号及び次項第二号において同じ。） 金融商品取引業者等（同法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）又は同法第二条第十一項に規定する登録金融機関をいう。同号において同じ。）に特定管理方法（当該社債の譲渡についての制限を付すことその他の金融庁長官が定める要件を満たす方法をいう。）による保管の委託をする方法
art-51-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-2
corporate bonds (meaning corporate bonds prescribed in Article 2, paragraph (1), item (ix) (Definitions) of the Act that fall under the rights prescribed in Article 29-2, paragraph (1), item (viii) (Application for Registration) of the Financial Instruments and Exchange Act; the same applies hereinafter in this item and in item (ii) of the following paragraph): the method of placing them in custody, by a specified management method (meaning a method that satisfies requirements prescribed by the Commissioner of the Financial Services Agency, such as imposing restrictions on the transfer of those corporate bonds), with a financial instruments business operator or similar institution (meaning a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of that Act (limited to a person that conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act) or a registered financial institution prescribed in Article 2, paragraph (11) of that Act; the same applies in item (ii) of the following paragraph);
machine translation, not official
**三** 公社債及び前条第二号又は第三号に掲げる受益権で投資信託委託会社（投資信託及び投資法人に関する法律第二条第十一項（定義）に規定する投資信託委託会社をいう。次項第三号において同じ。）から取得するもの（前号に掲げるものを除く。） 振替の取次ぎをした当該投資信託委託会社の営業所を通じて金融機関の振替口座簿に記載又は記録を受ける方法
art-51-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-3
public and corporate bonds and the beneficial interests listed in item (ii) or (iii) of the preceding Article that are acquired from an Investment Trust management company (meaning an Investment Trust management company prescribed in Article 2, paragraph (11) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies in item (iii) of the following paragraph) (excluding those listed in the preceding item): the method of having an entry or record made in the transfer account book of a financial institution through the business office of that Investment Trust management company that has brokered the transfer;
machine translation, not official
**四** 長期信用銀行法第八条（長期信用銀行債の発行）の規定による長期信用銀行債その他財務省令で定める公社債等、記名式の貸付信託及び公募公社債等運用投資信託（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託に限る。）の受益証券（第二号に掲げるものを除く。） 金融機関の営業所等に係る金融機関の振替口座簿に記載若しくは記録を受ける方法又は金融機関の営業所等に保管される方法
art-51-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-4
long-term credit bank debentures under Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act and other public and corporate bonds, etc. specified by Ministry of Finance Order, and beneficiary certificates in registered form of Loan Trusts and Bond-Based Investment Trusts Under Public Offering (limited to Investment Trusts not managed under instructions from the settlor prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations) (excluding those listed in item (ii)): the method of having an entry or record made in the transfer account book of a financial institution pertaining to the business office or similar place of a financial institution, or the method of having them kept at the business office or similar place of a financial institution.
machine translation, not official
**第二項** 次の各号に掲げる営業所等（営業所、事務所その他これらに準ずるものをいう。第二号において同じ。）（次条において「金融機関等の営業所等」という。）は、当該各号に定める公社債等につき、帳簿を備え、その記載若しくは記録を受け、又は保管の委託をした者の各人別に口座を設け、財務省令で定める事項を記載し、又は記録しなければならない。
art-51-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2
The business offices or similar places (meaning business offices, offices, or other places equivalent to these; the same applies in item (ii)) listed in the following items (hereinafter in the following Article referred to as the "office of a financial institution or similar body") must, for the public and corporate bonds, etc. specified in the relevant item, keep books, set up an account for each person who has had an entry or record made or has placed the bonds in custody, and enter or record the matters specified by Ministry of Finance Order.
machine translation, not official
**一** 前項第一号の金融機関の営業所等 同号の金融機関の振替口座簿に記載又は記録をした公社債等
art-51-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-1
the business office or similar place of a financial institution set forth in item (i) of the preceding paragraph: the public and corporate bonds, etc. for which an entry or record has been made in the transfer account book of a financial institution set forth in that item;
machine translation, not official
**二** 前項第二号の金融商品取引業者等の営業所等 同号の保管の委託を受けた社債
art-51-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-2
the business office or similar place of a financial instruments business operator or similar institution set forth in item (ii) of the preceding paragraph: the corporate bonds for which custody has been accepted as set forth in that item;
machine translation, not official
**三** 前項第三号の投資信託委託会社の営業所 同号の金融機関の振替口座簿に記載又は記録をした公社債等
art-51-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-3
the business office of the Investment Trust management company set forth in item (iii) of the preceding paragraph: the public and corporate bonds, etc. for which an entry or record has been made in the transfer account book of a financial institution set forth in that item;
machine translation, not official
**四** 前項第四号の金融機関の営業所等 同号の金融機関の振替口座簿に記載若しくは記録をし、又は同号の保管の委託を受けた公社債等
art-51-3/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-4
the business office or similar place of a financial institution set forth in item (iv) of the preceding paragraph: the public and corporate bonds, etc. for which an entry or record has been made in the transfer account book of a financial institution, or for which custody has been accepted, as set forth in that item.
machine translation, not official
**第三項** 金融庁長官は、第一項第二号の規定により要件を定めたときは、これを告示する。
art-51-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-3
When the Commissioner of the Financial Services Agency has specified requirements pursuant to paragraph (1), item (ii), the Commissioner is to give public notice thereof.
machine translation, not official
**第四項** 第一項及び第二項に定めるもののほか、同項の帳簿の保存に関し必要な事項は、財務省令で定める。
art-51-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-4
In addition to what is provided for in paragraphs (1) and (2), necessary matters concerning the retention of the books set forth in paragraph (2) are specified by Ministry of Finance Order.
machine translation, not official
### 第五十一条の四（公社債等の利子等に係る非課税申告書の提出） — Submission of Tax-Exemption Return Forms Concerning Interest, etc. on Public and Corporate Bonds, etc.
caption: machine translation, not official
art-51-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4
**第一項** 公共法人等又は公益信託等の受託者は、その支払を受けるべき公社債等の利子等につき法第十一条第一項及び第二項（公共法人等及び公益信託等に係る非課税）の規定の適用を受けようとする場合には、当該公社債等の利子等の支払を受けるべき日の前日までに、同条第三項に規定する申告書を金融機関等の営業所等及び支払者（同項に規定する支払者をいう。以下この項及び第六項において同じ。）を経由してその支払者の当該利子等に係る法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。
art-51-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-1
Where a public corporation, etc. or the trustee of a public interest trust, etc. seeks to receive the application of Article 11, paragraphs (1) and (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act with respect to the interest and similar income on public and corporate bonds, etc. that it is to be paid, it must, by the day preceding the day on which it is to be paid the interest and similar income on those public and corporate bonds, etc., submit the return form prescribed in Article 11, paragraph (3) of the Act, through the office of a financial institution or similar body and the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies hereinafter in this paragraph and paragraph (6)), to the competent district director with jurisdiction over the place for tax payment of that payer for that interest and similar income under Article 17 (Locality for Paying Over Withholding Tax) of the Act (or, where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated).
machine translation, not official
**第二項** 前項の金融機関等の営業所等の長は、同項の申告書に記載されている公社債等に係る有価証券の記載若しくは記録、保管又は振替の取次ぎに関する事項と前条第二項の帳簿に記載されている当該公社債等に係る有価証券の記載若しくは記録、保管又は振替の取次ぎに関する事項とが異なるときは、当該申告書を受理してはならない。
art-51-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-2
The head of the office of a financial institution or similar body set forth in the preceding paragraph must not accept the return form if the matters concerning the entry or record, custody, or brokering of transfer of Securities pertaining to the public and corporate bonds, etc. stated in the return form set forth in that paragraph differ from the matters concerning the entry or record, custody, or brokering of transfer of Securities pertaining to those public and corporate bonds, etc. stated in the books set forth in paragraph (2) of the preceding Article.
machine translation, not official
**第三項** 第一項の場合において、同項の申告書が同項の金融機関等の営業所等に受理されたときは、当該申告書は、その受理された日に同項の税務署長に提出されたものとみなす。
art-51-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-3
In the case referred to in paragraph (1), when the return form set forth in that paragraph is accepted by the office of a financial institution or similar body set forth in that paragraph, that return form is deemed to have been submitted to the district director set forth in that paragraph on the day on which it was accepted.
machine translation, not official
**第四項** 第一項の公共法人等又は公益信託等の受託者は、同項の規定による申告書の提出に代えて、同項の金融機関等の営業所等に対し、当該申告書に記載すべき事項を電磁的方法（法第十一条第四項に規定する電磁的方法をいう。第六項において同じ。）により提供することができる。この場合において、当該公共法人等又は公益信託等の受託者は、当該申告書を当該金融機関等の営業所等に提出したものとみなす。
art-51-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-4
A public corporation, etc. or the trustee of a public interest trust, etc. set forth in paragraph (1) may, in lieu of submitting a return form pursuant to that paragraph, provide the matters to be stated in that return form to the office of a financial institution or similar body set forth in that paragraph by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act; the same applies in paragraph (6)). In this case, that public corporation, etc. or the trustee of that public interest trust, etc. is deemed to have submitted that return form to that office of a financial institution or similar body.
machine translation, not official
**第五項** 法第十一条第四項又は前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「に受理された」とあるのは「が提供を受けた」と、「受理された日」とあるのは「提供を受けた日」とする。
art-51-4/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-5
With respect to the application of paragraph (3) in the case where Article 11, paragraph (4) of the Act or the preceding paragraph applies, the phrase "the return form set forth in that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return form set forth in that paragraph are", the phrase "accepted by" with "provided to", and the phrase "the day on which it was accepted" with "the day on which they were provided".
machine translation, not official
**第六項** 第一項の申告書を受理した金融機関等の営業所等の長は、同項の規定による申告書の提出に代えて、同項の支払者に対し、当該申告書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該金融機関等の営業所等の長は、当該申告書を当該支払者に提出したものとみなす。
art-51-4/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-6
The head of the office of a financial institution or similar body that has accepted the return form set forth in paragraph (1) may, in lieu of submitting a return form pursuant to that paragraph, provide the matters to be stated in that return form to the payer set forth in that paragraph by electronic or magnetic means. In this case, the head of that office of a financial institution or similar body is deemed to have submitted that return form to that payer.
machine translation, not official
### 第五十一条の五（公共法人等に該当する農業協同組合連合会の要件等） — Requirements, etc. for Federations of Agricultural Cooperatives Falling Under Public Corporations, etc.
caption: machine translation, not official
art-51-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5
**第一項** 法別表第一の農業協同組合連合会の項に規定する政令で定める要件は、当該農業協同組合連合会の定款に次に掲げる定めがあることとする。
art-51-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5/par-1
The requirements specified by Cabinet Order prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Act are that the articles of incorporation of the federation of agricultural cooperatives contain the following provisions:
machine translation, not official
**一** 当該農業協同組合連合会の行う事業は、農業協同組合法第十条第一項第十一号（医療に関する施設）に掲げる事業（これに附帯する事業を含む。）又は当該事業及び同項第十二号（老人の福祉に関する施設）に掲げる事業（これらに附帯する事業を含む。）に限る旨の定め
art-51-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5/par-1/item-1
a provision that the business conducted by the federation of agricultural cooperatives is limited to the business listed in Article 10, paragraph (1), item (xi) (Facilities Relating to Medical Care) of the Agricultural Co-operatives Act (including business incidental thereto), or that business and the business listed in item (xii) (Facilities Relating to the Welfare of the Elderly) of that paragraph (including business incidental thereto);
machine translation, not official
**二** 当該農業協同組合連合会は、剰余金の配当（出資に係るものに限る。）を行わない旨の定め
art-51-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5/par-1/item-2
a provision that the federation of agricultural cooperatives is not to pay dividends of surplus (limited to those on capital contributions);
machine translation, not official
**三** 当該農業協同組合連合会が解散したときは、その残余財産が国若しくは地方公共団体又は第一号に規定する事業を行う他の農業協同組合連合会に帰属する旨の定め
art-51-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5/par-1/item-3
a provision that, when the federation of agricultural cooperatives is dissolved, its residual assets are to revert to the State, a local government, or another federation of agricultural cooperatives that conducts the business prescribed in item (i).
machine translation, not official
**第二項** 農業協同組合連合会は、法別表第一の農業協同組合連合会の項に規定する指定を受けようとするときは、その名称及び主たる事務所の所在地、その設置する病院又は診療所の名称及び所在地その他の財務省令で定める事項を記載した申請書に定款の写しその他の財務省令で定める書類を添付し、これを財務大臣に提出しなければならない。
art-51-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5/par-2
A federation of agricultural cooperatives that seeks to receive the designation prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Act must attach a copy of its articles of incorporation and other documents specified by Ministry of Finance Order to a written application stating its name and the location of its principal office, the name and location of the hospitals or clinics it establishes, and other matters specified by Ministry of Finance Order, and submit it to the Minister of Finance.
machine translation, not official
**第三項** 財務大臣は、法別表第一の農業協同組合連合会の項の規定により農業協同組合連合会を指定したときは、これを告示する。
art-51-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5/par-3
When the Minister of Finance has designated a federation of agricultural cooperatives pursuant to the row for federations of agricultural cooperatives in Appended Table 1 of the Act, the Minister is to give public notice thereof.
machine translation, not official
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## Cites
- art-17/par-1: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-17/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第四項 → 租税特別措置法 第三十七条の十第四項 (Article 37-10, paragraph (4)), art-37-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第三十七条の十一第三項 → 租税特別措置法 第三十七条の十一第三項 (Article 37-11, paragraph (3)), art-37-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-3 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 同法第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 同法第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第八号 → 租税特別措置法 第三十七条の十第三項第八号 (Article 37-10, paragraph (3), item (viii)), art-37-10/par-3/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-8 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第九号 → 租税特別措置法 第三十七条の十第三項第九号 (Article 37-10, paragraph (3), item (ix)), art-37-10/par-3/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-9 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第一号 (Article 37-10, paragraph (4), item (i)), art-37-10/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-1 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第二号 (Article 37-10, paragraph (4), item (ii)), art-37-10/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-2 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第三号 (Article 37-10, paragraph (4), item (iii)), art-37-10/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-3 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第四項第一号から第四号まで → 租税特別措置法 第三十七条の十第四項第四号 (Article 37-10, paragraph (4), item (iv)), art-37-10/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-4/item-4 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第一号 (Article 37-11, paragraph (4), item (i)), art-37-11/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-1 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第二号 (Article 37-11, paragraph (4), item (ii)), art-37-11/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-2 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 第三十七条の十一第四項第一号から第三号まで → 租税特別措置法 第三十七条の十一第四項第三号 (Article 37-11, paragraph (4), item (iii)), art-37-11/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-3 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第一号 (Article 37-10, paragraph (2), item (i)), art-37-10/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-1 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第二号 (Article 37-10, paragraph (2), item (ii)), art-37-10/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-2 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第三号 (Article 37-10, paragraph (2), item (iii)), art-37-10/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-3 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第四号 (Article 37-10, paragraph (2), item (iv)), art-37-10/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-4 (e-Gov law ID 332AC0000000026)
- art-17/par-1: 同法第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第五号 (Article 37-10, paragraph (2), item (v)), art-37-10/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-5 (e-Gov law ID 332AC0000000026)
- art-17/par-1: この条 → 所得税法施行令 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17
- art-17/par-1: 次項 → 所得税法施行令 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2
- art-17/par-1/item-1: 金融商品取引法第二条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-8/item-3 (e-Gov law ID 323AC0000000025)
- art-17/par-1/item-2: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-17/par-1/item-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025)
- art-17/par-1/item-2: 同条第二項 → 金融商品取引法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-2 (e-Gov law ID 323AC0000000025)
- art-17/par-1/item-2: この項 → 所得税法施行令 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1
- art-17/par-1/item-3: 金融商品取引法第二条第十一項 → 金融商品取引法 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-11 (e-Gov law ID 323AC0000000025)
- art-17/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-17/par-2: この項 → 所得税法施行令 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2
- art-17/par-3: この項 → 所得税法施行令 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3
- art-17/par-3: 前二項 → 所得税法施行令 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-1
- art-17/par-3: 前二項 → 所得税法施行令 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-2
- art-17/par-3/item-1: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-1: 同条第二項 → 所得税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-2 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-2: 法第五十七条の四第三項第一号 → 所得税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-2: 同項第二号 → 所得税法 第五十七条の四第三項第二号 (Article 57-4, paragraph (3), item (ii)), art-57-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-2: 同項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-2: 同項第四号 → 所得税法 第五十七条の四第三項第四号 (Article 57-4, paragraph (3), item (iv)), art-57-4/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-4 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-2: 同項第五号 → 所得税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-2: 同項第六号 → 所得税法 第五十七条の四第三項第六号 (Article 57-4, paragraph (3), item (vi)), art-57-4/par-3/item-6 — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3/item-6 (e-Gov law ID 340AC0000000033)
- art-17/par-3/item-3: この項 → 所得税法施行令 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3
- art-17/par-3/item-4: 第百十一条第二項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111/par-2
- art-17/par-3/item-5: 第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-1
- art-17/par-3/item-6: 第百十二条第三項 → 所得税法施行令 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-3
- art-17/par-3/item-6: この号 → 所得税法施行令 第十七条第三項第六号 (Article 17, paragraph (3), item (vi)), art-17/par-3/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-6
- art-17/par-3/item-7: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-1
- art-17/par-3/item-8: 第百十三条第六項 → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-6
- art-17/par-3/item-9: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113-2/par-1
- art-17/par-3/item-10: 第百十五条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-115
- art-17/par-3/item-11: 投資信託及び投資法人に関する法律第二条第十七項 → e-Gov law 326AC0100000198, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- art-17/par-3/item-11: 次号 → 所得税法施行令 第十七条第三項第十二号 (Article 17, paragraph (3), item (xii)), art-17/par-3/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-3/item-12
- art-17/par-3/item-11: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-116
- art-17/par-4: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-17/par-4: この項 → 所得税法施行令 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4
- art-17/par-4/item-1: この項 → 所得税法施行令 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4
- art-17/par-4/item-2: 前号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/income-tax-act/art-23 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act/art-24 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/income-tax-act/art-25 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/income-tax-act/art-26 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/income-tax-act/art-28 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/income-tax-act/art-29 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/income-tax-act/art-30 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/income-tax-act/art-31 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/income-tax-act/art-32 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/income-tax-act/art-34 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第二十三条から第三十五条まで → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act/art-69 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/income-tax-act/art-32/par-3 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-2: 法第三十四条第二項 → 所得税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/income-tax-act/art-34/par-2 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-3: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-17/par-4/item-3: 前二号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1
- art-17/par-4/item-3: 前二号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2
- art-17/par-4/item-4: 第一号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1
- art-17/par-4/item-4: 第二号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2
- art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1
- art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2
- art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第三号 (Article 17, paragraph (4), item (iii)), art-17/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-3
- art-17/par-4/item-5: 前各号 → 所得税法施行令 第十七条第四項第四号 (Article 17, paragraph (4), item (iv)), art-17/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-4
- art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第一号 (Article 17, paragraph (4), item (i)), art-17/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-1
- art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-2
- art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第三号 (Article 17, paragraph (4), item (iii)), art-17/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-3
- art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第四号 (Article 17, paragraph (4), item (iv)), art-17/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-4
- art-17/par-4/item-6: 前各号 → 所得税法施行令 第十七条第四項第五号 (Article 17, paragraph (4), item (v)), art-17/par-4/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4/item-5
- art-18/par-1: 法第九条第一項第一号 → 所得税法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-19/par-1: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-20/par-1: 法第九条第一項第三号 → 所得税法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-20/par-1/item-4: 法第九条第一項第三号 → 所得税法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-20/par-2: 法第九条第一項第三号 → 所得税法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-20/par-2: この項 → 所得税法施行令 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2
- art-20/par-2/item-2: 前号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
- art-20/par-2/item-3: 第一号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
- art-20/par-2/item-3: 次号 → 所得税法施行令 第二十条第二項第四号 (Article 20, paragraph (2), item (iv)), art-20/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-4
- art-20/par-2/item-4: 第一号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
- art-20/par-2/item-4: 前号 → 所得税法施行令 第二十条第二項第三号 (Article 20, paragraph (2), item (iii)), art-20/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-3
- art-20/par-2/item-5: 第一号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
- art-20-2/par-1: 法第九条第一項第五号 → 所得税法 第九条第一項第五号 (Article 9, paragraph (1), item (v)), art-9/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-20-2/par-1/item-1: この条 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2
- art-20-2/par-1/item-1: 第五号 → 所得税法施行令 第二十条の二第一項第五号 (Article 20-2, paragraph (1), item (v)), art-20-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-5
- art-20-2/par-1/item-1: 第六号 → 所得税法施行令 第二十条の二第一項第六号 (Article 20-2, paragraph (1), item (vi)), art-20-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-6
- art-20-2/par-1/item-2: 次号 → 所得税法施行令 第二十条の二第一項第三号 (Article 20-2, paragraph (1), item (iii)), art-20-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-3
- art-20-2/par-1/item-2: 第五号 → 所得税法施行令 第二十条の二第一項第五号 (Article 20-2, paragraph (1), item (v)), art-20-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-5
- art-20-2/par-1/item-2: 第六号 → 所得税法施行令 第二十条の二第一項第六号 (Article 20-2, paragraph (1), item (vi)), art-20-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-6
- art-20-2/par-1/item-3: この号 → 所得税法施行令 第二十条の二第一項第三号 (Article 20-2, paragraph (1), item (iii)), art-20-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-3
- art-20-2/par-1/item-3: 第六号 → 所得税法施行令 第二十条の二第一項第六号 (Article 20-2, paragraph (1), item (vi)), art-20-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-6
- art-20-2/par-1/item-3: 前号 → 所得税法施行令 第二十条の二第一項第二号 (Article 20-2, paragraph (1), item (ii)), art-20-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2
- art-20-2/par-1/item-4: 第一号 → 所得税法施行令 第二十条の二第一項第一号 (Article 20-2, paragraph (1), item (i)), art-20-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-1
- art-20-2/par-1/item-4: 次号 → 所得税法施行令 第二十条の二第一項第五号 (Article 20-2, paragraph (1), item (v)), art-20-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-5
- art-20-2/par-1/item-4: 第六号 → 所得税法施行令 第二十条の二第一項第六号 (Article 20-2, paragraph (1), item (vi)), art-20-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-6
- art-20-2/par-1/item-4: この条 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2
- art-20-2/par-1/item-5: 次号 → 所得税法施行令 第二十条の二第一項第六号 (Article 20-2, paragraph (1), item (vi)), art-20-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-6
- art-20-2/par-1/item-5: 第二号 → 所得税法施行令 第二十条の二第一項第二号 (Article 20-2, paragraph (1), item (ii)), art-20-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2
- art-20-2/par-1/item-6: 第二号 → 所得税法施行令 第二十条の二第一項第二号 (Article 20-2, paragraph (1), item (ii)), art-20-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2/par-1/item-2
- art-21/par-1: 法第九条第一項第六号 → 所得税法 第九条第一項第六号 (Article 9, paragraph (1), item (vi)), art-9/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-21/par-1/item-1: 船員法第八十条第一項 → e-Gov law 322AC0000000100, 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — not held in this collection
- art-21/par-1/item-3: 前号 → 所得税法施行令 第二十一条第一項第二号 (Article 21, paragraph (1), item (ii)), art-21/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-2
- art-21/par-1/item-4: 国家公務員宿舎法（昭和二十四年法律第百十七号）第十二条 → e-Gov law 324AC0000000117, 第十二条 (Article 12), art-12 — not held in this collection
- art-22/par-1: 法第九条第一項第七号 → 所得税法 第九条第一項第七号 (Article 9, paragraph (1), item (vii)), art-9/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-23/par-1: 法第九条第一項第八号 → 所得税法 第九条第一項第八号 (Article 9, paragraph (1), item (viii)), art-9/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-23/par-2: 前項 → 所得税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-1
- art-24/par-1: 法第九条第一項第八号 → 所得税法 第九条第一項第八号 (Article 9, paragraph (1), item (viii)), art-9/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-24/par-1: 前条第一項 → 所得税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23/par-1
- art-24/par-1: 第一号 → 所得税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-24/par-1/item-1
- art-25/par-1: 法第九条第一項第九号 → 所得税法 第九条第一項第九号 (Article 9, paragraph (1), item (ix)), art-9/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-26/par-1: 法第九条第一項第十号 → 所得税法 第九条第一項第十号 (Article 9, paragraph (1), item (x)), art-9/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-26/par-1: 国税通則法（昭和三十七年法律第六十六号）第二条第十号 → 国税通則法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-10 (e-Gov law ID 337AC0000000066)
- art-27/par-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-28/par-1: 法第九条第一項第十四号 → 所得税法 第九条第一項第十四号 (Article 9, paragraph (1), item (xiv)), art-9/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-14 (e-Gov law ID 340AC0000000033)
- art-28/par-1: 特定非営利活動促進法（平成十年法律第七号）第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-28/par-1: 次項 → 所得税法施行令 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-2
- art-28/par-2: 前項 → 所得税法施行令 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-1
- art-29/par-1: 法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-29/par-1/item-1: 法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-29/par-1/item-1: この項 → 所得税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1
- art-29/par-1/item-4: 前三号 → 所得税法施行令 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-1
- art-29/par-1/item-4: 前三号 → 所得税法施行令 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-2
- art-29/par-1/item-4: 前三号 → 所得税法施行令 第二十九条第一項第三号 (Article 29, paragraph (1), item (iii)), art-29/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-3
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-1
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-2
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第三号 (Article 29, paragraph (1), item (iii)), art-29/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-3
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第四号 (Article 29, paragraph (1), item (iv)), art-29/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-4
- art-29/par-2: 前項 → 所得税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1
- art-29/par-2: 法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-30/par-1: 法第九条第一項第十八号 → 所得税法 第九条第一項第十八号 (Article 9, paragraph (1), item (xviii)), art-9/par-1/item-18 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-18 (e-Gov law ID 340AC0000000033)
- art-30/par-1/item-1: 保険業法（平成七年法律第百五号）第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-30/par-1/item-1: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-30/par-1/item-1: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-30/par-1/item-1: この号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-1
- art-30/par-1/item-1: この条 → 所得税法施行令 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30
- art-30/par-1/item-1: 同法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-30/par-1/item-1: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-30/par-1/item-2: 前号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-1
- art-30/par-1/item-2: 第百八十四条第四項 → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-4
- art-30/par-1/item-2: 第九十四条 → 所得税法施行令 第九十四条 (Article 94), art-94 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94
- art-30/par-1/item-3: 第九十四条 → 所得税法施行令 第九十四条 (Article 94), art-94 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94
- art-31/par-1/item-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-31/par-1/item-1: 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-31/par-1/item-1: 第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-4 (e-Gov law ID 340AC0000000033)
- art-31/par-1/item-2: 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-31/par-1/item-3: 第三十二条第一号 → 所得税法施行令 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-1
- art-31/par-1/item-3: 第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4
- art-31/par-1/item-3: 第五号 → 所得税法施行令 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-5
- art-31-2/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-31-2/par-1/item-1: 国民年金法（昭和三十四年法律第百四十一号）第十五条第二号 → 国民年金法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/national-pension-act/art-15/par-1/item-2 (e-Gov law ID 334AC0000000141)
- art-31-2/par-1/item-2: 厚生年金保険法（昭和二十九年法律第百十五号）第三十二条第二号 → 厚生年金保険法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-32/par-1/item-2 (e-Gov law ID 329AC0000000115)
- art-31-2/par-1/item-2: 同条第三号 → 厚生年金保険法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/ja/employees-pension-insurance-act/art-32/par-1/item-3 (e-Gov law ID 329AC0000000115)
- art-31-2/par-1/item-2: 同法第五十九条第一項 → 厚生年金保険法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-59/par-1 (e-Gov law ID 329AC0000000115)
- art-31-2/par-1/item-3: 恩給法第二条第一項 → e-Gov law 212AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-31-2/par-1/item-3: 同法第七十二条第一項 → e-Gov law 212AC0000000048, 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — not held in this collection
- art-31-2/par-1/item-4: 労働者災害補償保険法（昭和二十二年法律第五十号）第十二条の八第一項第六号 → 労働者災害補償保険法 第十二条の八第一項第六号 (Article 12-8, paragraph (1), item (vi)), art-12-8/par-1/item-6 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-12-8/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第十五条第一項 → 労働者災害補償保険法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-15/par-1 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の二第六号 → 労働者災害補償保険法 第二十条の二第一項第六号 (Article 20-2, paragraph (1), item (vi)), art-20-2/par-1/item-6 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-20-2/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の五第二項 → 労働者災害補償保険法 第二十条の五第二項 (Article 20-5, paragraph (2)), art-20-5/par-2 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-20-5/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十一条第六号 → 労働者災害補償保険法 第二十一条第一項第六号 (Article 21, paragraph (1), item (vi)), art-21/par-1/item-6 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-21/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十二条の三第二項 → 労働者災害補償保険法 第二十二条の三第二項 (Article 22-3, paragraph (2)), art-22-3/par-2 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-22-3/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第十六条 → 労働者災害補償保険法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-16 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の六第二項 → 労働者災害補償保険法 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-20-6/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十二条の四第二項 → 労働者災害補償保険法 第二十二条の四第二項 (Article 22-4, paragraph (2)), art-22-4/par-2 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-22-4/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第十六条の二第一項 → 労働者災害補償保険法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-16-2/par-1 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の六第三項 → 労働者災害補償保険法 第二十条の六第三項 (Article 20-6, paragraph (3)), art-20-6/par-3 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-20-6/par-3 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 第二十二条の四第三項 → 労働者災害補償保険法 第二十二条の四第三項 (Article 22-4, paragraph (3)), art-22-4/par-3 — https://japanlaw.org/ja/industrial-accident-insurance-act/art-22-4/par-3 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-5: 船員保険法（昭和十四年法律第七十三号）第八十七条第一項 → e-Gov law 314AC0000000073, 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — not held in this collection
- art-31-2/par-1/item-5: 同法第九十七条 → e-Gov law 314AC0000000073, 第九十七条 (Article 97), art-97 — not held in this collection
- art-31-2/par-1/item-5: 同法第三十五条第一項 → e-Gov law 314AC0000000073, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-31-2/par-1/item-6: 国家公務員災害補償法（昭和二十六年法律第百九十一号）第九条第三号 → e-Gov law 326AC0000000191, 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-6: 同条第四号 → e-Gov law 326AC0000000191, 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-6: 同条第六号 → e-Gov law 326AC0000000191, 第九条第一項第六号 (Article 9, paragraph (1), item (vi)), art-9/par-1/item-6 — not held in this collection
- art-31-2/par-1/item-6: 同法第十六条第一項 → e-Gov law 326AC0000000191, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- art-31-2/par-1/item-7: 地方公務員災害補償法（昭和四十二年法律第百二十一号）第二十五条第一項第三号 → e-Gov law 342AC0000000121, 第二十五条第一項第三号 (Article 25, paragraph (1), item (iii)), art-25/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-7: 同項第四号 → e-Gov law 342AC0000000121, 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-7: 同項第六号 → e-Gov law 342AC0000000121, 第二十五条第一項第六号 (Article 25, paragraph (1), item (vi)), art-25/par-1/item-6 — not held in this collection
- art-31-2/par-1/item-7: 同法第三十二条第一項 → e-Gov law 342AC0000000121, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection
- art-31-2/par-1/item-8: 公害健康被害の補償等に関する法律（昭和四十八年法律第百十一号）第三条第一項第二号 → e-Gov law 348AC0000000111, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- art-31-2/par-1/item-8: 同項第三号 → e-Gov law 348AC0000000111, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-8: 同法第三十条第一項 → e-Gov law 348AC0000000111, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-31-2/par-1/item-9: 独立行政法人医薬品医療機器総合機構法（平成十四年法律第百九十二号）第十五条第一項第一号 → e-Gov law 414AC0000000192, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- art-31-2/par-1/item-9: 第二号 → e-Gov law 414AC0000000192, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- art-31-2/par-1/item-9: 同法第十六条第一項第四号 → e-Gov law 414AC0000000192, 第十六条第一項第四号 (Article 16, paragraph (1), item (iv)), art-16/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-9: 第二十条第一項第四号 → e-Gov law 414AC0000000192, 第二十条第一項第四号 (Article 20, paragraph (1), item (iv)), art-20/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-10: 戦傷病者戦没者遺族等援護法（昭和二十七年法律第百二十七号）第五条第一号 → e-Gov law 327AC0000000127, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-31-2/par-1/item-10: 同条第二号 → e-Gov law 327AC0000000127, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-31-2/par-1/item-10: 同法第二十四条 → e-Gov law 327AC0000000127, 第二十四条 (Article 24), art-24 — not held in this collection
- art-31-2/par-1/item-11: 児童扶養手当法（昭和三十六年法律第二百三十八号）第四条第一項 → 児童扶養手当法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/child-rearing-allowance-act/art-4/par-1 (e-Gov law ID 336AC0000000238)
- art-31-2/par-1/item-12: 予防接種法（昭和二十三年法律第六十八号）第十六条第一項第三号 → e-Gov law 323AC0000000068, 第十六条第一項第三号 (Article 16, paragraph (1), item (iii)), art-16/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-12: 第二項第三号 → e-Gov law 323AC0000000068, 第十六条第二項第三号 (Article 16, paragraph (2), item (iii)), art-16/par-2/item-3 — not held in this collection
- art-31-2/par-1/item-12: 同項第四号 → e-Gov law 323AC0000000068, 第十六条第二項第四号 (Article 16, paragraph (2), item (iv)), art-16/par-2/item-4 — not held in this collection
- art-31-2/par-1/item-13: 特別児童扶養手当等の支給に関する法律（昭和三十九年法律第百三十四号）第十七条 → e-Gov law 339AC0000000134, 第十七条 (Article 17), art-17 — not held in this collection
- art-31-2/par-1/item-13: 同法第二十六条の二 → e-Gov law 339AC0000000134, 第二十六条の二 (Article 26-2), art-26-2 — not held in this collection
- art-31-2/par-1/item-14: 地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-31-2/par-1/item-14: 同法第二百五十二条の二十二第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十二第一項 (Article 252-22, paragraph (1)), art-252-22/par-1 — not held in this collection
- art-31-2/par-1/item-15: 精神保健及び精神障害者福祉に関する法律第四十五条第二項 → e-Gov law 325AC0100000123, 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — not held in this collection
- art-31-2/par-1/item-16: 原子爆弾被爆者に対する援護に関する法律第二十四条第一項 → e-Gov law 406AC0000000117, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十五条第一項 → e-Gov law 406AC0000000117, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十六条第一項 → e-Gov law 406AC0000000117, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十七条第一項 → e-Gov law 406AC0000000117, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十八条第一項 → e-Gov law 406AC0000000117, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-31-2/par-1/item-17: 戦傷病者特別援護法第四条 → e-Gov law 338AC1000000168, 第四条 (Article 4), art-4 — not held in this collection
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第一号 (Article 31-2, paragraph (1), item (i)), art-31-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-1
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十号 (Article 31-2, paragraph (1), item (x)), art-31-2/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-10
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十一号 (Article 31-2, paragraph (1), item (xi)), art-31-2/par-1/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-11
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十二号 (Article 31-2, paragraph (1), item (xii)), art-31-2/par-1/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-12
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十三号 (Article 31-2, paragraph (1), item (xiii)), art-31-2/par-1/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-13
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十四号 (Article 31-2, paragraph (1), item (xiv)), art-31-2/par-1/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-14
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十五号 (Article 31-2, paragraph (1), item (xv)), art-31-2/par-1/item-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-15
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十六号 (Article 31-2, paragraph (1), item (xvi)), art-31-2/par-1/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-16
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十七号 (Article 31-2, paragraph (1), item (xvii)), art-31-2/par-1/item-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-17
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第二号 (Article 31-2, paragraph (1), item (ii)), art-31-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-2
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第三号 (Article 31-2, paragraph (1), item (iii)), art-31-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-3
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第四号 (Article 31-2, paragraph (1), item (iv)), art-31-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-4
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第五号 (Article 31-2, paragraph (1), item (v)), art-31-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-5
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第六号 (Article 31-2, paragraph (1), item (vi)), art-31-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-6
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第七号 (Article 31-2, paragraph (1), item (vii)), art-31-2/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-7
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第八号 (Article 31-2, paragraph (1), item (viii)), art-31-2/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-8
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第九号 (Article 31-2, paragraph (1), item (ix)), art-31-2/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-9
- art-32/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-32/par-1/item-1: 信託業法（平成十六年法律第百五十四号）第三条 → e-Gov law 416AC0000000154, 第三条 (Article 3), art-3 — not held in this collection
- art-32/par-1/item-1: 第五十三条第一項 → e-Gov law 416AC0000000154, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection
- art-32/par-1/item-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection
- art-32/par-1/item-2: 労働基準法第十八条 → 労働基準法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/labor-standards-act/art-18 (e-Gov law ID 322AC0000000049)
- art-32/par-1/item-2: 船員法第三十四条 → e-Gov law 322AC0000000100, 第三十四条 (Article 34), art-34 — not held in this collection
- art-32/par-1/item-3: 国家公務員共済組合法第九十八条 → e-Gov law 333AC0000000128, 第九十八条 (Article 98), art-98 — not held in this collection
- art-32/par-1/item-3: 地方公務員等共済組合法第百十二条第一項 → e-Gov law 337AC0000000152, 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — not held in this collection
- art-32/par-1/item-3: 私立学校教職員共済法第二十六条第一項 → e-Gov law 328AC0000000245, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-32/par-1/item-4: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-32/par-1/item-4: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025)
- art-32/par-1/item-5: 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-33/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-33/par-2: 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-33/par-3: 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-33/par-4: 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-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第一号 (Article 33, paragraph (4), item (i)), art-33/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-1
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第二号 (Article 33, paragraph (4), item (ii)), art-33/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-2
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-3
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第四号 (Article 33, paragraph (4), item (iv)), art-33/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-4
- art-33/par-4: 第一号から第五号まで → 所得税法施行令 第三十三条第四項第五号 (Article 33, paragraph (4), item (v)), art-33/par-4/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-5
- art-33/par-4: 第六号 → 所得税法施行令 第三十三条第四項第六号 (Article 33, paragraph (4), item (vi)), art-33/par-4/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-6
- art-33/par-4: 第七号 → 所得税法施行令 第三十三条第四項第七号 (Article 33, paragraph (4), item (vii)), art-33/par-4/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-7
- art-33/par-4/item-3: 長期信用銀行法（昭和二十七年法律第百八十七号）第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-33/par-4/item-3: 金融機関の合併及び転換に関する法律（昭和四十三年法律第八十六号）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-33/par-4/item-3: 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-33/par-4/item-3: 信用金庫法（昭和二十六年法律第二百三十八号）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-33/par-4/item-3: 株式会社商工組合中央金庫法（平成十九年法律第七十四号）第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection
- art-33/par-4/item-5: 金融商品取引法第二十一条第四項 → 金融商品取引法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-21/par-4 (e-Gov law ID 323AC0000000025)
- art-33/par-4/item-5: 前条第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4
- art-33/par-4/item-6: 投資信託及び投資法人に関する法律第二条第二十四項 → e-Gov law 326AC0100000198, 第二条第二十四項 (Article 2, paragraph (24)), art-2/par-24 — not held in this collection
- art-33/par-4/item-6: 次号 → 所得税法施行令 第三十三条第四項第七号 (Article 33, paragraph (4), item (vii)), art-33/par-4/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-7
- art-33/par-4/item-7: 投資信託及び投資法人に関する法律第二条第一項 → e-Gov law 326AC0100000198, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-33/par-4/item-8: 法第六条の三第四号 → 所得税法 第六条の三第一項第四号 (Article 6-3, paragraph (1), item (iv)), art-6-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-33/par-4/item-8: 金融商品取引法第二条第三項 → 金融商品取引法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-3 (e-Gov law ID 323AC0000000025)
- art-33/par-4/item-8: 同項第一号 → 金融商品取引法 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-3/item-1 (e-Gov law ID 323AC0000000025)
- art-33/par-4/item-9: 第五号 → 所得税法施行令 第三十三条第四項第五号 (Article 33, paragraph (4), item (v)), art-33/par-4/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-5
- art-34/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-34/par-1/item-4: 前号 → 所得税法施行令 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-3
- art-34/par-1/item-4: 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-34/par-2: 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-34/par-3: 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-34/par-3: 第四十三条第一項 → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- art-35/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-35/par-1: この条 → 所得税法施行令 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35
- art-35/par-1: 前条第一項第四号 → 所得税法施行令 第三十四条第一項第四号 (Article 34, paragraph (1), item (iv)), art-34/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1/item-4
- art-35/par-2: 前項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
- art-35/par-3: 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-35/par-3: 第一項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
- art-35/par-3: 前条第二項 → 所得税法施行令 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-2
- art-35/par-3: 前項 → 所得税法施行令 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-2
- art-35/par-4: 第一項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
- art-35/par-4: 第二項 → 所得税法施行令 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-2
- art-36/par-1: 次項 → 所得税法施行令 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-2
- art-36/par-1: 第三項 → 所得税法施行令 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-3
- art-36/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-36/par-1/item-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-36/par-1/item-1: 前条第三項 → 所得税法施行令 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-3
- art-36/par-1/item-2: 前条第一項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
- art-36/par-1/item-2: 同条第二項 → 所得税法施行令 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-2
- art-36/par-2: 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-36/par-3: この項 → 所得税法施行令 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-3
- art-36/par-3: 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-36/par-3: 同条第二項 → 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-36/par-3: 前項 → 所得税法施行令 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-2
- art-37/par-1: 法第十条第一項第二号 → 所得税法 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-37/par-1: 同項 → 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-37/par-1: 第四十八条第三項 → 所得税法施行令 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-3
- art-37/par-2: 法第十条第一項第三号 → 所得税法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-37/par-2: 同項 → 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-37/par-2: 長期信用銀行法第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-37/par-2: 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-37/par-2: 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-37/par-2: 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-37/par-2: 農林中央金庫法（平成十三年法律第九十三号）第六十条 → e-Gov law 413AC0000000093, 第六十条 (Article 60), art-60 — not held in this collection
- art-37/par-2: 株式会社商工組合中央金庫法第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection
- art-37/par-3: 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-37/par-3: 前項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
- art-37/par-4: 第一項 → 所得税法施行令 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-1
- art-37/par-4: 第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
- art-37/par-4: 前項 → 所得税法施行令 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-3
- art-37/par-4: 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-38/par-1: 前条第一項 → 所得税法施行令 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-1
- art-38/par-1: 第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
- art-38/par-1: 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-38/par-1: 同条第一項 → 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-38/par-2: 前条第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
- art-38/par-2/item-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-38/par-2/item-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- art-38/par-2/item-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-38/par-2/item-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-38/par-2/item-1: 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-38/par-2/item-2: 前号 → 所得税法施行令 第三十八条第二項第一号 (Article 38, paragraph (2), item (i)), art-38/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-1
- art-38/par-2/item-2: 第四十六条第一項 → 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-38/par-2/item-3: 第一号 → 所得税法施行令 第三十八条第二項第一号 (Article 38, paragraph (2), item (i)), art-38/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-1
- art-38/par-2/item-3: 第四十五条第五項 → 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-38/par-2/item-3: 第四十六条第二項 → 所得税法施行令 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-2
- art-38/par-2/item-3: 前号 → 所得税法施行令 第三十八条第二項第二号 (Article 38, paragraph (2), item (ii)), art-38/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-2
- art-38/par-2/item-4: 第一号 → 所得税法施行令 第三十八条第二項第一号 (Article 38, paragraph (2), item (i)), art-38/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-1
- art-38/par-2/item-4: 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-38/par-3: 前項第一号 → 所得税法施行令 第三十八条第二項第一号 (Article 38, paragraph (2), item (i)), art-38/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-1
- art-38/par-3: 第二号 → 所得税法施行令 第三十八条第二項第二号 (Article 38, paragraph (2), item (ii)), art-38/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2/item-2
- art-38/par-3: 前条第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
- art-38/par-3: 法第十条第八項 → 所得税法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/ja/income-tax-act/art-10/par-8 (e-Gov law ID 340AC0000000033)
- art-38/par-3: 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-38/par-3: 前項 → 所得税法施行令 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-2
- art-38/par-3/item-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-38/par-3/item-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- art-38/par-3/item-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-38/par-3/item-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-38/par-3/item-1: 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-38/par-3/item-2: 前号 → 所得税法施行令 第三十八条第三項第一号 (Article 38, paragraph (3), item (i)), art-38/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-3/item-1
- art-38/par-3/item-2: 第四十六条第一項 → 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-39/par-1: 法第十条第一項第三号 → 所得税法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-39/par-1: 同項 → 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-39/par-1: 第三十三条第四項第八号 → 所得税法施行令 第三十三条第四項第八号 (Article 33, paragraph (4), item (viii)), art-33/par-4/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-8
- art-39/par-1: 資産の流動化に関する法律施行令（平成十二年政令第四百七十九号）第五十二条第二項第三号 → e-Gov law 412CO0000000479, 第五十二条第二項第三号 (Article 52, paragraph (2), item (iii)), art-52/par-2/item-3 — not held in this collection
- art-39/par-2: 第三十五条第一項 → 所得税法施行令 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-1
- art-39/par-2: 次項 → 所得税法施行令 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-39/par-3
- art-39/par-2: 同条第二項 → 所得税法施行令 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-2
- art-39/par-2: 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-39/par-3: 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-39/par-3: 第三十六条第一項 → 所得税法施行令 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-36/par-1
- art-40/par-1: 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-40/par-1: 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-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
- art-41-2/par-1: 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-41-2/par-1: この項 → 所得税法施行令 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-1
- art-41-2/par-1: 第三項 → 所得税法施行令 第四十一条の二第三項 (Article 41-2, paragraph (3)), art-41-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-3
- art-41-2/par-1: 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
- art-41-2/par-1: 次項 → 所得税法施行令 第四十一条の二第二項 (Article 41-2, paragraph (2)), art-41-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-2
- art-41-2/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-41-2/par-3: 法第十条第五項 → 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-41-2/par-3: 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七項 → 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 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/ja/my-number-act/art-2/par-7 (e-Gov law ID 425AC0000000027)
- art-41-2/par-3: この条 → 所得税法施行令 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2
- art-41-2/par-3: 第四十三条第一項 → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- art-41-2/par-4: 法第十条第五項 → 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-41-2/par-5: 前項 → 所得税法施行令 第四十一条の二第四項 (Article 41-2, paragraph (4)), art-41-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-4
- art-41-2/par-5: 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-41-2/par-5: 第二項 → 所得税法施行令 第四十一条の二第二項 (Article 41-2, paragraph (2)), art-41-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-2
- art-41-2/par-5: 第四十七条第二項 → 所得税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-2
- art-41-3/par-1: 法第十条第五項 → 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-41-3/par-1: この項 → 所得税法施行令 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-3/par-1
- art-41-3/par-2: 前項 → 所得税法施行令 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-3/par-1
- art-41-3/par-2: 第四十八条第四項 → 所得税法施行令 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-4
- 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
- art-43/par-1: 次項 → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-43/par-1: 第三項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-43/par-1: 次条第一項 → 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
- art-43/par-1: 第一号 → 所得税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1/item-1
- art-43/par-1: この項 → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- art-43/par-1: 法第十条第五項 → 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-43/par-2: 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-43/par-2: この項 → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-43/par-2: 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-43/par-2: 第四十七条の三第三項 → 所得税法施行令 第四十七条の三第三項 (Article 47-3, paragraph (3)), art-47-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-3
- art-43/par-2: 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-43/par-3: 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-43/par-3: この項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-43/par-3: 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-43/par-3: 第三十七条第一項 → 所得税法施行令 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-1
- art-43/par-3: 第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
- art-43/par-3: 次項 → 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-43/par-3: 第四十七条の三第三項 → 所得税法施行令 第四十七条の三第三項 (Article 47-3, paragraph (3)), art-47-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-3
- art-43/par-3: 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-43/par-3: 第一号 → 所得税法施行令 第四十三条第三項第一号 (Article 43, paragraph (3), item (i)), art-43/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-1
- art-43/par-3: この条 → 所得税法施行令 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43
- art-43/par-3/item-3: 前号 → 所得税法施行令 第四十三条第三項第二号 (Article 43, paragraph (3), item (ii)), art-43/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-2
- art-43/par-3/item-4: 前二号 → 所得税法施行令 第四十三条第三項第二号 (Article 43, paragraph (3), item (ii)), art-43/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-2
- art-43/par-3/item-4: 前二号 → 所得税法施行令 第四十三条第三項第三号 (Article 43, paragraph (3), item (iii)), art-43/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3/item-3
- art-43/par-4: 前二項 → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-43/par-4: 前二項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-43/par-4: 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-43/par-4: 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-43/par-4: 同条第三項 → 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-43/par-4: 同項第三号 → 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-43/par-4: この項 → 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-43/par-5: 前項 → 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-43/par-5: 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-43/par-5: この項 → 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-43/par-6: 第一項から第三項まで → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- art-43/par-6: 第一項から第三項まで → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-43/par-6: 第一項から第三項まで → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-43/par-7: 第二項 → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-43/par-7: 第三項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- 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
- art-45/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-45/par-2: 前項 → 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-45/par-3: 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-45/par-3: 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-45/par-4: 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-45/par-4: この項 → 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-45/par-5: 前項 → 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-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
- 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
- art-47-3/par-1: 第三十五条第四項 → 所得税法施行令 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-4
- art-47-3/par-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1
- art-47-3/par-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-47-3/par-1: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-47-3/par-1: 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-47-3/par-1: 第四十六条第一項 → 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-47-3/par-1: 第四十七条第一項 → 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-47-3/par-2: 前項 → 所得税法施行令 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-1
- art-47-3/par-2: 第四十三条第六項 → 所得税法施行令 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-6
- art-47-3/par-2: 第四十五条第二項 → 所得税法施行令 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-45/par-2
- art-47-3/par-2: 前項 → 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-47-3/par-3: 第四十三条第二項 → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-2
- art-47-3/par-3: 同条第三項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3
- art-48/par-1: 第三十七条第一項 → 所得税法施行令 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-1
- art-48/par-1: 第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-2
- art-48/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-48/par-2: 前項 → 所得税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-1
- art-48/par-2: 第四十五条第五項 → 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-48/par-2: 第四十六条第二項 → 所得税法施行令 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-2
- art-48/par-4: 第四十五条第五項 → 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-48/par-4: 第四十六条第二項 → 所得税法施行令 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-46/par-2
- art-48/par-5: 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
- art-48/par-5: 第三十五条第四項 → 所得税法施行令 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-35/par-4
- art-48/par-5: 同条第四項 → 所得税法施行令 第四十一条の二第四項 (Article 41-2, paragraph (4)), art-41-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-4
- art-48/par-6: 第三十七条第四項 → 所得税法施行令 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37/par-4
- art-48/par-6: 第三十八条第一項 → 所得税法施行令 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38/par-1
- art-48/par-7: 第一項 → 所得税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-1
- art-48/par-7: 第五項 → 所得税法施行令 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-5
- art-50/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-50/par-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第二条第十六項 → 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 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/my-number-act/art-2/par-16 (e-Gov law ID 425AC0000000027)
- art-50/par-2: 前項 → 所得税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50/par-1
- art-50/par-2: この条 → 所得税法施行令 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50
- art-50/par-3: 前項 → 所得税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-50/par-2
- art-51/par-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- art-51/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-51/par-1/item-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- art-51/par-1/item-1: この条 → 所得税法施行令 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51
- art-51/par-1/item-1: 第五十一条の四 → 所得税法施行令 第五十一条の四 (Article 51-4), art-51-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4
- art-51/par-1/item-1: 法第十一条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-51/par-1/item-1: 第五十一条の三第一項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1
- art-51/par-1/item-1: 第三十二条第一号 → 所得税法施行令 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-1
- art-51/par-1/item-1: 第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4
- art-51/par-1/item-1: 第五号 → 所得税法施行令 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-5
- art-51/par-1/item-1: 第五十一条の三 → 所得税法施行令 第五十一条の三 (Article 51-3), art-51-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3
- art-51/par-1/item-2: 第五十一条の三第一項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1
- art-51-2/par-1: 法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033)
- art-51-2/par-1/item-4: 法第六条の三第四号 → 所得税法 第六条の三第一項第四号 (Article 6-3, paragraph (1), item (iv)), art-6-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1: 法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1: この項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1
- art-51-3/par-1: 次項 → 所得税法施行令 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2
- art-51-3/par-1: 次条 → 所得税法施行令 第五十一条の四 (Article 51-4), art-51-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4
- art-51-3/par-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1/item-1: 前条 → 所得税法施行令 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2
- art-51-3/par-1/item-1: 次号から第四号まで → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-1/item-1: 次号から第四号まで → 所得税法施行令 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-3
- art-51-3/par-1/item-1: 次号から第四号まで → 所得税法施行令 第五十一条の三第一項第四号 (Article 51-3, paragraph (1), item (iv)), art-51-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-4
- art-51-3/par-1/item-1: 第三十二条第一号 → 所得税法施行令 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-1
- art-51-3/par-1/item-1: 第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4
- art-51-3/par-1/item-1: 第五号 → 所得税法施行令 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-5
- art-51-3/par-1/item-1: この項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1
- art-51-3/par-1/item-1: 次項第一号 → 所得税法施行令 第五十一条の三第二項第一号 (Article 51-3, paragraph (2), item (i)), art-51-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-1
- art-51-3/par-1/item-1: 第四号 → 所得税法施行令 第五十一条の三第二項第四号 (Article 51-3, paragraph (2), item (iv)), art-51-3/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-4
- art-51-3/par-1/item-2: 法第二条第一項第九号 → 所得税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1/item-2: 金融商品取引法第二十九条の二第一項第八号 → 金融商品取引法 第二十九条の二第一項第八号 (Article 29-2, paragraph (1), item (viii)), art-29-2/par-1/item-8 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-29-2/par-1/item-8 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-2: この号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-1/item-2: 次項第二号 → 所得税法施行令 第五十一条の三第二項第二号 (Article 51-3, paragraph (2), item (ii)), art-51-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-2
- art-51-3/par-1/item-2: 同法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-2: 同法第二条第十一項 → 金融商品取引法 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-11 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-3: 前条第二号 → 所得税法施行令 第五十一条の二第一項第二号 (Article 51-2, paragraph (1), item (ii)), art-51-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-2
- art-51-3/par-1/item-3: 第三号 → 所得税法施行令 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-3
- art-51-3/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-51-3/par-1/item-3: 次項第三号 → 所得税法施行令 第五十一条の三第二項第三号 (Article 51-3, paragraph (2), item (iii)), art-51-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-3
- art-51-3/par-1/item-3: 前号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-1/item-4: 長期信用銀行法第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-51-3/par-1/item-4: 投資信託及び投資法人に関する法律第二条第二項 → e-Gov law 326AC0100000198, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-51-3/par-1/item-4: 第二号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-2: 第二号 → 所得税法施行令 第五十一条の三第二項第二号 (Article 51-3, paragraph (2), item (ii)), art-51-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2/item-2
- art-51-3/par-2: 次条 → 所得税法施行令 第五十一条の四 (Article 51-4), art-51-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4
- art-51-3/par-2/item-1: 前項第一号 → 所得税法施行令 第五十一条の三第一項第一号 (Article 51-3, paragraph (1), item (i)), art-51-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-1
- art-51-3/par-2/item-2: 前項第二号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-2/item-3: 前項第三号 → 所得税法施行令 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-3
- art-51-3/par-2/item-4: 前項第四号 → 所得税法施行令 第五十一条の三第一項第四号 (Article 51-3, paragraph (1), item (iv)), art-51-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-4
- art-51-3/par-3: 第一項第二号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-4: 第一項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1
- art-51-3/par-4: 第二項 → 所得税法施行令 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2
- art-51-4/par-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- art-51-4/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-51-4/par-1: 同条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033)
- art-51-4/par-1: この項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-1
- art-51-4/par-1: 第六項 → 所得税法施行令 第五十一条の四第六項 (Article 51-4, paragraph (6)), art-51-4/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-6
- art-51-4/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 (e-Gov law ID 340AC0000000033)
- art-51-4/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033)
- art-51-4/par-2: 前項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-1
- art-51-4/par-2: 前条第二項 → 所得税法施行令 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-2
- art-51-4/par-3: 第一項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-1
- art-51-4/par-4: 第一項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-1
- art-51-4/par-4: 法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/income-tax-act/art-11/par-4 (e-Gov law ID 340AC0000000033)
- art-51-4/par-4: 第六項 → 所得税法施行令 第五十一条の四第六項 (Article 51-4, paragraph (6)), art-51-4/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-6
- art-51-4/par-5: 法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/income-tax-act/art-11/par-4 (e-Gov law ID 340AC0000000033)
- art-51-4/par-5: 前項 → 所得税法施行令 第五十一条の四第四項 (Article 51-4, paragraph (4)), art-51-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-4
- art-51-4/par-5: 第三項 → 所得税法施行令 第五十一条の四第三項 (Article 51-4, paragraph (3)), art-51-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-3
- art-51-4/par-6: 第一項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4/par-1
- art-51-5/par-1: 法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act/appdx-1 (e-Gov law ID 340AC0000000033)
- art-51-5/par-1/item-1: 農業協同組合法第十条第一項第十一号 → e-Gov law 322AC0000000132, 第十条第一項第十一号 (Article 10, paragraph (1), item (xi)), art-10/par-1/item-11 — not held in this collection
- art-51-5/par-1/item-1: 同項第十二号 → e-Gov law 322AC0000000132, 第十条第一項第十二号 (Article 10, paragraph (1), item (xii)), art-10/par-1/item-12 — not held in this collection
- art-51-5/par-1/item-3: 第一号 → 所得税法施行令 第五十一条の五第一項第一号 (Article 51-5, paragraph (1), item (i)), art-51-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-5/par-1/item-1
- art-51-5/par-2: 法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act/appdx-1 (e-Gov law ID 340AC0000000033)
- art-51-5/par-3: 法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act/appdx-1 (e-Gov law ID 340AC0000000033)
---
## Sources
- claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07
- 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 (所得税法施行令), Article 17, paragraph (4), item (iv) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), 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-20261106T163957-010, 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-20261106T163957-010, translated 2026-11-07
- 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-20261106T173921-006, 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-20261106T173921-006, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-007, 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-20261106T173921-007, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-008, 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-20261106T173921-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-009, 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-20261106T173921-009, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-010, 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-20261106T173921-010, 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
- 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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-013, 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-20261106T173921-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-014, 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-20261106T173921-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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-20261106T205255-001, 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