# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五条 (Supplementary Provisions, Article 5)（老人等の少額預金の利子所得等の非課税に関する経過措置） — address `suppl-3622-387/art-5` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五条（老人等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons caption: machine translation, not official suppl-3622-387/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5 **第一項** 新令第三十二条第五号（金融機関等の範囲）及び第四十二条第一項第一号（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲）の規定は、施行日以後に預入、信託又は購入をする新法第十条第一項（老人等の少額預金の利子所得等の非課税）に規定する預貯金等について適用する。 suppl-3622-387/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-1 The provisions of Article 32, item (v) (Scope of Financial Institutions, etc.) and Article 42, paragraph (1), item (i) (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) of the New Order apply to the deposits and similar savings prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the New Act for which deposit, entrustment or purchase is made on or after the Effective Date. machine translation, not official **第二項** 施行日（第四項の普通預金等にあつては、同項に定める日）前に受理し、又は作成した旧令第四十八条第一項（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）に規定する申込書、同条第三項に規定する帳簿、同条第四項に規定する申告書及び書類の写し、同条第五項に規定する帳簿、申請書及び届出書並びに同条第六項に規定する書面及び帳簿の保存については、なお従前の例による。 suppl-3622-387/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-2 With regard to the retention of the application forms prescribed in Article 48, paragraph (1) (Organization and Retention, etc. of Books and Documents Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place) of the Former Order, the books prescribed in paragraph (3) of that Article, the copies of the return forms and documents prescribed in paragraph (4) of that Article, the books, written applications and written notices prescribed in paragraph (5) of that Article, and the written documents and books prescribed in paragraph (6) of that Article, that were received or prepared before the Effective Date (for the ordinary deposits and similar deposits referred to in paragraph (4), before the day provided for in that paragraph), the provisions then in force continue to govern. machine translation, not official **第三項** 所得税法等改正法附則第七条第一項（老人等の少額預金の利子所得等の非課税に関する経過措置）に規定する政令で定めるものは、普通貯金、納税準備預金、納税貯蓄組合預金その他これらに類するものとして大蔵省令で定めるものとする。 suppl-3622-387/art-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-3 The items specified by Cabinet Order prescribed in Article 7, paragraph (1) (Transitional Measures Concerning Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the Supplementary Provisions of the Income Tax Act Amendment Act are ordinary savings deposits, tax payment reserve deposits, tax fund saving partnership deposits, and other items similar to these that are specified by Ministry of Finance Order. machine translation, not official **第四項** 所得税法等改正法附則第七条第一項に規定する政令で定める日は、同項に規定する普通預金等（以下この条において「普通預金等」という。）に係る新法第二十三条第一項（利子所得）に規定する利子等の昭和六十三年四月一日を含む計算期間の末日の翌日とする。 suppl-3622-387/art-5/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 The date specified by Cabinet Order prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act is the day following the last day of the calculation period, including April 1, 1988, of the interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the New Act pertaining to the ordinary deposits and similar deposits prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act (hereinafter referred to as "ordinary deposits and similar deposits" in this Article). machine translation, not official **第五項** 所得税法等改正法附則第七条第二項第二号に規定する政令で定めるところにより計算した金額は、同項に規定する預貯金等（以下この条において「預貯金等」という。）の利子又は収益の分配で昭和六十三年四月一日を含む利子又は収益の分配の計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-5/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-5 The amount calculated as provided by Cabinet Order prescribed in Article 7, paragraph (2), item (ii) of the Supplementary Provisions of the Income Tax Act Amendment Act is the amount calculated by dividing the amount obtained by multiplying the amount of interest on, or distributions of proceeds from, the deposits and similar savings prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (hereinafter referred to as "deposits and similar savings" in this Article) that corresponds to the calculation period of the interest or distribution of proceeds that includes April 1, 1988 by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period. machine translation, not official **第六項** 国内に住所を有する個人で第四項に定める日において老人等に該当するものが、同日前に預入をした普通預金等で同日の前日において旧法第十条（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を有する場合において、同項に定める日から同日以後当該普通預金等の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、同項に定める日以後これらの日前に新法第十条第一項に規定する金融機関の営業所等において預貯金等で同項の規定の適用を受けようとするものの同項に規定する預入等（当該普通預金等に対する恩給及び年金の振替預入その他の大蔵省令で定める預入並びに金融機関の営業所等に設置された自動預払機による預入その他の大蔵省令で定める預入を除く。）をする場合には、その最初に当該預入等をする日とする。）までに、同条第三項に規定する非課税貯蓄申告書を当該金融機関の営業所等を経由して同項に規定する税務署長に、当該普通預金等に係る同条第一項に規定する非課税貯蓄申込書を当該金融機関の営業所等に、それぞれ提出し、かつ、その提出をする際に、同条第五項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受けたときは、当該利子については、当該普通預金等は第四項に定める日に当該金融機関の営業所等において預入をしたものと、これらの申告書及び申込書は同日に提出されたものと、それぞれみなして同条の規定を適用する。 suppl-3622-387/art-5/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-6 Where an individual who has a domicile in Japan and who falls under an elderly person or similar person on the day provided for in paragraph (4) holds ordinary deposits and similar deposits that were deposited before that day and that, on the day preceding that day, satisfy the requirements prescribed in Article 10 (Nontaxability of Interest Income, etc. from Small Deposits) of the Former Act, then if, during the period from the day provided for in paragraph (4) until the day on which interest on those ordinary deposits and similar deposits (limited to interest to be received on or after that day) is first received on or after that day (where that day is after March 31, 1989, that March 31, 1989; and where, on or after the day provided for in paragraph (4) and before those days, placement is made, at the business office of a financial institution or other such place prescribed in Article 10, paragraph (1) of the New Act, of deposits and similar savings for which the individual seeks the application of the provisions of Article 10, paragraph (1) of the New Act, as prescribed in that paragraph (excluding a deposit by transfer of pensions and annuities to those ordinary deposits and similar deposits and other deposits specified by Ministry of Finance Order, and a deposit through an automated teller machine installed at the business office of a financial institution or other such place and other deposits specified by Ministry of Finance Order), the day on which that placement is first made), the individual submits the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the New Act, through that business office of a financial institution or other such place, to the district director prescribed in that paragraph, and submits the application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the New Act pertaining to those ordinary deposits and similar deposits to that business office of a financial institution or other such place, and, upon submitting them, presents the documents prescribed in Article 10, paragraph (5) of the New Act, gives notice in accordance with the provisions of that paragraph and receives a seal, Article 10 of the New Act applies to that interest by treating those ordinary deposits and similar deposits as having been deposited at that business office of a financial institution or other such place on the day provided for in paragraph (4), and that statement and application form as having been submitted on that day. machine translation, not official **第七項** 所得税法等改正法附則第七条第三項の規定又は前項の規定により提出するこれらの規定に規定する非課税貯蓄申告書及び非課税貯蓄申込書には、新法第十条第三項各号に掲げる事項並びに同条第一項の規定の適用を受けようとする旨及び新令第三十四条第一項各号（非課税貯蓄申込書の記載事項及び提出）に掲げる事項のほか、所得税法等改正法附則第七条第三項の規定又は前項の規定により提出するものである旨を記載しなければならない。 suppl-3622-387/art-5/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-7 The statement of tax-exempt savings and the application to exempt savings from taxation prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or in the preceding paragraph, which are submitted pursuant to the provisions of Article 7, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph, must state, in addition to the matters listed in the items of Article 10, paragraph (3) of the New Act, the statement to the effect that the person seeks the application of Article 10, paragraph (1) of the New Act, and the matters listed in the items of Article 34, paragraph (1) (Required Particulars of and Submission of Application to Exempt Savings from Taxation) of the New Order, the fact that they are submitted pursuant to the provisions of Article 7, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph. machine translation, not official --- ## Cites - suppl-3622-387/art-5/par-1: 新令第三十二条第五号 → 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 - suppl-3622-387/art-5/par-1: 第四十二条第一項第一号 → 所得税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1 - suppl-3622-387/art-5/par-1: 新法第十条第一項 → 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) - suppl-3622-387/art-5/par-2: 第四項 → 所得税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3622-387/art-5/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 - suppl-3622-387/art-5/par-4: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3622-387/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5 - suppl-3622-387/art-5/par-4: 新法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-5: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3622-387/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5 - suppl-3622-387/art-5/par-6: 第四項 → 所得税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3622-387/art-5/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 - suppl-3622-387/art-5/par-6: 新法第十条第一項 → 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) - suppl-3622-387/art-5/par-6: 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) - suppl-3622-387/art-5/par-6: 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) - suppl-3622-387/art-5/par-6: 同条 → 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) - suppl-3622-387/art-5/par-7: 前項 → 所得税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3622-387/art-5/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-6 - suppl-3622-387/art-5/par-7: 新法第十条第三項 → 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) - suppl-3622-387/art-5/par-7: 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) - suppl-3622-387/art-5/par-7: 新令第三十四条第一項 → 所得税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第四条第三項（老人等の郵便貯金の利子所得の非課税等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-3 - 所得税法施行令 附則第五条第二項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-2 - 所得税法施行令 附則第五条第四項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 - 所得税法施行令 附則第五条第五項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-5 - 所得税法施行令 附則第五条第六項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-6 - 所得税法施行令 附則第五条第七項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-7 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-108, 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