# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三章 (Part 1, Chapter 3)
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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第三章 (Part 1, Chapter 3) — address `pt-1/ch-3`
- Text: the text as amended with effect from 2026-12-11, standing until 2026-12-31 — NOT yet in force (revision 20261211_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#pt-1/ch-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-1/ch-3
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## 第三章 障害者等の少額預金の利子所得等の非課税 — Chapter III Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
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pt-1/ch-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#pt-1/ch-3
### 第三条の三（用語の意義） — Meanings of the Terms
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art-3-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#art-3-3
**第一項** この章において、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-3-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#art-3-3/par-1
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
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**一** 非課税貯蓄申込書、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、非課税貯蓄廃止申告書、非課税貯蓄者死亡届出書又は非課税貯蓄相続申込書 それぞれ法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書、同条第四項に規定する非課税貯蓄限度額変更申告書、令第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書、令第四十五条第一項（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、令第四十六条第二項（非課税貯蓄者死亡届出書等）に規定する非課税貯蓄者死亡届出書又は令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書をいう。
art-3-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#art-3-3/par-1/item-1
application form for tax-exempt savings, statement of tax-exempt savings, statement of change of the tax-exempt savings limit, statement of change relating to tax-exempt savings, statement of discontinuance of tax-exempt savings, notification of the death of a tax-exempt saver, or application for succession to tax-exempt savings: respectively, the application form for tax-exempt savings 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, the statement of tax-exempt savings prescribed in paragraph (3) of that Article, the statement of change of the tax-exempt savings limit prescribed in paragraph (4) of that Article, the statement of change relating to tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Relating to Tax-Exempt Savings) of the Order, the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Order, the notification of the death of a tax-exempt saver prescribed in Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order, or the application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order;
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**二** 障害者等又は金融機関の営業所等 法第十条第一項に規定する障害者等又は金融機関の営業所等をいう。
art-3-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#art-3-3/par-1/item-2
Person with a Disability or other eligible person, or the business office of a financial institution or other such place: a Person with a Disability or other eligible person, or the business office of a financial institution or other such place, prescribed in Article 10, paragraph (1) of the Act.
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**三** 預入等又は預貯金等 令第三十一条第一号又は第二号（用語の意義）に規定する預入等又は預貯金等をいう。
art-3-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#art-3-3/par-1/item-3
placement, or deposits and similar savings: placement, or deposits and similar savings, prescribed in Article 31, item (i) or (ii) (Meanings of Terms) of the Order;
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**四** 預貯金等の種別 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の別をいう。
art-3-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-3-3#art-3-3/par-1/item-4
type of deposits and similar savings: the distinction among Deposits and Savings, a Jointly Managed Trust, a specified Bond-Based Investment Trust Under Public Offering, and Securities prescribed in Article 10, paragraph (1) of the Act.
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### 第四条（障害者等の範囲） — Scope of Persons with Disabilities, etc.
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art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4
**第一項** 令第三十一条の二第十八号（障害者等の範囲）に規定する財務省令で定める者は、次に掲げる者とする。
art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1
The persons specified by Ministry of Finance Order as prescribed in Article 31-2, item (xviii) (Scope of Persons with Disabilities, etc.) of the Order are the following persons.
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**一** 国民年金法等の一部を改正する法律（昭和六十年法律第三十四号。以下この条において「国民年金法等改正法」という。）附則第三十二条第一項（旧国民年金法による給付）に規定する年金たる給付のうち障害を支給事由とするものを受けている者又は同項に規定する年金たる給付のうち死亡を支給事由とするものを受けている当該死亡した者の妻である者
art-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-1
a person who receives, among the benefits that are pensions prescribed in Article 32, paragraph (1) (Benefits Under the Former National Pension Act) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; hereinafter referred to as the "1985 National Pension Act, etc. Amendment Act" in this Article), those for which disability is the ground for payment, or a person who is the wife of the deceased person and who receives, among the benefits that are pensions prescribed in that paragraph, those for which death is the ground for payment;
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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）附則第二十八条（指定共済組合の組合員）に規定する共済組合が支給する年金たる給付のうち障害を支給事由とするものを受けている者又は同条に規定する年金たる給付のうち死亡を支給事由とするものを受けている当該死亡した者の妻である者若しくは同法附則第二十八条の四第一項（旧共済組合員期間を有する者の遺族に対する特例遺族年金の支給）に規定する特例遺族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-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-2
a person who receives, among the benefits that are pensions paid by the mutual aid association prescribed in Article 28 (Members of Designated Mutual Aid Associations) of the Supplementary Provisions of the Employees' Pension Insurance Act (Act No. 115 of 1954), those for which disability is the ground for payment, a person who is the wife of the deceased person and who receives, among the benefits that are pensions prescribed in that Article, those for which death is the ground for payment, 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 who receives the special pension for surviving family prescribed in Article 28-4, paragraph (1) (Payment of Special Pension for Surviving Family to the Surviving Family of a Person with a Former Mutual Aid Association Member Period) of the Supplementary Provisions of that Act;
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**三** 国民年金法等改正法附則第七十八条第一項（旧厚生年金保険法による給付）に規定する年金たる保険給付のうち障害を支給事由とするものを受けている者又は同項に規定する年金たる保険給付のうち死亡を支給事由とするものを受けている当該死亡した者の妻である者
art-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-3
a person who receives, among the insurance benefits that are pensions prescribed in Article 78, paragraph (1) (Benefits Under the Former Employees' Pension Insurance Act) of the Supplementary Provisions of the 1985 National Pension Act, etc. Amendment Act, those for which disability is the ground for payment, or a person who is the wife of the deceased person and who receives, among the insurance benefits that are pensions prescribed in that paragraph, those for which death is the ground for payment;
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**四** 国民年金法等改正法附則第八十七条第一項（旧船員保険法による給付）に規定する年金たる保険給付のうち障害を支給事由とするものを受けている者又は同項に規定する年金たる保険給付のうち死亡を支給事由とするものを受けている当該死亡した者の妻である者
art-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-4
a person who receives, among the insurance benefits that are pensions prescribed in Article 87, paragraph (1) (Benefits Under the Former Mariners Insurance Act) of the Supplementary Provisions of the 1985 National Pension Act, etc. Amendment Act, those for which disability is the ground for payment, or a person who is the wife of the deceased person and who receives, among the insurance benefits that are pensions prescribed in that paragraph, those for which death is the ground for payment;
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**五** 被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下この条において「一元化法」という。）附則第四十一条第一項（追加費用対象期間を有する者の特例等）に規定する障害共済年金若しくは一元化法附則第六十五条第一項（追加費用対象期間を有する者の特例等）に規定する障害共済年金を受けている者又はこれらの規定に規定する遺族共済年金を受けている被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律の施行及び国家公務員の退職給付の給付水準の見直し等のための国家公務員退職手当法等の一部を改正する法律の一部の施行に伴う国家公務員共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十五号）第百十八条（国共済組合員等期間を算定の基礎とする退職共済年金等に係る厚生年金保険法の規定の適用）若しくは被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律及び地方公務員等共済組合法及び被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律の一部を改正する法律の施行に伴う地方公務員等共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十七号）第百二十条（地共済組合員等期間を算定の基礎とする退職共済年金等に係る厚生年金保険法の規定の適用）の規定によりみなして適用する厚生年金保険法の規定を適用する場合におけ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-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-5
a person who receives the disability mutual aid pension prescribed in Article 41, paragraph (1) (Special Provisions for Persons with a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter referred to as the "Pension Unification Act" in this Article) or the disability mutual aid pension prescribed in Article 65, paragraph (1) (Special Provisions for Persons with a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or a person who receives the survivors' mutual aid pension prescribed in those provisions and who is a surviving family member (limited to a wife) prescribed in Article 59, paragraph (1) (Surviving Family) of the Employees' Pension Insurance Act (Act No. 115 of 1954) in the case where the provisions of the Employees' Pension Insurance Act that are applied as deemed pursuant to the provisions of Article 118 (Application of the Provisions of the Employees' Pension Insurance Act to Retirement Mutual Aid Pensions, etc. Based on the National Public Servants Mutual Aid Association Member Period, etc.) of the Cabinet Order on Transitional Measures Concerning Long-term Benefits, etc. under the National Public Officers Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Partial Enforcement of the Act Partially Amending the Act on National Public Officers' Retirement Allowance, etc. to Review the Benefit Level of Retirement Benefits of National Public Officers, etc. (Cabinet Order No. 345 of 2015) or Article 120 (Application of the Provisions of the Employees' Pension Insurance Act to Retirement Mutual Aid Pensions, etc. Based on the Local Public Officers Mutual Aid Association Member Period, etc.) of the Cabinet Order on Transitional Measures Concerning Long-term Benefits, etc. under the Local Public Officers, etc. Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act and the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Cabinet Order No. 347 of 2015) are applied;
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**六** 国家公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百五号）附則第二条第六号（用語の定義）に規定する旧共済法による年金のうち障害を給付事由とするものを受けている者又は同号に規定する旧共済法による年金のうち死亡を給付事由とするものを受けている当該死亡した者の妻である者
art-4/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-6
a person who receives, among the pensions under the Former Mutual Aid Acts prescribed in Article 2, item (vi) (Definitions of Terms) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985), those for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the pensions under the Former Mutual Aid Acts prescribed in that item, those for which death is the ground for benefit;
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**七** 一元化法附則第三十七条第一項（改正前国共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第二条（国家公務員共済組合法の一部改正）の規定による改正前の国家公務員共済組合法（昭和三十三年法律第百二十八号。以下この号及び第十六号において「旧効力国共済法」という。）第七十二条第一項第二号（長期給付の種類等）に掲げる障害共済年金を受けている者又は同項第四号に掲げる遺族共済年金を受けている旧効力国共済法第二条第一項第三号（定義）に規定する遺族（妻に限る。）である者
art-4/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-7
a person who receives the disability mutual aid pension listed in Article 72, paragraph (1), item (ii) (Types, etc. of Long-term Benefits) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) as it was prior to amendment by the provisions of Article 2 (Partial Amendment of the National Public Officers Mutual Aid Association Act) of the Pension Unification Act, which is deemed to remain in force pursuant to the provisions of Article 37, paragraph (1) (Benefits, etc. Under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter referred to as the "pre-unification National Public Officers Mutual Aid Association Act" in this item and item (xvi)), or a person who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the pre-unification National Public Officers Mutual Aid Association Act and who receives the survivors' mutual aid pension listed in Article 72, paragraph (1), item (iv) of the pre-unification National Public Officers Mutual Aid Association Act;
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**八** 国家公務員共済組合法の長期給付に関する施行法（昭和三十三年法律第百二十九号）第三条（施行日前に給付事由が生じた給付の取扱）に規定する給付のうち障害を給付事由とする年金である給付若しくは同法第三十四条第一項（特別措置法の施行日前に給付事由が生じた給付等の取扱い）に規定する長期給付のうち障害を給付事由とする年金である給付を受けている者又は同法第三条に規定する給付のうち死亡を給付事由とする年金である給付若しくは同項に規定する長期給付のうち死亡を給付事由とする年金である給付を受けている当該死亡した者の妻である者
art-4/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-8
a person who receives, among the benefits prescribed in Article 3 (Treatment of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date) of the Act for Enforcement in Relation to Long-term Benefit under the National Public Officers Mutual Aid Association Act (Act No. 129 of 1958), those that are pensions for which disability is the ground for benefit, or, among the long-term benefits prescribed in Article 34, paragraph (1) (Treatment of Benefits, etc. for Which the Ground for Benefit Arose Prior to the Effective Date of the Special Measures Act) of that Act, those that are pensions for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the benefits prescribed in Article 3 of that Act, those that are pensions for which death is the ground for benefit, or, among the long-term benefits prescribed in that paragraph, those that are pensions for which death is the ground for benefit;
machine translation, not official
**九** 旧令による共済組合等からの年金受給者のための特別措置法（昭和二十五年法律第二百五十六号）の規定により国家公務員共済組合連合会が支給する年金である給付のうち障害を給付事由とするものを受けている者又は同法の規定により国家公務員共済組合連合会が支給する年金である給付のうち死亡を給付事由とするものを受けている当該死亡した者の妻である者
art-4/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-9
a person who receives, among the benefits that are pensions paid by the Federation of National Public Service Personnel Mutual Aid Associations pursuant to the provisions of the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances (Act No. 256 of 1950), those for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the benefits that are pensions paid by the Federation of National Public Service Personnel Mutual Aid Associations pursuant to the provisions of that Act, those for which death is the ground for benefit;
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**十** 地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則第八条（旧公務傷病年金に関する経過措置）に規定する旧公務傷病年金若しくは同法附則第十七条第一項（特例公務傷病年金）に規定する特例公務傷病年金を受けている者又は同法附則第九条（旧遺族年金に関する経過措置）に規定する旧遺族年金若しくは同法附則第十八条第一項（特例遺族年金）に規定する特例遺族年金を受けている同法による改正前の地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百六十三条第一項（遺族年金）に規定する遺族（妻に限る。）である者
art-4/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-10
a person who receives the former pension for injury or illness in public duty prescribed in Article 8 (Transitional Measures Concerning the Former Pension for Injury or Illness in Public Duty) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011) or the special pension for injury or illness in public duty prescribed in Article 17, paragraph (1) (Special Pension for Injury or Illness in Public Duty) of the Supplementary Provisions of that Act, or a person who receives the former pension for surviving family prescribed in Article 9 (Transitional Measures Concerning the Former Pension for Surviving Family) of the Supplementary Provisions of that Act or the special pension for surviving family prescribed in Article 18, paragraph (1) (Special Pension for Surviving Family) of the Supplementary Provisions of that Act and who is a surviving family member (limited to a wife) prescribed in Article 163, paragraph (1) (Pension for Surviving Family) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) as it was prior to amendment by the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);
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**十一** 地方公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百八号）附則第二条第七号（用語の定義）に規定する障害年金を受けている者又は同号に規定する遺族年金若しくは通算遺族年金を受けている同法による改正前の地方公務員等共済組合法第二条第一項第三号（定義）に規定する遺族（妻に限る。）である者
art-4/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-11
a person who receives the disability pension prescribed in Article 2, item (vii) (Definitions of Terms) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 108 of 1985), or a person who receives the pension for surviving family or the aggregate pension for surviving family prescribed in that item and who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the Local Public Officers, etc. Mutual Aid Association Act as it was prior to amendment by the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc.;
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**十二** 一元化法附則第六十一条第一項（改正前地共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第三条（地方公務員等共済組合法の一部改正）の規定による改正前の地方公務員等共済組合法（以下この号において「旧効力地共済法」という。）第七十四条第二号（長期給付の種類）に掲げる障害共済年金を受けている者又は同条第四号に掲げる遺族共済年金を受けている旧効力地共済法第二条第一項第三号（定義）に規定する遺族（妻に限る。）である者
art-4/par-1/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-12
a person who receives the disability mutual aid pension listed in Article 74, item (ii) (Types of Long-term Benefits) of the Local Public Officers, etc. Mutual Aid Association Act as it was prior to amendment by the provisions of Article 3 (Partial Amendment of the Local Public Officers, etc. Mutual Aid Association Act) of the Pension Unification Act, which is deemed to remain in force pursuant to the provisions of Article 61, paragraph (1) (Benefits, etc. Under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in this item), or a person who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the pre-unification Local Public Officers, etc. Mutual Aid Association Act and who receives the survivors' mutual aid pension listed in item (iv) of Article 74 of that Act;
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**十三** 地方公務員等共済組合法の長期給付等に関する施行法（昭和三十七年法律第百五十三号）第三条第一項（施行日前に給付事由が生じた給付の取扱い等）に規定する給付のうち障害を給付事由とする年金である給付、同法第七十四条第一項（特別措置法の施行の日前に給付事由が生じた給付の取扱い）に規定する給付のうち障害を給付事由とする年金である給付、同法第百三条（旧互助年金法の規定による互助年金の取扱い）に規定する給付のうち障害を給付事由とする年金である給付若しくは同法第百四条第一項若しくは第四項（沖縄の立法院議員であつた者等の取扱い）に規定する給付のうち障害を給付事由とする年金である給付を受けている者又は同法第三条第一項に規定する給付のうち死亡を給付事由とする年金である給付、同法第七十四条第一項に規定する給付のうち死亡を給付事由とする年金である給付、同法第百三条に規定する給付のうち死亡を給付事由とする年金である給付若しくは同法第百四条第一項若しくは第四項に規定する給付のうち死亡を給付事由とする年金である給付を受けている当該死亡した者の妻である者若しくは同法第三条の二（施行日前に給付事由が生じた給付の取扱い等）に規定する遺族共済年金若しくは通算遺族年金を受けている同条に規定する遺族（妻に限る。）である者
art-4/par-1/item-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-13
a person who receives, among the benefits prescribed in Article 3, paragraph (1) (Treatment, etc. of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date) of the Act for Enforcement in Relation to Long-term Benefit, etc. under the Local Public Officers, etc. Mutual Aid Association Act (Act No. 153 of 1962), those that are pensions for which disability is the ground for benefit, among the benefits prescribed in Article 74, paragraph (1) (Treatment of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date of the Special Measures Act) of that Act, those that are pensions for which disability is the ground for benefit, among the benefits prescribed in Article 103 (Treatment of Mutual Aid Pensions Under the Provisions of the Former Mutual Aid Pension Act) of that Act, those that are pensions for which disability is the ground for benefit, or among the benefits prescribed in Article 104, paragraph (1) or (4) (Treatment of Persons Who Were Members of the Legislature of Okinawa, etc.) of that Act, those that are pensions for which disability is the ground for benefit; a person who is the wife of the deceased person and who receives, among the benefits prescribed in Article 3, paragraph (1) of that Act, those that are pensions for which death is the ground for benefit, among the benefits prescribed in Article 74, paragraph (1) of that Act, those that are pensions for which death is the ground for benefit, among the benefits prescribed in Article 103 of that Act, those that are pensions for which death is the ground for benefit, or among the benefits prescribed in Article 104, paragraph (1) or (4) of that Act, those that are pensions for which death is the ground for benefit; or a person who receives the survivors' mutual aid pension or the aggregate pension for surviving family prescribed in Article 3-2 (Treatment, etc. of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date) of that Act and who is a surviving family member (limited to a wife) prescribed in that Article;
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**十四** 地方公務員の退職年金に関する条例による障害を給付事由とする年金である給付を受けている者又は地方公務員の退職年金に関する条例による死亡を給付事由とする年金である給付を受けている当該死亡した者の妻である者
art-4/par-1/item-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-14
a person who receives a benefit that is a pension for which disability is the ground for benefit under a Prefectural or Municipal Ordinance on retirement pensions for local public officers, or a person who is the wife of the deceased person and who receives a benefit that is a pension for which death is the ground for benefit under a Prefectural or Municipal Ordinance on retirement pensions for local public officers;
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**十五** 私立学校教職員共済組合法等の一部を改正する法律（昭和六十年法律第百六号）第一条（私立学校教職員共済組合法の一部改正）の規定による改正前の私立学校教職員共済組合法（昭和二十八年法律第二百四十五号）による年金のうち障害を給付事由とするものを受けている者又は同法による年金のうち死亡を給付事由とするものを受けている当該死亡した者の妻である者
art-4/par-1/item-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-15
a person who receives, among the pensions under the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953) as it was prior to amendment by the provisions of Article 1 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Act Partially Amending the Private School Personnel Mutual Aid Association Act, etc. (Act No. 106 of 1985), those for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the pensions under that Act, those for which death is the ground for benefit;
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**十六** 一元化法附則第七十九条（改正前私学共済法による給付）の規定によりなおその効力を有するものとされる一元化法第四条（私立学校教職員共済法の一部改正）の規定による改正前の私立学校教職員共済法（以下この号において「旧効力私学共済法」という。）第二十条第二項第二号（給付）に掲げる障害共済年金を受けている者又は同項第四号に掲げる遺族共済年金を受けている旧効力私学共済法第二十五条（国家公務員共済組合法の準用）において準用する旧効力国共済法第二条第一項第三号に規定する遺族（妻に限る。）である者
art-4/par-1/item-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-16
a person who receives the disability mutual aid pension listed in Article 20, paragraph (2), item (ii) (Benefits) of the Private School Personnel Mutual Aid Association Act as it was prior to amendment by the provisions of Article 4 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Pension Unification Act, which is deemed to remain in force pursuant to the provisions of Article 79 (Benefits Under the Pre-amendment Private School Mutual Aid Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in this item), or a person who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) of the pre-unification National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 (Mutatis Mutandis Application of the National Public Officers Mutual Aid Association Act) of the pre-unification Private School Personnel Mutual Aid Association Act and who receives the survivors' mutual aid pension listed in Article 20, paragraph (2), item (iv) of the pre-unification Private School Personnel Mutual Aid Association Act;
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**十七** 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第十六条第一項若しくは第二項（移行年金給付）に規定する給付のうち障害を給付事由とする年金である給付を受けている者又は同条第一項若しくは第二項に規定する給付のうち死亡を給付事由とする年金である給付を受けている当該死亡した者の妻である者
art-4/par-1/item-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-17
a person who receives, among the benefits prescribed in Article 16, paragraph (1) or (2) (Transferred Pension Benefits) of the Supplementary Provisions of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001), those that are pensions for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the benefits prescribed in paragraph (1) or (2) of that Article, those that are pensions for which death is the ground for benefit;
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**十八** 国会議員互助年金法を廃止する法律（平成十八年法律第一号。以下この号において「廃止法」という。）附則第二条第一項（退職者に関する経過措置）の規定によりなおその効力を有するものとされる廃止法による廃止前の国会議員互助年金法（昭和三十三年法律第七十号。以下この号において「旧国会議員互助年金法」という。）第十条第一項（公務傷病年金）に規定する公務傷病年金若しくは廃止法附則第十一条第一項（公務傷病年金）に規定する公務傷病年金を受けている者又は旧国会議員互助年金法第十九条第一項（遺族扶助年金）に規定する遺族扶助年金若しくは廃止法附則第十二条第一項（遺族扶助年金）に規定する遺族扶助年金を受けているこれらの規定に規定する遺族（妻に限る。）である者
art-4/par-1/item-18 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-18
a person who receives the pension for injury or illness in public duty prescribed in Article 10, paragraph (1) (Pension for Injury or Illness in Public Duty) of the Diet Members' Mutual Aid Pension Act (Act No. 70 of 1958) as it was prior to abolition by the Act to Abolish the Diet Members' Mutual Aid Pension Act (Act No. 1 of 2006; hereinafter referred to as the "Abolition Act" in this item), which is deemed to remain in force pursuant to the provisions of Article 2, paragraph (1) (Transitional Measures Concerning Retirees) of the Supplementary Provisions of the Abolition Act (hereinafter referred to as the "former Diet members' mutual aid pension law" in this item), or the pension for injury or illness in public duty prescribed in Article 11, paragraph (1) (Pension for Injury or Illness in Public Duty) of the Supplementary Provisions of the Abolition Act, or a person who receives the pension for assistance to surviving family prescribed in Article 19, paragraph (1) (Pension for Assistance to Surviving Family) of the former Diet members' mutual aid pension law or the pension for assistance to surviving family prescribed in Article 12, paragraph (1) (Pension for Assistance to Surviving Family) of the Supplementary Provisions of the Abolition Act and who is a surviving family member (limited to a wife) prescribed in those provisions;
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**十九** 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）附則第三条（この法律施行前に給与事由の生じた恩給の取扱）の規定によりなお従前の例によることとされる第七項症の増加恩給若しくは傷病年金を受けている者若しくは同法附則第二十二条第一項（旧軍人、旧準軍人及び旧軍属の公務傷病恩給の特例）に規定する増加恩給若しくは傷病年金を受けている者若しくは恩給法等の一部を改正する法律（昭和四十六年法律第八十一号）附則第十三条第一項（旧軍人等に対する特例傷病恩給）に規定する特例傷病恩給を受けている者又は恩給法等の一部を改正する法律（昭和五十一年法律第五十一号）附則第十五条第一項（傷病者遺族特別年金）に規定する傷病者遺族特別年金を受けている同項に規定する遺族（妻に限る。）である者
art-4/par-1/item-19 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-19
a person who receives a supplementary retirement package or injury and illness pension for a seventh-item-grade disability, with respect to which the provisions then in force continue to govern pursuant to the provisions of Article 3 (Treatment of Retirement Packages for Which the Ground for Grant Arose Prior to the Enforcement of This Act) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act (Act No. 155 of 1953), a person who receives the supplementary retirement package or injury and illness pension prescribed in Article 22, paragraph (1) (Special Provisions on Retirement Packages for Injury or Illness in Public Duty of Former Military Personnel, Former Quasi-Military Personnel and Former Military Civilian Employees) of the Supplementary Provisions of that Act, a person who receives the special retirement package for injury or illness prescribed in Article 13, paragraph (1) (Special Retirement Package for Injury or Illness for Former Military Personnel, etc.) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act, etc. (Act No. 81 of 1971), or a person who receives the special pension for surviving family of an injured or ill person prescribed in Article 15, paragraph (1) (Special Pension for Surviving Family of Injured or Ill Persons) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act, etc. (Act No. 51 of 1976) and who is a surviving family member (limited to a wife) prescribed in that paragraph;
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**二十** 防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十七条第一項（国家公務員災害補償法等の準用）において準用する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項において準用する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-4/par-1/item-20 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-20
a person who receives the illness or injury compensation pension listed in Article 9, item (iii) (Types of Compensation) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) as applied mutatis mutandis pursuant to Article 27, paragraph (1) (Mutatis Mutandis Application of the National Public Officers' Accident Compensation Act, etc.) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act as applied mutatis mutandis pursuant to Article 27, paragraph (1) of the Act on Remuneration, etc. of Ministry of Defense Personnel and who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) (Compensation Pension for Surviving Family) of the National Public Officers' Accident Compensation Act;
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**二十一** 特別職の職員の給与に関する法律（昭和二十四年法律第二百五十二号）第十五条（災害補償）の規定により国家公務員災害補償法第九条第三号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の例による補償を受けている者又は特別職の職員の給与に関する法律第十五条の規定により国家公務員災害補償法第九条第六号イに掲げる遺族補償年金の例による補償を受けている特別職の職員の給与に関する法律第十五条に規定する特別職の職員の遺族（妻に限る。）である者
art-4/par-1/item-21 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-21
a person who receives compensation in accordance with the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of Article 15 (Accident Compensation) of the Act on Salaries of Government Officials with Special Capacity (Act No. 252 of 1949), or a person who receives compensation in accordance with the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of Article 15 of the Act on Salaries of Government Officials with Special Capacity and who is a surviving family member of a government official with special capacity (limited to a wife) prescribed in Article 15 of the Act on Salaries of Government Officials with Special Capacity;
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**二十二** 裁判官の災害補償に関する法律（昭和三十五年法律第百号）の規定により国家公務員災害補償法第九条第三号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の例による補償を受けている者又は裁判官の災害補償に関する法律の規定により国家公務員災害補償法第九条第六号イに掲げる遺族補償年金の例による補償を受けている同法第十六条第一項に規定する遺族（妻に限る。）である者
art-4/par-1/item-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-22
a person who receives compensation in accordance with the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of the Act on Accident Compensation for Judges (Act No. 100 of 1960), or a person who receives compensation in accordance with the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of the Act on Accident Compensation for Judges and who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) of the National Public Officers' Accident Compensation Act;
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**二十三** 裁判所職員臨時措置法（昭和二十六年法律第二百九十九号）において準用する国家公務員災害補償法第九条第三号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裁判所職員臨時措置法において準用する国家公務員災害補償法第九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に規定する遺族（妻に限る。）である者
art-4/par-1/item-23 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-23
a person who receives the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) as applied mutatis mutandis in the Act on Temporary Measures concerning Court Officials (Act No. 299 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act as so applied, or a person who receives the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act as applied mutatis mutandis in the Act on Temporary Measures concerning Court Officials and who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) of the National Public Officers' Accident Compensation Act;
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**二十四** 国会議員の歳費、旅費及び手当等に関する法律（昭和二十二年法律第八十号）第十二条の三（公務災害補償）の規定に基づく補償で国家公務員災害補償法第九条第三号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に準ずるものを受けている者又は国会議員の歳費、旅費及び手当等に関する法律第十二条の三の規定に基づく補償で国家公務員災害補償法第九条第六号イに掲げる遺族補償年金に準ずるものを受けている国会議員の歳費、旅費及び手当等に関する法律第十二条の三に規定する遺族（妻に限る。）である者
art-4/par-1/item-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-24
a person who receives compensation under the provisions of Article 12-3 (Public Duty Accident Compensation) of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet (Act No. 80 of 1947) that is equivalent to the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives compensation under the provisions of Article 12-3 of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet that is equivalent to the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act and who is a surviving family member (limited to a wife) prescribed in Article 12-3 of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet;
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**二十五** 国会議員の秘書の給与等に関する法律（平成二年法律第四十九号）第十八条（災害補償）の規定に基づく補償で国家公務員災害補償法第九条第三号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に準ずるものを受けている者又は国会議員の秘書の給与等に関する法律第十八条の規定に基づく補償で国家公務員災害補償法第九条第六号イに掲げる遺族補償年金に準ずるものを受けている国会議員の秘書の給与等に関する法律第十八条に規定する遺族（妻に限る。）である者
art-4/par-1/item-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-25
a person who receives compensation under the provisions of Article 18 (Accident Compensation) of the Act on Salary, etc. of Diet Members' Secretaries (Act No. 49 of 1990) that is equivalent to the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives compensation under the provisions of Article 18 of the Act on Salary, etc. of Diet Members' Secretaries that is equivalent to the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act and who is a surviving family member (limited to a wife) prescribed in Article 18 of the Act on Salary, etc. of Diet Members' Secretaries;
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**二十六** 国会職員法（昭和二十二年法律第八十五号）第二十六条の二（災害補償）の規定に基づく補償で国家公務員災害補償法第九条第三号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に準ずるものを受けている者又は国会職員法第二十六条の二の規定に基づく補償で国家公務員災害補償法第九条第六号イに掲げる遺族補償年金に準ずるものを受けている国会職員法第二十六条の二に規定する遺族（妻に限る。）である者
art-4/par-1/item-26 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-26
a person who receives compensation under the provisions of Article 26-2 (Accident Compensation) of the Diet Officers Act (Act No. 85 of 1947) that is equivalent to the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives compensation under the provisions of Article 26-2 of the Diet Officers Act that is equivalent to the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act and who is a surviving family member (limited to a wife) prescribed in Article 26-2 of the Diet Officers Act;
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**二十七** 地方公務員災害補償法（昭和四十二年法律第百二十一号）第六十九条第一項（非常勤の地方公務員に係る補償の制度）の規定に基づく条例で定めるところにより同法第二十五条第一項第三号（補償の種類）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に相当する補償を受けている者又は同法第六十九条第一項の規定に基づく条例で定めるところにより同法第二十五条第一項第六号イに掲げる遺族補償年金に相当する補償を受けている同法第三十二条第一項（遺族補償年金）の規定に相当する同条例の規定に規定する遺族（妻に限る。）である者
art-4/par-1/item-27 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-27
a person who receives compensation equivalent to the illness or injury compensation pension listed in Article 25, paragraph (1), item (iii) (Types of Compensation) of the Local Public Officers Accident Compensation Act (Act No. 121 of 1967) or the disability compensation pension listed in item (iv), (a) of that paragraph, as provided for by a Prefectural or Municipal Ordinance based on Article 69, paragraph (1) (Compensation System for Part-time Local Public Officers) of the Local Public Officers Accident Compensation Act, or a person who receives compensation equivalent to the compensation pension for surviving family listed in Article 25, paragraph (1), item (vi), (a) of the Local Public Officers Accident Compensation Act, as provided for by a Prefectural or Municipal Ordinance based on Article 69, paragraph (1) of the Local Public Officers Accident Compensation Act, and who is a surviving family member (limited to a wife) prescribed in the provisions of that Ordinance corresponding to the provisions of Article 32, paragraph (1) (Compensation Pension for Surviving Family) of the Local Public Officers Accident Compensation Act;
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**二十八** 公立学校の学校医、学校歯科医及び学校薬剤師の公務災害補償に関する法律（昭和三十二年法律第百四十三号）第二条（補償義務）の規定に基づき公立学校の学校医、学校歯科医及び学校薬剤師の公務災害補償の基準を定める政令（昭和三十二年政令第二百八十三号）第四条の二第一項（傷病補償）に規定する傷病補償年金若しくは同令第五条第一項（障害補償）に規定する障害補償年金を受けている者又は同法第二条の規定に基づき同令第八条第一項（遺族補償年金）に規定する遺族補償年金を受けている同項に規定する遺族（妻に限る。）である者
art-4/par-1/item-28 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-28
a person who receives, pursuant to the provisions of Article 2 (Obligation to Compensate) of the Act on Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists (Act No. 143 of 1957), the illness or injury compensation pension prescribed in Article 4-2, paragraph (1) (Compensation for Illness or Injury) of the Cabinet Order Establishing Standards for Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists (Cabinet Order No. 283 of 1957) or the disability compensation pension prescribed in Article 5, paragraph (1) (Disability Compensation) of that Cabinet Order, or a person who receives, pursuant to the provisions of Article 2 of the Act on Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists, the compensation pension for surviving family prescribed in Article 8, paragraph (1) (Compensation Pension for Surviving Family) of the Cabinet Order Establishing Standards for Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists and who is a surviving family member (limited to a wife) prescribed in that paragraph;
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**二十九** 消防組織法（昭和二十二年法律第二百二十六号）第二十四条第一項（非常勤消防団員に対する公務災害補償）、消防法（昭和二十三年法律第百八十六号）第三十六条の三第一項及び第二項（消防作業従事者等に対する損害補償）並びに水防法（昭和二十四年法律第百九十三号）第六条の二第一項（公務災害補償）及び第四十五条（第二十四条の規定により水防に従事した者に対する災害補償）の規定に基づき非常勤消防団員等に係る損害補償の基準を定める政令（昭和三十一年政令第三百三十五号）に定める基準に従い定められた条例（同令に定める基準に従つて行われた水害予防組合の組合会の議決を含む。以下この号において同じ。）に基づき同令第五条の二第一項（傷病補償年金）に規定する傷病補償年金若しくは同令第六条第一項（障害補償年金）に規定する障害補償年金を受けている者又は同令に定める基準に従い定められた条例に基づき同令第七条（遺族補償年金）に規定する遺族補償年金を受けている同令第八条第一項（遺族）に規定する遺族（妻に限る。）である者
art-4/par-1/item-29 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-29
a person who receives, under a Prefectural or Municipal Ordinance established in accordance with the standards specified in the Cabinet Order Establishing Standards for Compensation for Damage to Part-time Fire Corps Members, etc. (Cabinet Order No. 335 of 1956) pursuant to the provisions of Article 24, paragraph (1) (Accident Compensation for Part-time Fire Corps Members) of the Fire and Disaster Management Organization Act (Act No. 226 of 1947), Article 36-3, paragraphs (1) and (2) (Compensation for Damage to Persons Engaged in Fire Fighting Work, etc.) of the Fire Service Act (Act No. 186 of 1948), and Article 6-2, paragraph (1) (Occupational Accident Compensation) and Article 45 (Accident Compensation for Persons Engaged in Flood Control Pursuant to the Provisions of Article 24) of the Flood Control Act (Act No. 193 of 1949) (including a resolution of the assembly of a flood prevention association adopted in accordance with the standards specified in that Cabinet Order; the same applies hereinafter in this item), the illness or injury compensation pension prescribed in Article 5-2, paragraph (1) (Illness or Injury Compensation Pension) of that Cabinet Order or the disability compensation pension prescribed in Article 6, paragraph (1) (Disability Compensation Pension) of that Cabinet Order, or a person who receives, under a Prefectural or Municipal Ordinance established in accordance with the standards specified in that Cabinet Order, the compensation pension for surviving family prescribed in Article 7 (Compensation Pension for Surviving Family) of that Cabinet Order and who is a surviving family member (limited to a wife) prescribed in Article 8, paragraph (1) (Surviving Family) of that Cabinet Order;
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**三十** 災害対策基本法（昭和三十六年法律第二百二十三号）第八十四条第一項（応急措置の業務に従事した者に対する補償）の規定に基づき災害対策基本法施行令（昭和三十七年政令第二百八十八号）第三十六条第一項（損害補償の基準）に定める基準に従い定められた条例に基づき前号の傷病補償年金若しくは障害補償年金を受けている者又は同項に定める基準に従い定められた条例に基づき前号の遺族補償年金を受けている同項の規定による非常勤消防団員等に係る損害補償の基準を定める政令第八条第一項に規定する遺族（妻に限る。）である者
art-4/par-1/item-30 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-30
a person who receives the illness or injury compensation pension or the disability compensation pension in the preceding item under a Prefectural or Municipal Ordinance established in accordance with the standards specified in Article 36, paragraph (1) (Standards for Compensation for Damage) of the Order for Enforcement of the Basic Act on Disaster Management (Cabinet Order No. 288 of 1962) pursuant to the provisions of Article 84, paragraph (1) (Compensation for Persons Engaged in Emergency Measures) of the Basic Act on Disaster Management (Act No. 223 of 1961), or a person who receives the compensation pension for surviving family in the preceding item under a Prefectural or Municipal Ordinance established in accordance with the standards specified in Article 36, paragraph (1) of the Order for Enforcement of the Basic Act on Disaster Management and who is a surviving family member (limited to a wife) prescribed in Article 8, paragraph (1) of the Cabinet Order Establishing Standards for Compensation for Damage to Part-time Fire Corps Members, etc. under that paragraph;
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**三十一** 警察官の職務に協力援助した者の災害給付に関する法律（昭和二十七年法律第二百四十五号）第二条（国及び都道府県の責任）の規定に基づき警察官の職務に協力援助した者の災害給付に関する法律施行令（昭和二十七年政令第四百二十九号）第六条の二第一項（傷病給付の範囲、金額及び支給方法）に規定する傷病給付年金若しくは同令第七条第一項（障害給付の金額及び支給方法）に規定する障害給付年金（同法第六条第二項の規定により同令の規定に準じて条例で定められたこれらの年金を含む。）を受けている者又は同令第九条第一項（遺族給付年金）に規定する遺族給付年金（同法第六条第二項の規定により同令の規定に準じて条例で定められた年金を含む。）を受けている同令第九条第一項に規定する遺族（妻に限る。）である者
art-4/par-1/item-31 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-31
a person who receives, pursuant to the provisions of Article 2 (Responsibility of the State and Prefectures) of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers (Act No. 245 of 1952), the illness or injury benefit pension prescribed in Article 6-2, paragraph (1) (Scope, Amount and Method of Payment of Illness or Injury Benefits) of the Order for Enforcement of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers (Cabinet Order No. 429 of 1952) or the disability benefit pension prescribed in Article 7, paragraph (1) (Amount and Method of Payment of Disability Benefits) of that Order (including such pensions established by a Prefectural or Municipal Ordinance in conformity with the provisions of that Order pursuant to Article 6, paragraph (2) of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers), or a person who receives the benefit pension for surviving family prescribed in Article 9, paragraph (1) (Benefit Pension for Surviving Family) of that Order (including a pension established by a Prefectural or Municipal Ordinance in conformity with the provisions of that Order pursuant to Article 6, paragraph (2) of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers) and who is a surviving family member (limited to a wife) prescribed in Article 9, paragraph (1) of that Order;
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**三十二** 海上保安官に協力援助した者等の災害給付に関する法律（昭和二十八年法律第三十三号）第二条（国の責任）若しくは第三条（国の給付の特例）の規定に基づき海上保安官に協力援助した者等の災害給付に関する法律施行令（昭和二十八年政令第六十二号）第三条の二第一項（傷病給付）に規定する傷病給付年金若しくは同令第四条第一項（障害給付）に規定する障害給付年金を受けている者又は同令第六条第一項（遺族給付年金）に規定する遺族給付年金を受けている同項に規定する遺族（妻に限る。）である者
art-4/par-1/item-32 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-32
a person who receives, pursuant to the provisions of Article 2 (Responsibility of the State) or Article 3 (Special Provisions on State Benefits) of the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers (Act No. 33 of 1953), the illness or injury benefit pension prescribed in Article 3-2, paragraph (1) (Illness or Injury Benefit) of the Order for Enforcement of the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers (Cabinet Order No. 62 of 1953) or the disability benefit pension prescribed in Article 4, paragraph (1) (Disability Benefit) of that Order, or a person who receives the benefit pension for surviving family prescribed in Article 6, paragraph (1) (Benefit Pension for Surviving Family) of the Order for Enforcement of the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers and who is a surviving family member (limited to a wife) prescribed in that paragraph;
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**三十三** 証人等の被害についての給付に関する法律（昭和三十三年法律第百九号）第六条（給付の範囲、金額、支給方法等）の規定に基づき証人等の被害についての給付に関する法律施行令（昭和三十三年政令第二百二十七号）第四条の二第一項（傷病給付の範囲、金額及び支給方法）に規定する傷病給付年金若しくは同令第五条第一項（障害給付の金額及び支給方法）に規定する障害給付年金を受けている者又は同令第六条（遺族給付年金）に規定する遺族給付年金を受けている同令第七条第一項（遺族給付年金）に規定する遺族（妻に限る。）である者
art-4/par-1/item-33 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-33
a person who receives, pursuant to the provisions of Article 6 (Scope, Amount, Method of Payment, etc. of Benefits) of the Act on Payment in Relation to Damages Suffered by Witnesses, etc. (Act No. 109 of 1958), the illness or injury benefit pension prescribed in Article 4-2, paragraph (1) (Scope, Amount and Method of Payment of Illness or Injury Benefits) of the Order for Enforcement of the Act on Payment in Relation to Damages Suffered by Witnesses, etc. (Cabinet Order No. 227 of 1958) or the disability benefit pension prescribed in Article 5, paragraph (1) (Amount and Method of Payment of Disability Benefits) of that Order, or a person who receives the benefit pension for surviving family prescribed in Article 6 (Benefit Pension for Surviving Family) of that Order and who is a surviving family member (limited to a wife) prescribed in Article 7, paragraph (1) (Benefit Pension for Surviving Family) of that Order;
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**三十四** 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）第四条第二項（認定等）の規定による認定を受けている者（同法附則第三条若しくは第四条第二項（旧法の廃止に伴う経過措置）の規定により同法第四条第二項の規定による認定を受けている者とみなされる者を含む。）又はこれらの者（公害健康被害の補償等に関する法律第五条第三項（認定等）の規定により同法第四条第二項の規定による認定を受けているとみなされる者及び同法第六条（認定等）の規定による申請に基づいて行われた同項の規定による認定に係る死亡者を含む。）に係る遺族（妻に限る。）である者
art-4/par-1/item-34 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-34
a person certified under Article 4, paragraph (2) (Certification, etc.) of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973) (including a person deemed to be a person certified under Article 4, paragraph (2) of that Act pursuant to the provisions of Article 3 or Article 4, paragraph (2) (Transitional Measures Accompanying the Abolition of the Former Act) of the Supplementary Provisions of that Act), or a person who is a surviving family member (limited to a wife) of such a person (including a person deemed to be certified under Article 4, paragraph (2) of the Act on Compensation for Pollution-related Health Damage pursuant to the provisions of Article 5, paragraph (3) (Certification, etc.) of that Act, and a deceased person relating to a certification under Article 4, paragraph (2) of that Act made on the basis of an application under Article 6 (Certification, etc.) of that Act);
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**三十五** 市長から公害健康被害の補償等に関する法律第四条第一項の規定による認定を受けている者（同法附則第三条若しくは第四条第二項の規定により同法第四条第一項の認定を受けている者とみなされる者を含む。）で同法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に相当する給付を受けている者又は当該認定を受けている者の死亡により同項第三号に掲げる遺族補償費に相当する給付を受けている当該市長が定める遺族（妻に限る。）である者
art-4/par-1/item-35 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-35
a person certified by the mayor under Article 4, paragraph (1) of the Act on Compensation for Pollution-related Health Damage (including a person deemed to be a person certified under Article 4, paragraph (1) of that Act pursuant to the provisions of Article 3 or Article 4, paragraph (2) of the Supplementary Provisions of that Act) who receives benefits equivalent to the disability compensation payment listed in Article 3, paragraph (1), item (ii) (Types, etc. of Compensation Benefits) of that Act, or a person who is a surviving family member (limited to a wife) determined by that mayor and who receives, upon the death of a person who has received that certification, benefits equivalent to the compensation payment for surviving family listed in item (iii) of that paragraph;
machine translation, not official
**三十六** 新型インフルエンザ予防接種による健康被害の救済に関する特別措置法（平成二十一年法律第九十八号）第四条第三号（給付の範囲）に掲げる障害年金を受けている者又は同条第四号に掲げる遺族年金を受けている同号に定める遺族（妻に限る。）である者
art-4/par-1/item-36 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-36
a person who receives the disability pension listed in Article 4, item (iii) (Scope of Benefits) of the Act on Special Measures for Relief for Health Damage Caused by Vaccination against Novel Influenza (Act No. 98 of 2009), or a person who receives the pension for surviving family listed in item (iv) of that Article and who is a surviving family member (limited to a wife) specified in that item;
machine translation, not official
**三十七** 戦傷病者戦没者遺族等援護法の一部を改正する法律（昭和二十八年法律第百八十一号）附則第二十項（遺族年金）、戦傷病者戦没者遺族等援護法の一部を改正する法律（昭和三十年法律第百四十四号）附則第十一項（遺族年金）、戦傷病者戦没者遺族等援護法等の一部を改正する法律（昭和四十五年法律第二十七号）附則第五条第一項（遺族年金の支給の特例）又は戦傷病者戦没者遺族等援護法等の一部を改正する法律（昭和四十六年法律第五十一号）附則第七条第一項（遺族年金の支給の特例）に規定する遺族年金を受けているこれらの規定に規定する遺族（妻に限る。）である者
art-4/par-1/item-37 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-37
a person who receives the pension for surviving family prescribed in paragraph 20 (Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors (Act No. 181 of 1953), paragraph 11 (Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors (Act No. 144 of 1955), Article 5, paragraph (1) (Special Provisions on Payment of Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors, etc. (Act No. 27 of 1970), or Article 7, paragraph (1) (Special Provisions on Payment of Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors, etc. (Act No. 51 of 1971), and who is a surviving family member (limited to a wife) prescribed in those provisions;
machine translation, not official
**三十八** 執行官法の一部を改正する法律（平成十九年法律第十八号）附則第三条第一項（執行官法の一部改正に伴う経過措置）の規定によりなお従前の例により支給される同法による改正前の執行官法（昭和四十一年法律第百十一号）附則第十三条第一項（退職後の年金についての暫定措置）の規定による恩給法（大正十二年法律第四十八号）第二条第一項（恩給の種類）に規定する増加恩給に相当する恩給を受けている者
art-4/par-1/item-38 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-38
a person who receives a retirement package equivalent to the supplementary retirement package prescribed in Article 2, paragraph (1) (Types of Retirement Packages) of the Public Officers Pension Act (Act No. 48 of 1923) pursuant to the provisions of Article 13, paragraph (1) (Interim Measures for Pensions After Retirement) of the Supplementary Provisions of the Court Enforcement Officer Act (Act No. 111 of 1966) as it was prior to amendment by the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007), which is paid with the provisions then in force continuing to govern pursuant to the provisions of Article 3, paragraph (1) (Transitional Measures Accompanying the Partial Amendment of the Court Enforcement Officer Act) of the Supplementary Provisions of the Act Partially Amending the Court Enforcement Officer Act;
machine translation, not official
**三十九** 国民年金法等改正法附則第九十七条第一項（第七条の規定の施行に伴う経過措置）の規定により支給される国民年金法等改正法第七条（特別児童扶養手当等の支給に関する法律の一部改正）の規定による改正前の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）に規定する福祉手当を受けている同条に規定する重度障害者である者
art-4/par-1/item-39 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-39
a person who is a person with a severe disability prescribed in Article 17 (Requirements for Payment) of the Act on Special Child Rearing Allowance (Act No. 134 of 1964) as it was prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Child Rearing Allowance) of the 1985 National Pension Act, etc. Amendment Act and who receives the welfare allowance prescribed in that Article of the Act on Special Child Rearing Allowance that is paid pursuant to the provisions of Article 97, paragraph (1) (Transitional Measures Accompanying the Enforcement of the Provisions of Article 7) of the Supplementary Provisions of the 1985 National Pension Act, etc. Amendment Act;
machine translation, not official
**四十** 国民年金法等改正法第三条（厚生年金保険法の一部改正）の規定による改正前の厚生年金保険法第六十二条第一項（年金額）に規定する子のうち、同法第五十九条第一項第二号（遺族）に規定する障害の状態にある者に該当するものとして同法第六十二条第一項の規定により同項の加給年金額の計算の対象とされている者
art-4/par-1/item-40 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-40
among the children prescribed in Article 62, paragraph (1) (Pension Amounts) of the Employees' Pension Insurance Act as it was prior to amendment by the provisions of Article 3 (Partial Amendment of the Employees' Pension Insurance Act) of the 1985 National Pension Act, etc. Amendment Act, a child who is treated, pursuant to Article 62, paragraph (1) of the Employees' Pension Insurance Act, as subject to the calculation of the additional pension amount under that paragraph as a person who falls under those in a condition of disability prescribed in Article 59, paragraph (1), item (ii) (Surviving Family) of the Employees' Pension Insurance Act;
machine translation, not official
**四十一** ハンセン病問題の解決の促進に関する法律（平成二十年法律第八十二号）第二条第三項（定義）に規定する入所者
art-4/par-1/item-41 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-41
a sanatorium Resident prescribed in Article 2, paragraph (3) (Definitions) of the Act on Promotion of Resolution of Issues Related to Hansen's Disease (Act No. 82 of 2008);
machine translation, not official
**四十二** 毒ガス等の影響によりガス障害にり患している者として、県知事から健康管理手当若しくは保健手当の支給を受けている者又は国家公務員共済組合連合会の理事長から特別手当、医療手当、健康管理手当若しくは保健手当の支給を受けている者
art-4/par-1/item-42 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-42
a person who receives a health management allowance or a health allowance from a prefectural governor, or a special allowance, a medical allowance, a health management allowance, or a health allowance from the chairperson of the Federation of National Public Service Personnel Mutual Aid Associations, as a person suffering from gas injury due to the effects of poison gas, etc.
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### 第五条（利子所得等について非課税とされる有価証券の範囲等） — Scope, etc. of Securities Exempt from Taxation on Interest Income, etc.
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art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-5
**第一項** 令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有価証券の範囲）に規定する財務省令で定める取得勧誘は、その受益権の募集に係る金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘（以下この項において「取得勧誘」という。）が同条第三項第一号に掲げる場合に該当し、かつ、同条第十項に規定する目論見書及び資産の流動化に関する法律（平成十年法律第百五号）第二条第十四項（定義）に規定する資産信託流動化計画にその取得勧誘が金融商品取引法第二条第三項第一号に掲げる場合に該当するものである旨の記載がなされて行われるものとする。
art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-5/par-1
The solicitation for acquisition specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (viii) (Scope of Securities Exempt from Taxation on Interest Income, etc.) of the Order is to be a solicitation for acquisition (hereinafter referred to as "solicitation for acquisition" in this paragraph) prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) relating to the public offering of the beneficial interests that falls under the case set forth in paragraph (3), item (i) of that Article, and that is made with a statement in the prospectus prescribed in paragraph (10) of that Article and in the asset trust securitization plan prescribed in Article 2, paragraph (14) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998) to the effect that the solicitation for acquisition falls under the case set forth in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act.
machine translation, not official
**第二項** 令第三十三条第四項第九号に規定する財務省令で定める国際機関は、条約又は国際間の協定により国内においてその発行する債券の利子に係る源泉徴収の義務を免除された国際機関とする。
art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-5/par-2
The international organization specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (ix) of the Order is an international organization exempted by a treaty or international agreement from the obligation of Withholding in Japan on interest on the bonds that it issues.
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### 第六条（非課税貯蓄申込書の特例が認められる預貯金等の範囲等） — Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized
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art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6
**第一項** 令第三十五条第一項（普通預金契約等についての非課税貯蓄申込書の特例）に規定する財務省令で定める預貯金等に係る契約は、次に掲げるものとする。
art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1
The contracts relating to deposits and similar savings specified by Ministry of Finance Order as prescribed in Article 35, paragraph (1) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order are the following.
machine translation, not official
**一** 普通預金（普通貯金を含む。）又は貯蓄預金（貯蓄貯金を含む。）
art-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-1
ordinary deposits (including ordinary savings) or savings-type deposits (including savings-type postal savings);
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**二** 租税の納付に充てることを目的として金融機関（令第三十二条第一号（金融機関等の範囲）に掲げる者をいう。）に対してした預金（貯金を含む。以下この号において同じ。）で当該金融機関が他の預金と区分して経理しているもの
art-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-2
a deposit (including savings; hereinafter the same in this item) made to a financial institution (meaning a person listed in Article 32, item (i) (Scope of Financial Institutions, etc.) of the Order) for the purpose of paying taxes, which that financial institution accounts for separately from other deposits;
machine translation, not official
**三** 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金
art-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-3
tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951);
machine translation, not official
**四** 一定の預入期間又は預入金額及び一定の据置期間を約して積み立てる預貯金でその据置期間が三月以上のもの
art-6/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-4
Deposits and Savings accumulated by agreeing to a fixed deposit period, or a fixed deposit amount and a fixed deferral period, for which the deferral period is three months or more;
machine translation, not official
**五** 据置貯金
art-6/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-5
deferred savings;
machine translation, not official
**六** 令第三十二条第二号又は第三号に掲げる者が受入れをする預貯金
art-6/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-6
Deposits and Savings accepted by a person listed in Article 32, item (ii) or (iii) of the Order;
machine translation, not official
**七** 定期預金（定期貯金を含むものとし、第四号に掲げるものを除く。）又は通知預金（通知貯金を含む。）のうち反復して預入することを約するもの
art-6/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-7
time deposits (including time savings, and excluding those set forth in item (iv)) or notice deposits (including notice savings), for which it is agreed that deposits will be made repeatedly;
machine translation, not official
**八** 指定金銭信託及び貸付信託のうち反復して信託することを約するもの
art-6/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-8
designated money trusts and Loan Trusts, for which it is agreed that placement in trust will be made repeatedly;
machine translation, not official
**九** 令第三十二条第一号、第四号又は第五号に掲げる者から有価証券を反復して購入することを約するもの
art-6/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-9
an agreement to repeatedly purchase Securities from a person listed in Article 32, item (i), (iv), or (v) of the Order;
machine translation, not official
**十** 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、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（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を反復して購入することを約するもの
art-6/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-10
a contract under which a person agrees to repeatedly purchase 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), 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 Bank bonds under the provisions of Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007).
machine translation, not official
**第二項** 令第三十五条第四項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 35, paragraph (4) of the Order are as follows:
machine translation, not official
**一** 令第三十五条第四項に規定する届出書を提出する者（第三号において「提出者」という。）の氏名、生年月日及び住所
art-6/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-2/item-1
the name, date of birth and address of the person who submits the written notification prescribed in Article 35, paragraph (4) of the Order (referred to as the "submitter" in item (iii));
machine translation, not official
**二** 障害者等に該当しないこととなつた年月日及びその事実
art-6/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-2/item-2
the date on which, and the fact that, the submitter ceased to fall under the category of a Person with a Disability or other eligible person;
machine translation, not official
**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-6/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-2/item-3
the type of the Deposits and Savings, etc. 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
**四** その他参考となるべき事項
art-6/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-2/item-4
any other matters for reference.
machine translation, not official
### 第六条の二（障害者等に該当しないこととなつた日以後に預入等をした預貯金等の利子等の計算等） — Calculation, etc. of Interest, etc. on Deposits and Savings, etc. Placed, etc. on or After the Day on Which a Person Ceased to Be a Person with a Disability or Other Eligible Person
caption: machine translation, not official
art-6-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6-2
**第一項** 令第三十六条第二項（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）に規定する該当しないこととなつた日以後に預入等をした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は、同日以後に預入等をした預貯金等の金額（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）に規定する額面金額等）、当該預入等の日から当該預貯金等の払戻し、解約、償還又は買入償却の日までの期間及び当該預貯金等の利率を基礎として計算するものとする。
art-6-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6-2/par-1
The interest, distributions of proceeds or dividends of surplus relating to the portion of the Deposits and Savings, etc. placed, etc. on or after the day of ceasing to fall under the category of a Person with a Disability or other eligible person as prescribed in Article 36, paragraph (2) (Cases Where Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons Is Not Exempt from Taxation, etc.) of the Order are to be calculated on the basis of the amount of the Deposits and Savings, etc. placed, etc. on or after that day (or, if those Deposits and Savings, etc. are Securities, the face value or equivalent amount 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), the period from the day of that placement, etc. to the day of withdrawal, cancellation, redemption or purchase and cancellation of those Deposits and Savings, etc., and the interest rate on those Deposits and Savings, etc.
machine translation, not official
**第二項** 令第三十六条第三項に規定する財務省令で定めるものは、普通預金、普通貯金、貯蓄預金、貯蓄貯金、前条第一項第二号及び第三号に掲げる預貯金並びに令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金又は普通貯金に相当するものとする。
art-6-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6-2/par-2
The items specified by Ministry of Finance Order as prescribed in Article 36, paragraph (3) of the Order are ordinary deposits, ordinary savings, savings deposits, savings-deposit-type savings, the Deposits and Savings set forth in paragraph (1), items (ii) and (iii) of the preceding Article, and Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order which are equivalent to ordinary deposits or ordinary savings.
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### 第七条（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-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7
**第一項** 令第四十一条の二第一項（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は、次の各号に掲げる者の区分に応じ当該各号に定める書類とする。
art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1
The proof of physical disability passbook of a Person with a Disability or other eligible person, the basic survivors' pension certificate and other documents specified by Ministry of Finance Order, as prescribed in Article 41-2, paragraph (1) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) of the Order, are the documents prescribed in each of the following items for the category of persons set forth in that item:
machine translation, not official
**一** 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）に規定する身体障害者手帳の交付を受けている者 当該身体障害者手帳
art-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-1
a person who has been issued a proof of physical disability passbook as 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: that proof of physical disability passbook;
machine translation, not official
**二** 法第十条第一項に規定する遺族基礎年金を受けることができる妻である者 当該年金に係る年金証書及び妻であることを証する書類（当該妻であることを証する事項の記載がある住民票の写し又は住民票の記載事項証明書（地方公共団体の長の住民基本台帳の住所、氏名、生年月日その他の事項を証する書類をいう。以下この条において同じ。）をいう。以下この項において同じ。）
art-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-2
a person who is a wife eligible to receive the basic survivors' pension prescribed in Article 10, paragraph (1) of the Act: the pension certificate for that pension and the document certifying that she is a wife (meaning a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence that contains the particulars certifying that she is the wife (meaning a document certifying the address, name, date of birth and other particulars in the basic Resident register of the head of a local government; the same applies hereinafter in this Article); the same applies hereinafter in this paragraph);
machine translation, not official
**三** 法第十条第一項に規定する寡婦年金を受けることができる妻である者 当該年金に係る年金証書
art-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-3
a person who is a wife eligible to receive the widow's pension prescribed in Article 10, paragraph (1) of the Act: the pension certificate for that pension;
machine translation, not official
**四** 令第三十一条の二第一号（障害者等の範囲）に掲げる者 同号に規定する障害基礎年金に係る年金証書
art-7/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-4
a person set forth in Article 31-2, item (i) (Scope of Persons with Disabilities and Other Eligible Persons) of the Order: the pension certificate for the basic disability pension prescribed in that item;
machine translation, not official
**五** 令第三十一条の二第二号に掲げる者 同号に規定する障害厚生年金又は遺族厚生年金に係る年金証書（当該遺族厚生年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-5
a person set forth in Article 31-2, item (ii) of the Order: the pension certificate for the disability employees' pension or survivors' employees' pension prescribed in that item (for a person who is a wife prescribed in that item who is receiving that survivors' employees' pension, that pension certificate and the document certifying that she is a wife);
machine translation, not official
**六** 令第三十一条の二第三号に掲げる者 同号に規定する増加恩給又は扶助料に係る恩給証書（当該扶助料を受けている同号に規定する妻である者にあつては、当該恩給証書及び妻であることを証する書類）
art-7/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-6
a person set forth in Article 31-2, item (iii) of the Order: the retirement package certificate for the supplementary retirement package or survivor's allowance prescribed in that item (for a person who is a wife prescribed in that item who is receiving that survivor's allowance, that retirement package certificate and the document certifying that she is a wife);
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**七** 令第三十一条の二第四号に掲げる者 同号に規定する傷病補償年金、障害補償年金、複数事業労働者傷病年金、複数事業労働者障害年金、傷病年金若しくは障害年金又は遺族補償年金、複数事業労働者遺族年金若しくは遺族年金に係る年金証書（当該遺族補償年金、複数事業労働者遺族年金又は遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-7
a person set forth in Article 31-2, item (iv) of the Order: the pension certificate for the illness or injury compensation pension, disability compensation pension, multiple-business worker illness or injury pension, multiple-business worker disability pension, illness or injury pension or disability pension, or the compensation pension for surviving family, multiple-business worker pension for surviving family or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that compensation pension for surviving family, multiple-business worker pension for surviving family or pension for surviving family, that pension certificate and the document certifying that she is a wife);
machine translation, not official
**八** 令第三十一条の二第五号に掲げる者 同号に規定する障害年金又は遺族年金に係る年金証書（当該遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-8
a person set forth in Article 31-2, item (v) of the Order: the pension certificate for the disability pension or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family, that pension certificate and the document certifying that she is a wife);
machine translation, not official
**九** 令第三十一条の二第六号又は第七号に掲げる者 これらの規定に規定する傷病補償年金若しくは障害補償年金又は遺族補償年金に係る年金証書（当該遺族補償年金を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-9
a person set forth in Article 31-2, item (vi) or (vii) of the Order: the pension certificate for the illness or injury compensation pension, disability compensation pension or compensation pension for surviving family prescribed in those items (for a person who is a wife prescribed in those items who is receiving that compensation pension for surviving family, that pension certificate and the document certifying that she is a wife);
machine translation, not official
**十** 令第三十一条の二第八号に掲げる者 同号に規定する障害補償費又は遺族補償費に係る都道府県知事の支給決定通知書（当該遺族補償費を受けている同号に規定する妻である者にあつては、当該支給決定通知書及び妻であることを証する書類）
art-7/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-10
a person set forth in Article 31-2, item (viii) of the Order: the written notice of a benefit payment decision from the prefectural governor for the disability compensation payment or compensation payment for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that compensation payment for surviving family, that written notice of a benefit payment decision and the document certifying that she is a wife);
machine translation, not official
**十一** 令第三十一条の二第九号に掲げる者 同号に規定する障害年金又は遺族年金に係る支給決定通知書（当該遺族年金を受けている同号に規定する妻である者にあつては、当該支給決定通知書及び妻であることを証する書類）
art-7/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-11
a person set forth in Article 31-2, item (ix) of the Order: the written notice of a benefit payment decision for the disability pension or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family, that written notice of a benefit payment decision and the document certifying that she is a wife);
machine translation, not official
**十二** 令第三十一条の二第十号に掲げる者 同号に規定する障害年金又は遺族年金若しくは遺族給与金に係る年金証書又は遺族給与金証書（当該遺族年金又は遺族給与金を受けている同号に規定する妻である者にあつては、当該年金証書又は遺族給与金証書及び妻であることを証する書類）
art-7/par-1/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-12
a person set forth in Article 31-2, item (x) of the Order: the pension certificate or survivors' benefit certificate for the disability pension, pension for surviving family or survivors' benefit prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family or survivors' benefit, that pension certificate or survivors' benefit certificate and the document certifying that she is a wife);
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**十三** 令第三十一条の二第十一号に掲げる者 同号に規定する児童扶養手当に係る児童扶養手当証書及び当該児童扶養手当を受けている同号に規定する児童の母であることを証する事項の記載がある住民票の写し又は住民票の記載事項証明書
art-7/par-1/item-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-13
a person set forth in Article 31-2, item (xi) of the Order: the child support allowance certificate for the child support allowance prescribed in that item, and a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence that contains the particulars certifying that she is the mother of the child prescribed in that item who is receiving that child support allowance;
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**十四** 令第三十一条の二第十二号に掲げる者 同号に規定する障害年金又は遺族年金に係る年金証書（当該遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-14
a person set forth in Article 31-2, item (xii) of the Order: the pension certificate for the disability pension or pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who is receiving that pension for surviving family, that pension certificate and the document certifying that she is a wife);
machine translation, not official
**十五** 令第三十一条の二第十三号に掲げる者 同号に規定する障害児福祉手当又は特別障害者手当に係る認定通知書
art-7/par-1/item-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-15
a person set forth in Article 31-2, item (xiii) of the Order: the written notice of certification for the welfare allowance for children with disabilities or the special disability allowance prescribed in that item;
machine translation, not official
**十六** 令第三十一条の二第十四号に掲げる者 同号に規定する療育手帳
art-7/par-1/item-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-16
a person set forth in Article 31-2, item (xiv) of the Order: the rehabilitation certificate prescribed in that item;
machine translation, not official
**十七** 令第三十一条の二第十五号に掲げる者 同号の精神障害者保健福祉手帳
art-7/par-1/item-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-17
a person set forth in Article 31-2, item (xv) of the Order: the mental disability health and welfare handbook referred to in that item;
machine translation, not official
**十八** 令第三十一条の二第十六号に掲げる者 同号に規定する医療特別手当、特別手当、原子爆弾小頭症手当、健康管理手当又は保健手当に係る医療特別手当証書、特別手当証書、原子爆弾小頭症手当証書、健康管理手当証書又は保健手当証書
art-7/par-1/item-18 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-18
a person set forth in Article 31-2, item (xvi) of the Order: the special medical allowance certificate, special allowance certificate, atomic bomb microcephaly allowance certificate, health management allowance certificate or health allowance certificate for the special medical allowance, special allowance, atomic bomb microcephaly allowance, health management allowance or health allowance prescribed in that item;
machine translation, not official
**十九** 令第三十一条の二第十七号に掲げる者 戦傷病者手帳
art-7/par-1/item-19 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-19
a person set forth in Article 31-2, item (xvii) of the Order: the war-wounded and sick persons' handbook;
machine translation, not official
**二十** 第四条第一号（障害者等の範囲）に掲げる者 同号に規定する障害を支給事由とする年金たる給付又は死亡を支給事由とする年金たる給付に係る年金証書（当該死亡を支給事由とする年金たる給付を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-20 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-20
a person listed in Article 4, item (i) (Scope of Persons with Disabilities, etc.): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for payment or a benefit that is a pension for which death is the ground for payment (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for payment, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十一** 第四条第二号に掲げる者 同号に規定する障害を支給事由とする年金たる給付又は死亡を支給事由とする年金たる給付若しくは特例遺族年金に係る年金証書（当該死亡を支給事由とする年金たる給付又は特例遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-21 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-21
a person listed in Article 4, item (ii): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for payment, a benefit that is a pension for which death is the ground for payment, or a special pension for surviving family (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for payment or the special pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十二** 第四条第三号又は第四号に掲げる者 これらの規定に規定する障害を支給事由とする年金たる保険給付又は死亡を支給事由とする年金たる保険給付に係る年金証書（当該死亡を支給事由とする年金たる保険給付を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-22
a person listed in Article 4, item (iii) or (iv): the pension certificate relating to an insurance benefit that is a pension for which the disability prescribed in those items is the ground for payment or an insurance benefit that is a pension for which death is the ground for payment (for a person who is a wife prescribed in those items who receives the insurance benefit that is a pension for which that death is the ground for payment, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十三** 第四条第五号、第七号、第十二号又は第十六号に掲げる者 これらの規定に規定する障害共済年金又は遺族共済年金に係る年金証書（当該遺族共済年金を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-23 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-23
a person listed in Article 4, item (v), (vii), (xii), or (xvi): the pension certificate relating to a disability mutual aid pension or survivors' mutual aid pension prescribed in those items (for a person who is a wife prescribed in those items who receives that survivors' mutual aid pension, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十四** 第四条第六号又は第十五号に掲げる者 これらの規定に規定する障害を給付事由とする年金又は死亡を給付事由とする年金に係る年金証書（当該死亡を給付事由とする年金を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-24
a person listed in Article 4, item (vi) or (xv): the pension certificate relating to a pension for which the disability prescribed in those items is the ground for benefit or a pension for which death is the ground for benefit (for a person who is a wife prescribed in those items who receives the pension for which that death is the ground for benefit, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十五** 第四条第八号、第九号又は第十四号に掲げる者 これらの規定に規定する障害を給付事由とする年金である給付又は死亡を給付事由とする年金である給付に係る年金証書（当該死亡を給付事由とする年金である給付を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-25
a person listed in Article 4, item (viii), (ix), or (xiv): the pension certificate relating to a benefit that is a pension for which the disability prescribed in those items is the ground for benefit or a benefit that is a pension for which death is the ground for benefit (for a person who is a wife prescribed in those items who receives the benefit that is a pension for which that death is the ground for benefit, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十六** 第四条第十号に掲げる者 同号に規定する旧公務傷病年金若しくは特例公務傷病年金又は旧遺族年金若しくは特例遺族年金に係る年金証書（当該旧遺族年金又は特例遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-26 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-26
a person listed in Article 4, item (x): the pension certificate relating to the former pension for injury or illness in public duty or the special pension for injury or illness in public duty, or the former pension for surviving family or the special pension for surviving family, prescribed in that item (for a person who is a wife prescribed in that item who receives that former pension for surviving family or special pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十七** 第四条第十一号に掲げる者 同号に規定する障害年金又は遺族年金若しくは通算遺族年金に係る年金証書（当該遺族年金又は通算遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-27 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-27
a person listed in Article 4, item (xi): the pension certificate relating to the disability pension, or the pension for surviving family or the aggregate pension for surviving family, prescribed in that item (for a person who is a wife prescribed in that item who receives that pension for surviving family or aggregate pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十八** 第四条第十三号に掲げる者 同号に規定する障害を給付事由とする年金である給付又は死亡を給付事由とする年金である給付、遺族共済年金若しくは通算遺族年金に係る年金証書（当該死亡を給付事由とする年金である給付、遺族共済年金又は通算遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-28 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-28
a person listed in Article 4, item (xiii): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for benefit or a benefit that is a pension for which death is the ground for benefit, a survivors' mutual aid pension, or an aggregate pension for surviving family (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for benefit, the survivors' mutual aid pension, or the aggregate pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**二十九** 第四条第十七号に掲げる者 同号に規定する障害を給付事由とする年金である給付又は死亡を給付事由とする年金である給付に係る年金証書（当該死亡を給付事由とする年金である給付を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-29 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-29
a person listed in Article 4, item (xvii): the pension certificate relating to a benefit that is a pension for which the disability prescribed in that item is the ground for benefit or a benefit that is a pension for which death is the ground for benefit (for a person who is a wife prescribed in that item who receives the benefit that is a pension for which that death is the ground for benefit, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**三十** 第四条第十八号に掲げる者 同号に規定する公務傷病年金又は遺族扶助年金に係る年金証書（当該遺族扶助年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-30 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-30
a person listed in Article 4, item (xviii): the pension certificate relating to the pension for injury or illness in public duty or the pension for assistance to surviving family prescribed in that item (for a person who is a wife prescribed in that item who receives that pension for assistance to surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**三十一** 第四条第十九号に掲げる者 同号に規定する増加恩給、傷病年金若しくは特例傷病恩給又は傷病者遺族特別年金に係る恩給証書（当該傷病者遺族特別年金を受けている同号に規定する妻である者にあつては、当該恩給証書及び妻であることを証する書類）
art-7/par-1/item-31 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-31
a person listed in Article 4, item (xix): the retirement package certificate relating to the supplementary retirement package, the injury and illness pension, or the special retirement package for injury or illness, or the special pension for surviving family of an injured or ill person, prescribed in that item (for a person who is a wife prescribed in that item who receives that special pension for surviving family of an injured or ill person, that retirement package certificate and a document certifying that she is a wife);
machine translation, not official
**三十二** 第四条第二十号、第二十三号又は第二十八号から第三十号までに掲げる者 これらの規定に規定する傷病補償年金若しくは障害補償年金又は遺族補償年金に係る年金証書（当該遺族補償年金を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-32 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-32
a person listed in Article 4, item (xx), item (xxiii), or items (xxviii) through (xxx): the pension certificate relating to the illness or injury compensation pension, the disability compensation pension, or the compensation pension for surviving family prescribed in those provisions (for a person who is a wife prescribed in those provisions who receives that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**三十三** 第四条第二十一号又は第二十二号に掲げる者 これらの規定に規定する傷病補償年金若しくは障害補償年金の例による補償又は遺族補償年金の例による補償に係る年金証書（当該遺族補償年金の例による補償を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-33 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-33
a person listed in Article 4, item (xxi) or (xxii): the pension certificate relating to compensation in accordance with the illness or injury compensation pension or the disability compensation pension, or compensation in accordance with the compensation pension for surviving family, prescribed in those items (for a person who is a wife prescribed in those items who receives the compensation in accordance with that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**三十四** 第四条第二十四号から第二十六号までに掲げる者 これらの規定に規定する傷病補償年金若しくは障害補償年金に準ずる補償又は遺族補償年金に準ずる補償に係る年金証書（当該遺族補償年金に準ずる補償を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-34 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-34
a person listed in Article 4, items (xxiv) through (xxvi): the pension certificate relating to compensation equivalent to the illness or injury compensation pension or the disability compensation pension, or compensation equivalent to the compensation pension for surviving family, prescribed in those items (for a person who is a wife prescribed in those items who receives the compensation equivalent to that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**三十五** 第四条第二十七号に掲げる者 同号に規定する傷病補償年金若しくは障害補償年金に相当する補償又は遺族補償年金に相当する補償に係る年金証書（当該遺族補償年金に相当する補償を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-35 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-35
a person listed in Article 4, item (xxvii): the pension certificate relating to compensation corresponding to the illness or injury compensation pension or the disability compensation pension, or compensation corresponding to the compensation pension for surviving family, prescribed in that item (for a person who is a wife prescribed in that item who receives the compensation corresponding to that compensation pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**三十六** 第四条第三十一号から第三十三号までに掲げる者 これらの規定に規定する傷病給付年金若しくは障害給付年金又は遺族給付年金に係る年金証書（当該遺族給付年金を受けているこれらの規定に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-36 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-36
a person listed in Article 4, items (xxxi) through (xxxiii): the pension certificate relating to the illness or injury benefit pension, the disability benefit pension, or the benefit pension for surviving family prescribed in those items (for a person who is a wife prescribed in those items who receives that benefit pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**三十七** 第四条第三十四号に掲げる者 都道府県知事の公害健康被害の補償等に関する法律第四条第二項（認定等）の規定による認定をした旨を証する書類（同号に規定する妻である者にあつては、当該書類及び妻であることを証する書類）
art-7/par-1/item-37 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-37
a person listed in Article 4, item (xxxiv): a document certifying that the prefectural governor has made the certification under Article 4, paragraph (2) (Certification, etc.) of the Act on Compensation for Pollution-related Health Damage (for a person who is a wife prescribed in that item, that document and a document certifying that she is a wife);
machine translation, not official
**三十八** 第四条第三十五号に掲げる者 同号に規定する障害補償費に相当する給付又は遺族補償費に相当する給付の決定に係る市長の通知書（当該遺族補償費に相当する給付を受けている同号に規定する妻である者にあつては、当該通知書及び妻であることを証する書類）
art-7/par-1/item-38 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-38
a person listed in Article 4, item (xxxv): the written notice of the mayor relating to the decision on benefits equivalent to the disability compensation payment or benefits equivalent to the compensation payment for surviving family prescribed in that item (for a person who is a wife prescribed in that item who receives the benefits equivalent to that compensation payment for surviving family, that written notice and a document certifying that she is a wife);
machine translation, not official
**三十九** 第四条第三十六号に掲げる者 同号に規定する障害年金又は遺族年金に係る年金証書（当該遺族年金を受けている同号に規定する妻である者にあつては、当該年金証書及び妻であることを証する書類）
art-7/par-1/item-39 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-39
a person listed in Article 4, item (xxxvi): the pension certificate relating to the disability pension or the pension for surviving family prescribed in that item (for a person who is a wife prescribed in that item who receives that pension for surviving family, that pension certificate and a document certifying that she is a wife);
machine translation, not official
**四十** 第四条第三十七号に掲げる者 同号に規定する遺族年金に係る年金証書及び妻であることを証する書類
art-7/par-1/item-40 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-40
a person listed in Article 4, item (xxxvii): the pension certificate relating to the pension for surviving family prescribed in that item and a document certifying that she is a wife;
machine translation, not official
**四十一** 第四条第三十八号に掲げる者 同号に規定する増加恩給に相当する恩給に係る恩給証書
art-7/par-1/item-41 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-41
a person listed in Article 4, item (xxxviii): the retirement package certificate relating to the retirement package equivalent to the supplementary retirement package prescribed in that item;
machine translation, not official
**四十二** 第四条第三十九号に掲げる者 同号に規定する福祉手当に係る認定通知書
art-7/par-1/item-42 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-42
a person listed in Article 4, item (xxxix): the written notice of certification relating to the welfare allowance prescribed in that item;
machine translation, not official
**四十三** 第四条第四十号に掲げる者 国民年金法等の一部を改正する法律（昭和六十年法律第三十四号）第三条（厚生年金保険法の一部改正）の規定による改正前の厚生年金保険法第三十二条第四号（保険給付の種類）に掲げる遺族年金に係る年金裁定通知書で、その者が第四条第四十号に掲げる者に該当する者である旨及びその者の生年月日の記載があるもの
art-7/par-1/item-43 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-43
a person listed in Article 4, item (xl): a pension award notice relating to the pension for surviving family listed in Article 32, item (iv) (Types of Insurance Benefits) of the Employees' Pension Insurance Act as it was prior to amendment by the provisions of Article 3 (Partial Amendment of the Employees' Pension Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985), which states that the person falls under the persons listed in Article 4, item (xl) and states the person's date of birth;
machine translation, not official
**四十四** 第四条第四十一号に掲げる者 ハンセン病問題の解決の促進に関する法律第二条第二項（定義）に規定する国立ハンセン病療養所等の長の同号に掲げる者である旨を証する書類
art-7/par-1/item-44 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-44
a person listed in Article 4, item (xli): a document of the head of a national Hansen's disease sanatorium, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Resolution of Issues Related to Hansen's Disease certifying that the person is a person listed in that item;
machine translation, not official
**四十五** 第四条第四十二号に掲げる者 県知事の同号に規定する健康管理手当若しくは保健手当の支給を受けている者である旨を証する書類又は国家公務員共済組合連合会の理事長の同号に規定する特別手当、医療手当、健康管理手当若しくは保健手当の支給を受けている者である旨を証する書類
art-7/par-1/item-45 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-45
a person listed in Article 4, item (xlii): a document of the prefectural governor certifying that the person is receiving the health management allowance or health allowance prescribed in that item, or a document of the chairperson of the Federation of National Public Service Personnel Mutual Aid Associations certifying that the person is receiving the special allowance, medical allowance, health management allowance, or health allowance prescribed in that item.
machine translation, not official
**第二項** 令第四十一条の二第一項に規定する障害者等の氏名、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は、次に掲げる書類（当該障害者等の氏名、生年月日及び住所の記載のあるものに限る。）とする。
art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2
The documents specified by Ministry of Finance Order, such as a copy of the certificate of residence and a driver's license certifying the name, date of birth, and domicile of the Person with a Disability or other eligible person prescribed in Article 41-2, paragraph (1) of the Order, are the following documents (limited to those stating the name, date of birth, and domicile of that Person with a Disability or other eligible person).
machine translation, not official
**一** 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（第四項第一号において「個人番号カード」という。）で、法第十条第二項の規定による提示、同条第五項の規定による告知又は令第四十三条第一項（非課税貯蓄に関する異動申告書）若しくは第四十七条第二項（非課税貯蓄相続申込書）の規定による提示をする日（以下この項及び第四項において「告知等の日」という。）において有効なもの
art-7/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-1
an 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 (referred to as the "Individual Number Card" in paragraph (4), item (i)) that is valid on the day of presentation under Article 10, paragraph (2) of the Act, notice under paragraph (5) of that Article, or presentation under Article 43, paragraph (1) (Statement of Change Relating to Tax-Exempt Savings) or Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order (hereinafter referred to as the "date of notice, etc." in this paragraph and paragraph (4));
machine translation, not official
**二** 住民票の写し又は住民票の記載事項証明書（告知等の日前六月以内に作成されたものに限る。次号において同じ。）
art-7/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-2
a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence (limited to one prepared within six months before the date of notice, etc.; the same applies in the following item);
machine translation, not official
**三** 印鑑証明書
art-7/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-3
a certificate of seal impression;
machine translation, not official
**四** 国民健康保険、健康保険、船員保険、後期高齢者医療、国家公務員共済組合、地方公務員共済組合若しくは私立学校教職員共済制度の資格確認書、介護保険の被保険者証又は健康保険日雇特例被保険者手帳
art-7/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-4
a qualification confirmation certificate for national health insurance, health insurance, mariners insurance, medical care for the latter-stage elderly, the National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;
machine translation, not official
**五** 道路交通法（昭和三十五年法律第百五号）第九十二条第一項（免許証の交付）に規定する運転免許証（告知等の日において有効なものに限る。）又は同法第百五条の二第一項（運転経歴証明書及び運転経歴情報の記録）に規定する運転経歴証明書（道路交通法施行規則（昭和三十五年総理府令第六十号）別記様式第十九の三の九の様式によるものに限る。）
art-7/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-5
a driver's license prescribed in Article 92, paragraph (1) (Issuance of Licenses) of the Road Traffic Act (Act No. 105 of 1960) (limited to one that is valid on the date of notice, etc.) or a driving record certificate prescribed in Article 105-2, paragraph (1) (Driving Record Certificates and Recording of Driving Record Information) of that Act (limited to one in the form of Appended Form 19-3-9 of the Regulation for Enforcement of the Road Traffic Act (Prime Minister's Office Order No. 60 of 1960));
machine translation, not official
**六** 旅券（出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第二条第五号（定義）に規定する旅券をいう。）で告知等の日において有効なもの
art-7/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-6
a passport (meaning a passport prescribed in Article 2, item (v) (Definition) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951)) that is valid on the date of notice, etc.;
machine translation, not official
**七** 出入国管理及び難民認定法第十九条の三（中長期在留者）に規定する在留カード又は日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法第七条第一項（特別永住者証明書の交付）に規定する特別永住者証明書で、告知等の日において有効なもの
art-7/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-7
a residence card prescribed in Article 19-3 (Mid- to Long-Term Residents) of the Immigration Control and Refugee Recognition Act or a special permanent Resident certificate prescribed in Article 7, paragraph (1) (Issuance of the Special Permanent Resident Certificate) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991), that is valid on the date of notice, etc.;
machine translation, not official
**八** 前各号に掲げる書類のほか、官公署から発行され、又は発給された書類その他これらに類するもの（告知等の日前六月以内に作成されたもの（有効期間又は有効期限のあるものにあつては、告知等の日において有効なもの）に限る。）
art-7/par-2/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-8
in addition to the documents set forth in the preceding items, a document issued or granted by a public agency or any other document similar thereto (limited to one prepared within six months before the date of notice, etc. (for one that has a term of validity or a validity period, one that is valid on the date of notice, etc.)).
machine translation, not official
**第三項** 法第十条第二項に規定する財務省令で定めるものは、次に掲げるいずれかの電磁的記録（同項に規定する電磁的記録をいう。以下この章において同じ。）とする。
art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3
The things specified by Ministry of Finance Order as prescribed in Article 10, paragraph (2) of the Act are any of the following electronic or magnetic records (meaning electronic or magnetic records prescribed in that paragraph; the same applies hereinafter in this Chapter).
machine translation, not official
**一** 次に掲げる電磁的記録又は情報が記録された電磁的記録
art-7/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3/item-1
an electronic or magnetic record in which the following electronic or magnetic records or information are recorded:
machine translation, not official
**イ** 署名用電子証明書（電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律（平成十四年法律第百五十三号）第三条第一項（個人番号カード用署名用電子証明書の発行）に規定する署名用電子証明書をいう。ロ及び第六項第一号において同じ。）
art-7/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3/item-1/sub-1
an electronic certificate for signature (meaning an electronic certificate for signature prescribed in Article 3, paragraph (1) (Issuance of Electronic Certificates for Signature for Individual Number Cards) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002); the same applies in (b) and paragraph (6), item (i));
machine translation, not official
**ロ** イの署名用電子証明書により確認される電子署名（電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項（定義）に規定する電子署名をいう。第六項第一号において同じ。）が行われた情報で、当該署名用電子証明書に係る者の氏名、生年月日及び住所に係るもの
art-7/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3/item-1/sub-2
information on which an electronic signature (meaning an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business (Act No. 102 of 2000); the same applies in paragraph (6), item (i)) confirmed by the electronic certificate for signature in (a) has been made, which relates to the name, date of birth, and domicile of the person to whom that electronic certificate for signature relates;
machine translation, not official
**二** カード代替電磁的記録（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八項に規定するカード代替電磁的記録をいい、同法第十八条の二第六項（カード代替電磁的記録の発行等）の規定により送信をされたものに限る。以下この号、第六項第二号並びに第八十一条の六第七項第一号ロ及び第二号ロ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）において同じ。）で、当該カード代替電磁的記録に係る者の氏名、生年月日及び住所に係るもの
art-7/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3/item-2
a Card Substitute Electronic Record (meaning a Card Substitute Electronic Record prescribed in Article 2, paragraph (8) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, limited to one transmitted pursuant to Article 18-2, paragraph (6) (Issuance of Card Substitute Electronic Records, etc.) of that Act; the same applies hereinafter in this item, paragraph (6), item (ii), and Article 81-6, paragraph (7), item (i), (b) and item (ii), (b) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.)) that relates to the name, date of birth, and domicile of the person to whom that Card Substitute Electronic Record relates.
machine translation, not official
**第四項** 令第四十一条の二第三項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は、次に掲げるいずれかの書類（障害者等である者の氏名、生年月日及び住所の記載のあるものに限る。）とする。
art-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4
The documents specified by Ministry of Finance Order, such as the Individual Number Card prescribed in Article 41-2, paragraph (3) of the Order, are any of the following documents (limited to those stating the name, date of birth, and domicile of the person who is a Person with a Disability or other eligible person).
machine translation, not official
**一** 個人番号カードで告知等の日において有効なもの
art-7/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4/item-1
an Individual Number Card that is valid on the date of notice, etc.;
machine translation, not official
**二** 住民票の写し又は住民票の記載事項証明書で、当該障害者等である者の個人番号の記載のあるもの（告知等の日前六月以内に作成されたものに限る。）及び令第四十一条の二第一項に規定する住所等確認書類（第二項第一号及び第二号に掲げる書類を除く。）
art-7/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4/item-2
a copy of the certificate of residence or a certificate of recorded particulars of the certificate of residence that states the individual number of that person who is a Person with a Disability or other eligible person (limited to one prepared within six months before the date of notice, etc.), and a document confirming domicile, etc. prescribed in Article 41-2, paragraph (1) of the Order (excluding the documents set forth in paragraph (2), items (i) and (ii)).
machine translation, not official
**第五項** 前項各号に掲げる書類を令第四十三条第一項の規定により提示する場合には、当該書類は、その変更後の氏名、住所及び個人番号の記載のあるものに限るものとする。
art-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-5
Where the documents set forth in the items of the preceding paragraph are presented pursuant to the provisions of Article 43, paragraph (1) of the Order, those documents are to be limited to those stating the name, domicile, and individual number after the change.
machine translation, not official
**第六項** 法第十条第五項に規定する財務省令で定めるものは、次に掲げるいずれかの電磁的記録とする。
art-7/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6
The things specified by Ministry of Finance Order as prescribed in Article 10, paragraph (5) of the Act are any of the following electronic or magnetic records.
machine translation, not official
**一** 次に掲げる電磁的記録又は情報が記録された電磁的記録
art-7/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-1
an electronic or magnetic record in which the following electronic or magnetic records or information are recorded:
machine translation, not official
**イ** 署名用電子証明書
art-7/par-6/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-1/sub-1
an electronic certificate for signature;
machine translation, not official
**ロ** 地方公共団体情報システム機構により電子署名が行われたイの署名用電子証明書に係る者の個人番号及び個人識別事項（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施行規則（平成二十六年内閣府・総務省令第三号）第一条第二号（写真の表示等により個人番号提供者を確認できる書類）に規定する個人識別事項をいう。）に係る情報で、同令第三条第一号（電子情報処理組織を使用して個人番号の提供を受ける場合の本人確認の措置）の規定により内閣総理大臣及び総務大臣が定めるもの
art-7/par-6/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-1/sub-2
information relating to the individual number and the personal identification matters (meaning the personal identification matters prescribed in Article 1, item (ii) (Documents by Which a Person Providing an Individual Number Can Be Confirmed by Display of a Photograph, etc.) of the Regulation for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Office/Ministry of Internal Affairs and Communications Order No. 3 of 2014)) of the person to whom the electronic certificate for signature in (a) relates, on which an electronic signature has been made by the Japan Agency for Local Authority Information Systems, which is specified by the Prime Minister and the Minister of Internal Affairs and Communications pursuant to the provisions of Article 3, item (i) (Identity Verification Measures When Receiving the Provision of an Individual Number Using an Electronic Data Processing System) of that Regulation;
machine translation, not official
**ハ** イの署名用電子証明書により確認される電子署名が行われた情報で、当該署名用電子証明書に係る者の氏名、生年月日、住所及び個人番号に係るもの
art-7/par-6/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-1/sub-3
information on which an electronic signature confirmed by the electronic certificate for signature in (a) has been made, which relates to the name, date of birth, domicile, and individual number of the person to whom that electronic certificate for signature relates.
machine translation, not official
**二** カード代替電磁的記録で、当該カード代替電磁的記録に係る者の氏名、生年月日、住所及び個人番号に係るもの
art-7/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-2
a Card Substitute Electronic Record that relates to the name, date of birth, domicile, and individual number of the person to whom that Card Substitute Electronic Record relates.
machine translation, not official
**第七項** 金融機関の営業所等の長は、令第四十一条の二第五項に規定する申請書又は当該申請書に記載すべき事項を記録した電磁的記録を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
art-7/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-7
When the head of the business office of a financial institution or other such place has accepted a written application prescribed in Article 41-2, paragraph (5) of the Order or an electronic or magnetic record recording the matters to be stated in that written application, the head must, pursuant to that paragraph, prepare a book and enter the following matters in that book.
machine translation, not official
**一** 当該申請書を提出し、又は電磁的方法（法第十条第八項に規定する電磁的方法をいう。以下この章において同じ。）により当該申請書に記載すべき事項を記録した電磁的記録を提供した者（以下第十二項までにおいて「提出者」という。）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
art-7/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-7/item-1
the name, date of birth, domicile, and individual number of the person who has submitted that written application, or has provided, by electronic or magnetic means (meaning electronic or magnetic means prescribed in Article 10, paragraph (8) of the Act; the same applies hereinafter in this Chapter), an electronic or magnetic record recording the matters to be stated in that written application (hereinafter referred to as the "submitter" up to paragraph (12)), and the fact that the person falls under a Person with a Disability or other eligible person;
machine translation, not official
**二** 提出者に係る非課税貯蓄申告書に記載された預貯金等の種別
art-7/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-7/item-2
the type of deposits and similar savings stated in the statement of tax-exempt savings relating to the submitter;
machine translation, not official
**三** 当該申請書の提出又は電磁的方法による当該申請書に記載すべき事項を記録した電磁的記録の提供があつた年月日並びに当該申請書に添付された令第四十一条の二第三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に係るこれらの書類の名称又は電磁的方法による当該申請書に記載すべき事項を記録した電磁的記録の提供の際に提示された同項に規定する障害者等確認書類及び本人確認書類に係るこれらの書類の名称若しくはその提供の際に同条第四項に規定する署名用電子証明書等（以下この章において「署名用電子証明書等」という。）の送信を受けた旨
art-7/par-7/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-7/item-3
the date on which that written application was submitted or the electronic or magnetic record recording the matters to be stated in that written application was provided by electronic or magnetic means, and the names of the documents relating to the copies of the documents confirming a Person with a Disability or other eligible person and the identity verification documents prescribed in Article 41-2, paragraph (3) of the Order that were attached to that written application, or the names of the documents relating to the documents confirming a Person with a Disability or other eligible person and the identity verification documents prescribed in that paragraph that were presented at the time the electronic or magnetic record recording the matters to be stated in that written application was provided by electronic or magnetic means, or the fact that the electronic certificate for signature or similar record prescribed in paragraph (4) of that Article (hereinafter referred to as "electronic certificate for signature or similar record" in this Chapter) was received at the time of that provision;
machine translation, not official
**四** その他参考となるべき事項
art-7/par-7/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-7/item-4
any other matters for reference.
machine translation, not official
**第八項** 提出者が、次に掲げる場合に該当することとなつた場合（当該提出者が前項に規定する申請書を提出し、又は電磁的方法により当該申請書に記載すべき事項を記録した電磁的記録を提供した金融機関（以下第十二項までにおいて「提出先金融機関」という。）の営業所等に非課税貯蓄に関する異動申告書を提出した場合を除く。以下この項において同じ。）には、当該提出者は、遅滞なく、当該提出先金融機関の営業所等に、その変更前の氏名、住所及び個人番号並びに変更後の氏名、住所及び個人番号（第一号に掲げる場合には、その変更前の氏名及び住所並びに変更後の氏名及び住所）を記載した届出書（第四項各号に掲げるいずれかの書類（第一号に掲げる場合には、同項各号に掲げるいずれかの書類又は次条第二項に規定する書類）の写しの添付があるもの又はその提出の際にその者の署名用電子証明書等を送信しているものに限る。）を提出しなければならない。当該届出書を提出した後、再び次に掲げる場合に該当することとなつた場合も、同様とする。
art-7/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8
In the case where the submitter comes to fall under any of the following cases (excluding the case where the submitter has submitted a statement of change relating to tax-exempt savings to the business office, etc. of the financial institution (hereinafter referred to as the "receiving financial institution" up to paragraph (12)) to which the submitter submitted the written application prescribed in the preceding paragraph or provided, by electronic or magnetic means, an electronic or magnetic record recording the matters to be stated in that written application; the same applies hereinafter in this paragraph), the submitter must, without delay, submit to the business office, etc. of that receiving financial institution a written notification stating the name, domicile, and individual number before the change and the name, domicile, and individual number after the change (in the case set forth in item (i), the name and domicile before the change and the name and domicile after the change) (limited to one accompanied by a copy of any of the documents set forth in the items of paragraph (4) (in the case set forth in item (i), any of the documents set forth in the items of that paragraph or the document prescribed in paragraph (2) of the following Article), or one for which the submitter's electronic certificate for signature or similar record was transmitted at the time of its submission). The same applies where, after submitting that written notification, the submitter again comes to fall under any of the following cases.
machine translation, not official
**一** 提出者の氏名又は住所の変更をした場合
art-7/par-8/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8/item-1
where the submitter has changed the submitter's name or domicile;
machine translation, not official
**二** 提出者の個人番号の変更をした場合
art-7/par-8/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8/item-2
where the submitter has changed the submitter's individual number.
machine translation, not official
**第九項** 提出者が、障害者等に該当しないこととなつた場合（提出先金融機関の営業所等に令第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）に規定する届出書を提出した場合を除く。）には、当該提出者は、遅滞なく、当該提出先金融機関の営業所等に、障害者等に該当しなくなつた旨及び第六条第二項各号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）に掲げる事項を記載した届出書を提出しなければならない。
art-7/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-9
In the case where the submitter comes to no longer fall under a Person with a Disability or other eligible person (excluding the case where the submitter has submitted the written notification prescribed in Article 35, paragraph (4) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order to the business office, etc. of the receiving financial institution), the submitter must, without delay, submit to the business office, etc. of that receiving financial institution a written notification stating that the submitter no longer falls under a Person with a Disability or other eligible person and the matters set forth in the items of Article 6, paragraph (2) (Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized).
machine translation, not official
**第十項** 前二項に規定する提出者は、これらの規定による届出書の提出に代えて、これらの規定に規定する提出先金融機関の営業所等に対し、これらの届出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、当該提出者は、これらの届出書を当該提出先金融機関の営業所等に提出したものとみなす。
art-7/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-10
The submitter prescribed in the preceding two paragraphs may, in lieu of submitting the written notification under those provisions, provide the matters to be stated in that written notification by electronic or magnetic means to the business office, etc. of the receiving financial institution prescribed in those provisions. In this case, the submitter is deemed to have submitted that written notification to the business office, etc. of that receiving financial institution.
machine translation, not official
**第十一項** 提出者は、前項の規定により第八項に規定する届出書に記載すべき事項を電磁的方法により提供する場合には、同項に規定する書類の写しの同項の規定による提出に代えて、同項の提出先金融機関の営業所等に対し、当該写しに記載されている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、当該提出者は、同項の規定により当該届出書に当該写しを添付して、提出したものとみなす。
art-7/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-11
The submitter, in the case where the submitter provides, by electronic or magnetic means, the matters to be stated in the written notification prescribed in paragraph (8) pursuant to the provisions of the preceding paragraph, may, in lieu of submitting the copy of the document prescribed in paragraph (8) as provided in that paragraph, provide the matters stated in the copy to the business office, etc. of the receiving financial institution referred to in that paragraph by electronic or magnetic means. In this case, the submitter is deemed to have submitted the copy attached to the written notification pursuant to the provisions of that paragraph.
machine translation, not official
**第十二項** 提出者は、令第四十一条の二第五項の規定の適用を受けることをやめようとする場合には、提出先金融機関の営業所等に、その旨の申出をすることができる。
art-7/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-12
If a submitter intends to cease to be subject to the application of the provisions of Article 41-2, paragraph (5) of the Order, the submitter may make a request to that effect to the business office, etc. of the receiving financial institution.
machine translation, not official
**第十三項** 第七項の規定により同項の帳簿を作成した金融機関の営業所等の長は、当該帳簿に記載した者から非課税貯蓄に関する異動申告書若しくは非課税貯蓄廃止申告書若しくは令第三十五条第四項に規定する届出書若しくは第八項若しくは第九項の届出書の提出があつた場合、令第四十五条第五項（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又は前項の申出があつた場合には、当該帳簿の第七項各号に掲げる事項をこれらの申告書、届出書若しくは書類に記載され、又は記録されている事項に訂正し、又は当該申出をした者に係る当該事項を抹消しておかなければならない。
art-7/par-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-13
The head of the business office, etc. of a financial institution that has prepared the books referred to in paragraph (7) pursuant to the provisions of that paragraph must, in the case where a statement of change concerning tax-exempt savings, a statement of discontinuance of tax-exempt savings, the written notification prescribed in Article 35, paragraph (4) of the Order, or the written notification referred to in paragraph (8) or (9) is submitted by a person entered in those books, in the case where that person has submitted the documents prescribed in Article 45, paragraph (5) (Statement of Discontinuance of Tax-Exempt Savings) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order, or in the case where the request referred to in the preceding paragraph has been made, correct the matters set out in the items of paragraph (7) in those books to the matters stated or recorded in those statements, written notifications or documents, or delete those matters concerning the person who made the request.
machine translation, not official
### 第八条（非課税貯蓄に関する異動申告書の記載事項） — Matters to Be Stated in a Statement of Change Concerning Tax-Exempt Savings
caption: machine translation, not official
art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8
**第一項** 令第四十三条第一項前段（非課税貯蓄に関する異動申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1
The matters specified by Ministry of Finance Order as prescribed in the first sentence of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order are the following matters:
machine translation, not official
**一** 令第四十三条第一項に規定する申告書を提出する者（以下この号及び次号において「提出者」という。）の氏名、生年月日、住所及び個人番号（提出者の氏名又は住所の変更をした場合には、当該提出者の氏名、生年月日及び住所）
art-8/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-1
the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (1) of the Order (hereinafter referred to as the "submitter" in this item and the following item) (in the case where the submitter has changed their name or domicile, the name, date of birth and domicile of the submitter);
machine translation, not official
**二** 提出者の変更前の氏名、住所又は個人番号及び変更後の氏名、住所又は個人番号
art-8/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-2
the name, domicile or individual number of the submitter before the change and the name, domicile or individual number after the change;
machine translation, not official
**三** 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預貯金等の種別
art-8/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-3
the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. of that financial institution;
machine translation, not official
**四** 前号の非課税貯蓄申告書の提出年月日
art-8/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-4
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
machine translation, not official
**五** その他参考となるべき事項
art-8/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 令第四十三条第一項後段に規定する財務省令で定める書類は、前条第二項に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第四十三条第一項前段に規定する個人の変更前の氏名又は住所の記載がある書類とする。
art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-2
The documents specified by Ministry of Finance Order as prescribed in the second sentence of Article 43, paragraph (1) of the Order are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set out in item (i) of that paragraph), the documents that bear the name or domicile, before the change, of the individual prescribed in the first sentence of Article 43, paragraph (1) of the Order.
machine translation, not official
**第三項** 令第四十三条第一項前段に規定する個人が、同項第一号に掲げる場合に該当して同項の規定により非課税貯蓄に関する異動申告書を提出したときは、当該非課税貯蓄に関する異動申告書を受理した金融機関の営業所等の長は、当該非課税貯蓄に関する異動申告書（電磁的方法により提供された当該非課税貯蓄に関する異動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、当該個人の個人番号を付記するものとする。
art-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-3
In the case where an individual prescribed in the first sentence of Article 43, paragraph (1) of the Order falls under the case set out in item (i) of that paragraph and has submitted a statement of change concerning tax-exempt savings pursuant to the provisions of that paragraph, the head of the business office, etc. of the financial institution that received the statement of change concerning tax-exempt savings is to add the individual number of that individual to the statement of change concerning tax-exempt savings (including an electronic or magnetic record recording the matters to be stated in the statement of change concerning tax-exempt savings that were provided by electronic or magnetic means).
machine translation, not official
**第四項** 令第四十三条第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-8/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4
The matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (2) of the Order are the following matters:
machine translation, not official
**一** 令第四十三条第二項に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号
art-8/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4/item-1
the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (2) of the Order;
machine translation, not official
**二** 令第四十三条第二項に規定する移管前の営業所等の名称及び所在地並びに同項に規定する移管先の営業所等の名称及び所在地
art-8/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4/item-2
the name and location of the business office, etc. before transfer prescribed in Article 43, paragraph (2) of the Order, and the name and location of the business office, etc. to which the transfer is made as prescribed in that paragraph;
machine translation, not official
**三** 前号に規定する移管前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預貯金等の種別
art-8/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4/item-3
the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the business office, etc. before transfer prescribed in the preceding item;
machine translation, not official
**四** 前号の非課税貯蓄申告書の提出年月日
art-8/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4/item-4
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
machine translation, not official
**五** その他参考となるべき事項
art-8/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4/item-5
any other matters for reference.
machine translation, not official
**第五項** 令第四十三条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-8/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5
The matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (3) of the Order are the following matters:
machine translation, not official
**一** 令第四十三条第三項に規定する申告書を提出する者の氏名、生年月日、住所及び個人番号
art-8/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-1
the name, date of birth, domicile and individual number of the person who submits the statement prescribed in Article 43, paragraph (3) of the Order;
machine translation, not official
**二** 令第四十三条第三項に規定する特定業務につき生じた同項各号に掲げる事由の別及び当該事由が生じた年月日
art-8/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-2
the category of the grounds set out in the items of Article 43, paragraph (3) of the Order that have arisen with respect to the specified business prescribed in that paragraph, and the date on which those grounds arose;
machine translation, not official
**三** 前号の特定業務につき同号の事由が生じた令第四十三条第三項に規定する特定金融機関の同項に規定する特定営業所等の名称及び所在地並びに同項に規定する移管先の営業所等の名称及び所在地
art-8/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-3
the name and location of the specified business office, etc. prescribed in Article 43, paragraph (3) of the Order of the specified financial institution prescribed in that paragraph with respect to whose specified business referred to in the preceding item the grounds referred to in that item arose, and the name and location of the business office, etc. to which the transfer is made as prescribed in that paragraph;
machine translation, not official
**四** 前号に規定する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預貯金等の種別
art-8/par-5/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-4
the type of deposits and similar savings stated in the statement of tax-exempt savings submitted via the specified business office, etc. prescribed in the preceding item;
machine translation, not official
**五** 前号の非課税貯蓄申告書の提出年月日
art-8/par-5/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-5
the date of submission of the statement of tax-exempt savings referred to in the preceding item; and
machine translation, not official
**六** その他参考となるべき事項
art-8/par-5/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-6
any other matters for reference.
machine translation, not official
### 第八条の二（非課税貯蓄申告書等への付記事項） — Matters to Be Appended to a Statement of Tax-Exempt Savings, etc.
caption: machine translation, not official
art-8-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-2
**第一項** 令第四十一条の三第一項（非課税貯蓄申告書への確認をした旨の記載等）及び令第四十三条第一項後段（非課税貯蓄に関する異動申告書）に規定する財務省令で定める事項は、非課税貯蓄申告書、非課税貯蓄限度額変更申告書又は非課税貯蓄に関する異動申告書の受理の際に提示を受けた法第十条第五項（障害者等の少額預金の利子所得等の非課税）に規定する書類若しくは前条第二項に規定する書類の名称又は当該受理の際に署名用電子証明書等の送信を受けた旨とする。
art-8-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-2/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 41-3, paragraph (1) (Entry of the Fact of Confirmation in a Statement of Tax-Exempt Savings) and the second sentence of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order are the names of the documents prescribed in Article 10, paragraph (5) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) or of the documents prescribed in paragraph (2) of the preceding Article that were presented upon receipt of a statement of tax-exempt savings, a statement of change of the tax-exempt savings limit, or a statement of change concerning tax-exempt savings, or the fact that an electronic certificate for signature or similar record was transmitted upon that receipt.
machine translation, not official
### 第八条の三（金融機関等において事業譲渡等があつた場合に提出すべき書類の記載事項） — Matters to Be Stated in Documents to Be Submitted in the Case of a Business Transfer, etc. at a Financial Institution, etc.
caption: machine translation, not official
art-8-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3
**第一項** 令第四十四条第一項（金融機関等において事業譲渡等があつた場合の申告）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-8-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 44, paragraph (1) (Statement in the Case of a Business Transfer, etc. at a Financial Institution, etc.) of the Order are the following matters:
machine translation, not official
**一** 令第四十四条第一項に規定する移管先の営業所等の名称、所在地及び当該移管先の営業所等に係る同項に規定する金融機関等の法人番号
art-8-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-1
the name and location of the business office, etc. to which the transfer is made as prescribed in Article 44, paragraph (1) of the Order, and the corporate number of the financial institution, etc. prescribed in that paragraph pertaining to that business office, etc. to which the transfer is made.
machine translation, not official
**二** 令第四十四条第一項に規定する移管をした金融機関の営業所等の名称及び所在地
art-8-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-2
the name and location of the business office, etc. of the financial institution that made the transfer prescribed in Article 44, paragraph (1) of the Order;
machine translation, not official
**三** 当該移管に係る個人の氏名、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当該個人が前号に規定する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（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を記録した電磁的記録を含む。次号において同じ。）に記載され、又は記録された預貯金等の種別及び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（非課税貯蓄限度額変更申告書が提出されている場合には、変更後の最高限度額）
art-8-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-3
the name, date of birth and domicile of the individual concerned in that transfer, the fact that the individual is a Person with a Disability or other eligible person, the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings that the individual submitted via the business office, etc. of the financial institution referred to in the preceding item (including an electronic or magnetic record recording the matters to be stated in the statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item), and the maximum limitation set out 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 (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change);
machine translation, not official
**四** 前号の非課税貯蓄申告書に記載され、又は記録され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-8-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-4
the total amount of the maximum limitations set out in Article 10, paragraph (3), item (iv) of the Act that are stated or recorded in the statement of tax-exempt savings referred to in the preceding item; and
machine translation, not official
**五** その他参考となるべき事項
art-8-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-5
any other matters for reference.
machine translation, not official
### 第九条（非課税貯蓄廃止申告書等の記載事項） — Matters to Be Stated in a Statement of Discontinuance of Tax-Exempt Savings, etc.
caption: machine translation, not official
art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9
**第一項** 令第四十五条第一項（非課税貯蓄廃止申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Order are the following matters:
machine translation, not official
**一** 非課税貯蓄廃止申告書を提出する者の氏名、生年月日、住所及び個人番号
art-9/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-1/item-1
the name, date of birth, domicile and individual number of the person who submits the statement of discontinuance of tax-exempt savings;
machine translation, not official
**二** 当該金融機関の営業所等において預入等をした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）の規定の適用を受けることをやめようとするものの種別
art-9/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-1/item-2
the type of the deposits and similar savings placed with the business office, etc. of that financial institution, or otherwise deposited there, for which the person intends to cease to be subject to the application of the provisions of Article 10, paragraph (1) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons);
machine translation, not official
**三** 前号の預貯金等に係る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が提出されている場合には、変更後の最高限度額。次項第三号において同じ。）
art-9/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-1/item-3
the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the deposits and similar savings referred to in the preceding item (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change; the same applies in item (iii) of the following paragraph); and
machine translation, not official
**四** その他参考となるべき事項
art-9/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 令第四十五条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 45, paragraph (5) of the Order are the following matters:
machine translation, not official
**一** 令第四十五条第四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者の氏名、生年月日、住所及び個人番号
art-9/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-1
the name, date of birth, domicile and individual number of the person who is deemed, pursuant to the provisions of Article 45, paragraph (4) of the Order, to have submitted a statement of discontinuance of tax-exempt savings;
machine translation, not official
**二** 令第四十五条第四項の規定により提出があつたものとみなされる非課税貯蓄廃止申告書に係る非課税貯蓄申告書（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を記録した電磁的記録を含む。次号において同じ。）に記載され、又は記録された預貯金等の種別
art-9/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-2
the type of deposits and similar savings stated or recorded in the statement of tax-exempt savings pertaining to the statement of discontinuance of tax-exempt savings that is deemed to have been submitted pursuant to the provisions of Article 45, paragraph (4) of the Order (including an electronic or magnetic record recording the matters to be stated in that statement of tax-exempt savings that were provided by electronic or magnetic means; the same applies in the following item);
machine translation, not official
**三** 前号の非課税貯蓄申告書に係る法第十条第三項第三号に掲げる最高限度額
art-9/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-3
the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the statement of tax-exempt savings referred to in the preceding item;
machine translation, not official
**四** 令第四十五条第四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年月日
art-9/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-4
the date on which the statement of discontinuance of tax-exempt savings is deemed to have been submitted pursuant to the provisions of Article 45, paragraph (4) of the Order; and
machine translation, not official
**五** その他参考となるべき事項
art-9/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-5
any other matters for reference.
machine translation, not official
### 第十条（非課税貯蓄者死亡届出書の記載事項等） — Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.
caption: machine translation, not official
art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10
**第一項** 令第四十六条第一項（非課税貯蓄者死亡届出書等）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 46, paragraph (1) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order are the following matters:
machine translation, not official
**一** 非課税貯蓄者死亡届出書を提出する相続人の氏名及び住所
art-10/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-1/item-1
the name and domicile of the heir who submits the notification of the death of a tax-exempt saver;
machine translation, not official
**二** 被相続人の氏名、生年月日及び死亡の時における住所並びに死亡年月日
art-10/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-1/item-2
the name, date of birth and domicile at the time of death of the decedent, and the date of death;
machine translation, not official
**三** 当該金融機関の営業所等において預入等をした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の種別
art-10/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-1/item-3
the type of the deposits and similar savings of the decedent placed with the business office, etc. of that financial institution, or otherwise deposited there, that are subject to the application of the provisions of Article 10, paragraph (1) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons); and
machine translation, not official
**四** その他参考となるべき事項
art-10/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 令第四十六条第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 46, paragraph (2) of the Order are the following matters:
machine translation, not official
**一** 非課税貯蓄者死亡届出書を提出した者の被相続人又は死亡したことを知つた非課税貯蓄申告書を提出した個人（以下この項において「被相続人等」という。）の氏名、生年月日及び死亡の時における住所並びに死亡年月日
art-10/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2/item-1
the name, date of birth and domicile at the time of death of the decedent of the person who submitted the notification of the death of a tax-exempt saver, or of the individual who submitted a statement of tax-exempt savings and whose death has come to be known (hereinafter referred to as the "decedent, etc." in this paragraph), and the date of death;
machine translation, not official
**二** 当該金融機関の営業所等において預入等をした被相続人等に係る預貯金等で法第十条第一項の規定の適用に係るものの種別
art-10/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2/item-2
the type of the deposits and similar savings of the decedent, etc. placed with the business office, etc. of that financial institution, or otherwise deposited there, that are subject to the application of the provisions of Article 10, paragraph (1) of the Act;
machine translation, not official
**三** 前号の預貯金等に係る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が提出されている場合には、変更後の最高限度額）
art-10/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2/item-3
the maximum limitation set out in Article 10, paragraph (3), item (iii) of the Act pertaining to the deposits and similar savings referred to in the preceding item (or, if a statement of change of the tax-exempt savings limit has been submitted, the maximum limitation after the change);
machine translation, not official
**四** 非課税貯蓄者死亡届出書を受理した年月日又は当該死亡したことを知つた年月日
art-10/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2/item-4
the date on which the notification of the death of a tax-exempt saver was received, or the date on which the death became known; and
machine translation, not official
**五** その他参考となるべき事項
art-10/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2/item-5
any other matters for reference.
machine translation, not official
### 第十一条（非課税貯蓄相続申込書の記載事項） — Matters to Be Stated in an Application for Succession to Tax-Exempt Savings
caption: machine translation, not official
art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-11
**第一項** 令第四十七条第一項（非課税貯蓄相続申込書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-11/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order are the following matters:
machine translation, not official
**一** 非課税貯蓄相続申込書を提出する相続人の氏名、生年月日及び住所並びに障害者等に該当する事実
art-11/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-11/par-1/item-1
the name, date of birth and address of the heir who submits the application for succession to tax-exempt savings, and the fact that the heir falls under the category of a Person with a Disability or other eligible person;
machine translation, not official
**二** 被相続人の氏名及び死亡の時における住所
art-11/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-11/par-1/item-2
the name of the decedent and the decedent's address at the time of death;
machine translation, not official
**三** 当該金融機関の営業所等において預入等をした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の種別
art-11/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-11/par-1/item-3
the type of the Deposits and Savings, etc. of the decedent that were placed, etc. at the business office of the relevant financial institution or other such place and 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;
machine translation, not official
**四** その他参考となるべき事項
art-11/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-11/par-1/item-4
any other matters for reference.
machine translation, not official
### 第十二条（金融機関の営業所等における非課税貯蓄申告書等の写しの作成） — Preparation of Copies of Statements of Tax-Exempt Savings, etc. at the Business Office of a Financial Institution or Other Such Place
caption: machine translation, not official
art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-12
**第一項** 金融機関の営業所等の長は、個人から提出された非課税貯蓄申告書、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令第四十五条第五項（非課税貯蓄廃止申告書）若しくは令第四十六条第二項（非課税貯蓄者死亡届出書等）の書類を提出する場合には、これらの申告書又は当該書類の写し（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。次項並びに次条第一項第一号及び第二号において同じ。）を作成しなければならない。ただし、当該非課税貯蓄申告書に記載された事項、当該非課税貯蓄限度額変更申告書若しくは当該非課税貯蓄に関する異動申告書に記載された変更後の事項若しくは異動事項又は当該書類に記載した事項を令第四十八条第三項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等）に規定する帳簿に記載する場合には、この限りでない。
art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-12/par-1
The director of the business office of a financial institution or other such place must, when accepting a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit or a statement of change concerning tax-exempt savings submitted by an individual, or when submitting the documents under Article 45, paragraph (5) (Statement of Discontinuance of Tax-Exempt Savings) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order, prepare a copy of those statements or those documents (including an electronic or magnetic record recording the particulars to be stated in those statements or documents; the same applies in the following paragraph and in paragraph (1), items (i) and (ii) of the following Article); provided, however, that this does not apply where the particulars stated in the statement of tax-exempt savings, the particulars after the change or the changed particulars stated in the declaration of change to the tax-exempt savings limit or the statement of change concerning tax-exempt savings, or the particulars stated in those documents are entered in the books prescribed in Article 48, paragraph (3) (Organization and Retention of Books and Documents Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place, etc.) of the Order.
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、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の写しを作成し、又は帳簿に記載する場合若しくは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の提供を受けた場合には、これらの申告書の写し又は当該帳簿若しくは当該電磁的記録に、これらの申告書の受理の際に提示を受けた法第十条第五項（障害者等の少額預金の利子所得等の非課税）に規定する書類若しくは第八条第二項（非課税貯蓄に関する異動申告書の記載事項）に規定する書類の名称又は当該受理の際に署名用電子証明書等の送信を受けた旨を記載し、又は記録しておかなければならない。
art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-12/par-2
Where the director of the business office of a financial institution or other such place prepares a copy of a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit or a statement of change concerning tax-exempt savings, or enters the particulars in the books, or receives provision of an electronic or magnetic record recording the particulars to be stated in those statements, pursuant to the preceding paragraph, the director must state or record, on the copy of those statements or on the books or the electronic or magnetic record, the name of the document 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 or the document prescribed in Article 8, paragraph (2) (Particulars to Be Stated in Statements of Change Concerning Tax-Exempt Savings) that was presented at the time of accepting those statements, or the fact that an electronic certificate for signature or similar record was transmitted at the time of that acceptance.
machine translation, not official
### 第十三条（金融機関の営業所等における帳簿書類等の整理保存） — Organization and Retention of Books and Documents, etc. at the Business Office of a Financial Institution or Other Such Place
caption: machine translation, not official
art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13
**第一項** 金融機関の営業所等の長は、次の各号に掲げるその作成し、提供を受け、受理し、又は提出若しくは送信を受けた書類、電磁的記録又は署名用電子証明書等を各人別に整理し、当該各号に定める日の属する年の翌年から五年間保存しなければならない。
art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1
The director of the business office of a financial institution or other such place must organize, by person, the documents, electronic or magnetic records or electronic certificates for signature or similar records set forth in each of the following items that the director has prepared, received provision of, accepted, or received submission or transmission of, and retain them for five years starting from the year following the year that includes the day specified in that item.
machine translation, not official
**一** 非課税貯蓄申告書、非課税貯蓄限度額変更申告書及び非課税貯蓄に関する異動申告書の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 これらの申告書に係る非課税貯蓄廃止申告書又は非課税貯蓄者死亡届出書の提出があつた日（令第四十五条第四項（非課税貯蓄廃止申告書）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場合には、その提出があつたものとみなされる日）
art-13/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-1
a copy of a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit and a statement of change concerning tax-exempt savings, or an electronic or magnetic record recording the particulars to be stated in those statements that was provided by electronic or magnetic means, or a document created by outputting the content of the information recorded in that electronic or magnetic record: the day on which the statement of discontinuance of tax-exempt savings or the notification of the death of a tax-exempt saver pertaining to those statements was submitted (where a statement of discontinuance of tax-exempt savings is deemed to have been submitted pursuant to Article 45, paragraph (4) (Statement of Discontinuance of Tax-Exempt Savings) of the Order, the day on which it is deemed to have been submitted);
machine translation, not official
**二** 令第四十五条第五項又は令第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出した書類の写し これらの書類を提出した日
art-13/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-2
a copy of the documents submitted pursuant to Article 45, paragraph (5) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Order: the day on which those documents were submitted;
machine translation, not official
**三** 非課税貯蓄申込書（令第三十五条第一項又は第二項（普通預金契約等についての非課税貯蓄申込書の特例）に規定する限度額の記載のあるものを除く。）又は非課税貯蓄相続申込書 これらの申込書を受理した日
art-13/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-3
an application form for tax-exempt savings (excluding one that states the limit prescribed in Article 35, paragraph (1) or (2) (Special Provisions on Applications for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order) or an application for succession to tax-exempt savings: the day on which those application forms were accepted;
machine translation, not official
**四** 前号に規定する限度額の記載のある非課税貯蓄申込書 当該非課税貯蓄申込書に記載された令第三十五条第一項に規定する普通預金契約等の期間が満了する日又は当該普通預金契約等の解約があつた日のうちいずれか早い日
art-13/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-4
an application to exempt savings from taxation that states the limit prescribed in the preceding item: the earlier of the day on which the period of the ordinary deposit contract, etc. prescribed in Article 35, paragraph (1) of the Order, as stated in that application to exempt savings from taxation, expires and the day on which that ordinary deposit contract, etc. was cancelled;
machine translation, not official
**五** 令第四十八条第三項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等）に規定する帳簿 その帳簿の閉鎖の日
art-13/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-5
the books prescribed in Article 48, paragraph (3) (Organization and Retention of Books and Documents Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place, etc.) of the Order: the day of closing of those books;
machine translation, not official
**六** 令第四十八条第五項に規定する帳簿又は同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署名用電子証明書等を含む。）、非課税貯蓄者死亡届出書若しくは令第三十五条第四項の規定による届出書 当該帳簿の閉鎖の日又はこれらの申請書若しくは届出書を受理した日
art-13/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-6
the books prescribed in Article 48, paragraph (5) of the Order, or the written application prescribed in that paragraph (including copies of the document confirming that a person is a Person with a Disability or other eligible person and of the identity verification document prescribed in that paragraph, and electronic certificates for signature or similar records), the notification of the death of a tax-exempt saver, or the written notification under the provisions of Article 35, paragraph (4) of the Order: the day of closing of those books or the day on which those written applications or written notifications were accepted;
machine translation, not official
**七** 第七条第八項又は第九項（障害者等に該当する旨を証する書類の範囲等）に規定する届出書（同条第八項に規定する書類の写し及び当該写しに記載されている事項が記録された電磁的記録並びに署名用電子証明書等を含む。） これらの届出書を受理した日
art-13/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-7
the written notification prescribed in Article 7, paragraph (8) or (9) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) (including copies of the document prescribed in paragraph (8) of that Article, electronic or magnetic records recording the particulars stated in those copies, and electronic certificates for signature or similar records): the day on which those written notifications were accepted.
machine translation, not official
**第二項** 金融機関の営業所等の長は、令第四十八条第三項に規定する帳簿に、前項第四号に掲げる非課税貯蓄申込書に記載された事項を記載する場合には、同項の規定にかかわらず、当該非課税貯蓄申込書は、当該非課税貯蓄申込書を受理した日の属する年の翌年から五年を経過する日後においては、その保存を要しないものとする。
art-13/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-2
Where the director of the business office of a financial institution or other such place enters, in the books prescribed in Article 48, paragraph (3) of the Order, the particulars stated in the application to exempt savings from taxation set forth in item (iv) of the preceding paragraph, notwithstanding that paragraph, that application to exempt savings from taxation is not required to be retained after the day on which five years have elapsed from the year following the year that includes the day on which that application to exempt savings from taxation was accepted.
machine translation, not official
**第三項** 第一項第三号及び第四号の申込書、同項第六号の申請書並びに同号及び同項第七号の届出書には、電磁的方法により提供されたこれらの申込書、申請書又は届出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-13/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-3
The application forms set forth in paragraph (1), items (iii) and (iv), the written applications set forth in item (vi) of that paragraph, and the written notifications set forth in item (vi) of that paragraph and item (vii) of that paragraph are to include the electronic or magnetic records recording the particulars to be stated in those application forms, written applications or written notifications that were provided by electronic or magnetic means.
machine translation, not official
### 第十四条（有価証券の記録等に関する帳簿書類の整理保存） — Organization and Retention of Books and Documents Concerning Records of Securities, etc.
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art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-14
**第一項** 令第三十七条第四項（有価証券の記録等）の金融機関の営業所等の長及び支払事務取扱者は、その作成した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各人別に整理し、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-14/par-1
The director of the business office of a financial institution or other such place and the person handling payment affairs, both as referred to in Article 37, paragraph (4) (Records of Securities, etc.) of the Order, must organize, by person, the books concerning the transfer of beneficial interests in a Loan Trust or specific form of Bond-Based Investment Trust Under Public Offering or of Securities, or the books concerning the custody of Securities, that they have prepared as prescribed in that paragraph, and retain those books for five years starting from the year following the year that includes the day of closing of those books.
machine translation, not official
**第二項** 令第三十八条第一項（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等）の規定による通知を受けた同項に規定する支払事務取扱者は、その受けた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。）をその通知を受けた日の属する年の翌年から五年間保存しなければならない。
art-14/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-14/par-2
The person handling payment affairs prescribed in Article 38, paragraph (1) (Notification, etc. by the Director of the business office of a Financial Institution or Other Such Place to the Person Handling Payment Affairs) of the Order who has received a notice pursuant to that paragraph must retain a document stating the content of the notice received (including an electronic or magnetic record recording the particulars to be stated in that document) for five years starting from the year following the year that includes the day on which the notice was received.
machine translation, not official
### 第十五条（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-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15
**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、それぞれ別表第二（一）から別表第二（六）までによる。
art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15/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 statement of change concerning tax-exempt savings, the statement of discontinuance of tax-exempt savings and the application for succession to tax-exempt savings are as set forth in Appended Table II (1) through Appended Table II (6), respectively.
machine translation, not official
### 第十五条の二（金融機関の営業所等の届出） — Notification by the Business Office of a Financial Institution or Other Such Place
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art-15-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2
**第一項** 金融機関の営業所等の長は、最初に非課税貯蓄申告書を受理することとなると見込まれる日までに、次に掲げる事項（第三号に掲げる事項にあつては、当該金融機関の営業所等が労働基準法（昭和二十二年法律第四十九号）第十八条（貯蓄金の管理等）又は船員法（昭和二十二年法律第百号）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）の規定の適用を受ける貯蓄金の受入れをするものに該当する場合に限る。）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-15-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-1
The director of the business office of a financial institution or other such place must, by the day on which the business office is expected to first accept a statement of tax-exempt savings, submit to the Commissioner of the National Tax Agency, via the district director with jurisdiction over the location of the business office of the financial institution or other such place, a written notification stating the following particulars (for the particulars set forth in item (iii), only where the business office of the financial institution or other such place falls under a person that, pursuant to Article 18 (Management of Savings Funds, etc.) of the Labor Standards Act (Act No. 49 of 1947) or Article 34 (Management of Savings Funds, etc.) of the Mariners Act (Act No. 100 of 1947), manages on commission the savings funds of workers or mariners prescribed in those provisions and accepts savings funds 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):
machine translation, not official
**一** 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（令第五十条第一項（金融機関の営業所等の届出及び営業所番号）に規定する金融機関等をいう。次項において同じ。）の個人番号又は法人番号（個人番号を有しない個人にあつては、名称及び所在地。次項において同じ。）
art-15-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-1/item-1
the name and location of the business office of the financial institution or other such place, and the individual number or corporate number of the financial institution, etc. (meaning a financial institution, etc. prescribed in Article 50, paragraph (1) (Notification of the business office of a Financial Institution or Other Such Place and Business Office Number) of the Order; the same applies in the following paragraph) pertaining to the business office of the financial institution or other such place (for an individual who has no individual number, the name and location; the same applies in the following paragraph);
machine translation, not official
**二** 当該金融機関の営業所等において受入れをする法第十条第一項の預貯金等の種別
art-15-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-1/item-2
the type of deposits and similar savings prescribed in Article 10, paragraph (1) of the Act that are accepted at the business office of the financial institution or other such place;
machine translation, not official
**三** 当該金融機関の営業所等において受入れをする貯蓄金の利率、利子の支払方法及び管理方法
art-15-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-1/item-3
the interest rate, the method of payment of interest and the method of management of the savings funds accepted at the business office of the financial institution or other such place;
machine translation, not official
**四** その他参考となるべき事項
art-15-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 前項の届出書を提出した金融機関の営業所等の長は、次の各号に掲げる場合に該当することとなつたときは、遅滞なく、当該各号に掲げる場合の区分に応じ当該各号に定める事項その他参考となるべき事項を記載した届出書を、同項に規定する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-15-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2
The director of the business office of a financial institution or other such place who has submitted the written notification under the preceding paragraph must, without delay, if any of the cases set forth in the following items comes to apply, submit to the Commissioner of the National Tax Agency, via the district director with jurisdiction prescribed in that paragraph, a written notification stating the matters prescribed in that item for the category of case set forth in that item and any other matters for reference.
machine translation, not official
**一** 当該金融機関の営業所等の名称又は所在地につき異動が生じたとき 次に掲げる事項
art-15-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2/item-1
when a change has occurred in the name or location of the business office, etc. of the financial institution, the following matters:
machine translation, not official
**イ** 当該異動が生じた旨及びその年月日
art-15-2/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2/item-1/sub-1
the fact that the change has occurred and the date thereof;
machine translation, not official
**ロ** 当該異動前の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の個人番号又は法人番号
art-15-2/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2/item-1/sub-2
the name and location of the business office, etc. of the financial institution before the change, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution; and
machine translation, not official
**ハ** 当該異動後の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の個人番号又は法人番号
art-15-2/par-2/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2/item-1/sub-3
the name and location of the business office, etc. of the financial institution after the change, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution.
machine translation, not official
**二** 当該金融機関の営業所等に係る金融機関等に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の規定により個人番号が初めて通知されたとき 当該通知があつた旨及びその年月日並びに当該金融機関等のその通知を受けた後の名称、所在地及び個人番号
art-15-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2/item-2
when an individual number has been notified for the first time to the financial institution, etc. pertaining to the business office, etc. of the financial institution pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the fact that the notification was made and the date thereof, and the name, location and individual number of that financial institution, etc. after it received the notification.
machine translation, not official
**三** 当該金融機関の営業所等の廃止（預貯金の受入れの業務の廃止その他の理由により金融機関の営業所等に該当しないこととなる場合を含む。以下この号において同じ。）をすることとなつたとき 当該廃止をすることとなつた旨及びその年月日並びに当該廃止をすることとなつた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の個人番号又は法人番号
art-15-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2/item-3
when the business office, etc. of the financial institution is to be abolished (including the case where it ceases to fall under a business office, etc. of a financial institution due to the abolition of the business of accepting Deposits and Savings or for another reason; the same applies hereinafter in this item), the fact that it is to be abolished and the date thereof, the name and location of the business office, etc. of the financial institution that is to be abolished, and the individual number or corporate number of the financial institution, etc. pertaining to that business office, etc. of the financial institution.
machine translation, not official
---
## Cites
- art-3-3/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-3-3/par-1/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3
- art-3-3/par-1/item-1: 同条第四項 → 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-4
- art-3-3/par-1/item-1: 令第四十三条第六項 → e-Gov law 340CO0000000096, 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — not held in this collection
- art-3-3/par-1/item-1: 令第四十五条第一項 → e-Gov law 340CO0000000096, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-3-3/par-1/item-1: 令第四十六条第二項 → e-Gov law 340CO0000000096, 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — not held in this collection
- art-3-3/par-1/item-1: 令第四十七条第一項 → e-Gov law 340CO0000000096, 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — not held in this collection
- art-3-3/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-3-3/par-1/item-3: 令第三十一条第一号 → e-Gov law 340CO0000000096, 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — not held in this collection
- art-3-3/par-1/item-3: 第二号 → e-Gov law 340CO0000000096, 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — not held in this collection
- art-3-3/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-4/par-1: 令第三十一条の二第十八号 → e-Gov law 340CO0000000096, 第三十一条の二第一項第十八号 (Article 31-2, paragraph (1), item (xviii)), art-31-2/par-1/item-18 — not held in this collection
- art-4/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 · https://japanlaw.org/l/329AC0000000115/art-59/par-1
- art-4/par-1/item-5: 一部の施行に伴う国家公務員共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十五号）第百十八条 → e-Gov law 427CO0000000345, 第百十八条 (Article 118), art-118 — not held in this collection
- art-4/par-1/item-5: 律の施行に伴う地方公務員等共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十七号）第百二十条 → e-Gov law 427CO0000000347, 第百二十条 (Article 120), art-120 — not held in this collection
- art-4/par-1/item-5: 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 · https://japanlaw.org/l/329AC0000000115/art-59/par-1
- art-4/par-1/item-7: 一元化法第二条 → e-Gov law 424AC0000000063, 第二条 (Article 2), art-2 — not held in this collection
- art-4/par-1/item-7: この号 → 所得税法施行規則 第四条第一項第七号 (Article 4, paragraph (1), item (vii)), art-4/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-7
- art-4/par-1/item-7: 第十六号 → 所得税法施行規則 第四条第一項第十六号 (Article 4, paragraph (1), item (xvi)), art-4/par-1/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-16
- art-4/par-1/item-8: 国家公務員共済組合法の長期給付に関する施行法（昭和三十三年法律第百二十九号）第三条 → e-Gov law 333AC0000000129, 第三条 (Article 3), art-3 — not held in this collection
- art-4/par-1/item-8: 同法第三十四条第一項 → e-Gov law 333AC0000000129, 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — not held in this collection
- art-4/par-1/item-12: 一元化法第三条 → e-Gov law 424AC0000000063, 第三条 (Article 3), art-3 — not held in this collection
- art-4/par-1/item-12: この号 → 所得税法施行規則 第四条第一項第十二号 (Article 4, paragraph (1), item (xii)), art-4/par-1/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-12
- art-4/par-1/item-12: 第七十四条第二号 → 所得税法施行規則 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1/item-2
- art-4/par-1/item-12: 同条第四号 → 所得税法施行規則 第七十四条第一項第四号 (Article 74, paragraph (1), item (iv)), art-74/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1/item-4
- art-4/par-1/item-13: 地方公務員等共済組合法の長期給付等に関する施行法（昭和三十七年法律第百五十三号）第三条第一項 → e-Gov law 337AC0000000153, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-4/par-1/item-13: 同法第七十四条第一項 → e-Gov law 337AC0000000153, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-4/par-1/item-13: 同法第百三条 → e-Gov law 337AC0000000153, 第百三条 (Article 103), art-103 — not held in this collection
- art-4/par-1/item-13: 同法第百四条第一項 → e-Gov law 337AC0000000153, 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — not held in this collection
- art-4/par-1/item-13: 第四項 → e-Gov law 337AC0000000153, 第百四条第四項 (Article 104, paragraph (4)), art-104/par-4 — not held in this collection
- art-4/par-1/item-13: 同法第三条の二 → e-Gov law 337AC0000000153, 第三条の二 (Article 3-2), art-3-2 — not held in this collection
- art-4/par-1/item-16: 一元化法第四条 → e-Gov law 424AC0000000063, 第四条 (Article 4), art-4 — not held in this collection
- art-4/par-1/item-16: この号 → 所得税法施行規則 第四条第一項第十六号 (Article 4, paragraph (1), item (xvi)), art-4/par-1/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-16
- art-4/par-1/item-20: 防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十七条第一項 → e-Gov law 327AC0000000266, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection
- art-4/par-1/item-20: 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-4/par-1/item-20: 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-4/par-1/item-20: 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-4/par-1/item-20: 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-4/par-1/item-21: 特別職の職員の給与に関する法律（昭和二十四年法律第二百五十二号）第十五条 → e-Gov law 324AC0000000252, 第十五条 (Article 15), art-15 — not held in this collection
- art-4/par-1/item-21: 国家公務員災害補償法第九条第三号 → 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-4/par-1/item-21: 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-4/par-1/item-21: 国家公務員災害補償法第九条第六号 → 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-4/par-1/item-22: 国家公務員災害補償法第九条第三号 → 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-4/par-1/item-22: 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-4/par-1/item-22: 国家公務員災害補償法第九条第六号 → 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-4/par-1/item-22: 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-4/par-1/item-23: 国家公務員災害補償法第九条第三号 → 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-4/par-1/item-23: 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-4/par-1/item-23: 国家公務員災害補償法第九条第六号 → 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-4/par-1/item-23: 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-4/par-1/item-24: 国会議員の歳費、旅費及び手当等に関する法律（昭和二十二年法律第八十号）第十二条の三 → e-Gov law 322AC1000000080, 第十二条の三 (Article 12-3), art-12-3 — not held in this collection
- art-4/par-1/item-24: 国家公務員災害補償法第九条第三号 → 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-4/par-1/item-24: 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-4/par-1/item-24: 国家公務員災害補償法第九条第六号 → 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-4/par-1/item-25: 国会議員の秘書の給与等に関する法律（平成二年法律第四十九号）第十八条 → e-Gov law 402AC1000000049, 第十八条 (Article 18), art-18 — not held in this collection
- art-4/par-1/item-25: 国家公務員災害補償法第九条第三号 → 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-4/par-1/item-25: 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-4/par-1/item-25: 国家公務員災害補償法第九条第六号 → 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-4/par-1/item-26: 国会職員法（昭和二十二年法律第八十五号）第二十六条の二 → e-Gov law 322AC1000000085, 第二十六条の二 (Article 26-2), art-26-2 — not held in this collection
- art-4/par-1/item-26: 国家公務員災害補償法第九条第三号 → 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-4/par-1/item-26: 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-4/par-1/item-26: 国家公務員災害補償法第九条第六号 → 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-4/par-1/item-27: 地方公務員災害補償法（昭和四十二年法律第百二十一号）第六十九条第一項 → e-Gov law 342AC0000000121, 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — not held in this collection
- art-4/par-1/item-27: 同法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-4/par-1/item-27: 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-4/par-1/item-27: 同法第二十五条第一項第六号 → 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-4/par-1/item-27: 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-4/par-1/item-27: 同条 → e-Gov law 342AC0000000121, 第三十二条 (Article 32), art-32 — not held in this collection
- art-4/par-1/item-28: 公立学校の学校医、学校歯科医及び学校薬剤師の公務災害補償に関する法律（昭和三十二年法律第百四十三号）第二条 → e-Gov law 332AC0100000143, 第二条 (Article 2), art-2 — not held in this collection
- art-4/par-1/item-28: 学校歯科医及び学校薬剤師の公務災害補償の基準を定める政令（昭和三十二年政令第二百八十三号）第四条の二第一項 → e-Gov law 332CO0000000283, 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — not held in this collection
- art-4/par-1/item-29: 消防組織法（昭和二十二年法律第二百二十六号）第二十四条第一項 → e-Gov law 322AC0000000226, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection
- art-4/par-1/item-29: 消防法（昭和二十三年法律第百八十六号）第三十六条の三第一項 → e-Gov law 323AC1000000186, 第三十六条の三第一項 (Article 36-3, paragraph (1)), art-36-3/par-1 — not held in this collection
- art-4/par-1/item-29: 第二項 → e-Gov law 323AC1000000186, 第三十六条の三第二項 (Article 36-3, paragraph (2)), art-36-3/par-2 — not held in this collection
- art-4/par-1/item-29: 水防法（昭和二十四年法律第百九十三号）第六条の二第一項 → e-Gov law 324AC0000000193, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection
- art-4/par-1/item-29: 第四十五条 → e-Gov law 324AC0000000193, 第四十五条 (Article 45), art-45 — not held in this collection
- art-4/par-1/item-29: 第二十四条 → 所得税法施行規則 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24
- art-4/par-1/item-29: この号 → 所得税法施行規則 第四条第一項第二十九号 (Article 4, paragraph (1), item (xxix)), art-4/par-1/item-29 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-29
- art-4/par-1/item-30: 災害対策基本法（昭和三十六年法律第二百二十三号）第八十四条第一項 → e-Gov law 336AC0000000223, 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — not held in this collection
- art-4/par-1/item-30: の規定に基づき災害対策基本法施行令（昭和三十七年政令第二百八十八号）第三十六条第一項 → e-Gov law 337CO0000000288, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- art-4/par-1/item-30: 前号 → 所得税法施行規則 第四条第一項第二十九号 (Article 4, paragraph (1), item (xxix)), art-4/par-1/item-29 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-29
- art-4/par-1/item-30: 同項 → 所得税法施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1
- art-4/par-1/item-31: 警察官の職務に協力援助した者の災害給付に関する法律（昭和二十七年法律第二百四十五号）第二条 → e-Gov law 327AC1000000245, 第二条 (Article 2), art-2 — not held in this collection
- art-4/par-1/item-31: の規定に基づき警察官の職務に協力援助した者の災害給付に関する法律施行令（昭和二十七年政令第四百二十九号）第六条の二第一項 → e-Gov law 327CO0000000429, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection
- art-4/par-1/item-32: 海上保安官に協力援助した者等の災害給付に関する法律（昭和二十八年法律第三十三号）第二条 → e-Gov law 328AC1000000033, 第二条 (Article 2), art-2 — not held in this collection
- art-4/par-1/item-32: 第三条 → e-Gov law 328AC1000000033, 第三条 (Article 3), art-3 — not held in this collection
- art-4/par-1/item-32: の規定に基づき海上保安官に協力援助した者等の災害給付に関する法律施行令（昭和二十八年政令第六十二号）第三条の二第一項 → e-Gov law 328CO0000000062, 第三条の二第一項 (Article 3-2, paragraph (1)), art-3-2/par-1 — not held in this collection
- art-4/par-1/item-33: 証人等の被害についての給付に関する法律（昭和三十三年法律第百九号）第六条 → e-Gov law 333AC0000000109, 第六条 (Article 6), art-6 — not held in this collection
- art-4/par-1/item-33: の規定に基づき証人等の被害についての給付に関する法律施行令（昭和三十三年政令第二百二十七号）第四条の二第一項 → e-Gov law 333CO0000000227, 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — not held in this collection
- art-4/par-1/item-34: 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）第四条第二項 → e-Gov law 348AC0000000111, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-4/par-1/item-34: 公害健康被害の補償等に関する法律第五条第三項 → e-Gov law 348AC0000000111, 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — not held in this collection
- art-4/par-1/item-34: 同法第六条 → e-Gov law 348AC0000000111, 第六条 (Article 6), art-6 — not held in this collection
- art-4/par-1/item-36: 新型インフルエンザ予防接種による健康被害の救済に関する特別措置法（平成二十一年法律第九十八号）第四条第三号 → e-Gov law 421AC0000000098, 第四条第一項第三号 (Article 4, paragraph (1), item (iii)), art-4/par-1/item-3 — not held in this collection
- art-4/par-1/item-36: 同条第四号 → e-Gov law 421AC0000000098, 第四条第一項第四号 (Article 4, paragraph (1), item (iv)), art-4/par-1/item-4 — not held in this collection
- art-4/par-1/item-38: 恩給法（大正十二年法律第四十八号）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-4/par-1/item-39: 第七条 → 所得税法施行規則 第七条 (Article 7), art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7
- art-4/par-1/item-41: ハンセン病問題の解決の促進に関する法律（平成二十年法律第八十二号）第二条第三項 → e-Gov law 420AC1000000082, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-5/par-1: 令第三十三条第四項第八号 → e-Gov law 340CO0000000096, 第三十三条第四項第八号 (Article 33, paragraph (4), item (viii)), art-33/par-4/item-8 — not held in this collection
- art-5/par-1: 金融商品取引法（昭和二十三年法律第二十五号）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 · https://japanlaw.org/l/323AC0000000025/art-2/par-3
- art-5/par-1: この項 → 所得税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-5/par-1
- art-5/par-1: 同条第三項第一号 → 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 · https://japanlaw.org/l/323AC0000000025/art-2/par-3/item-1
- art-5/par-1: 同条第十項 → 金融商品取引法 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-10 · https://japanlaw.org/l/323AC0000000025/art-2/par-10
- art-5/par-1: 資産の流動化に関する法律（平成十年法律第百五号）第二条第十四項 → e-Gov law 410AC0000000105, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-5/par-2: 令第三十三条第四項第九号 → e-Gov law 340CO0000000096, 第三十三条第四項第九号 (Article 33, paragraph (4), item (ix)), art-33/par-4/item-9 — not held in this collection
- art-6/par-1: 令第三十五条第一項 → e-Gov law 340CO0000000096, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-6/par-1/item-2: 令第三十二条第一号 → e-Gov law 340CO0000000096, 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — not held in this collection
- art-6/par-1/item-2: この号 → 所得税法施行規則 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-2
- art-6/par-1/item-3: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-6/par-1/item-6: 令第三十二条第二号 → e-Gov law 340CO0000000096, 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — not held in this collection
- art-6/par-1/item-6: 第三号 → e-Gov law 340CO0000000096, 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — not held in this collection
- art-6/par-1/item-7: 第四号 → 所得税法施行規則 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-4
- art-6/par-1/item-9: 令第三十二条第一号 → e-Gov law 340CO0000000096, 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — not held in this collection
- art-6/par-1/item-9: 第四号 → e-Gov law 340CO0000000096, 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — not held in this collection
- art-6/par-1/item-9: 第五号 → e-Gov law 340CO0000000096, 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — not held in this collection
- art-6/par-1/item-10: 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-6/par-1/item-10: 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-6/par-1/item-10: 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-6/par-1/item-10: 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-6/par-1/item-10: 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-6/par-1/item-10: 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-6/par-2: 令第三十五条第四項 → e-Gov law 340CO0000000096, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-6/par-2/item-1: 令第三十五条第四項 → e-Gov law 340CO0000000096, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-6/par-2/item-1: 第三号 → 所得税法施行規則 第六条第二項第三号 (Article 6, paragraph (2), item (iii)), art-6/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-2/item-3
- art-6-2/par-1: 令第三十六条第二項 → e-Gov law 340CO0000000096, 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — not held in this collection
- art-6-2/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-6-2/par-2: 令第三十六条第三項 → e-Gov law 340CO0000000096, 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — not held in this collection
- art-6-2/par-2: 前条第一項第二号 → 所得税法施行規則 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-2
- art-6-2/par-2: 第三号 → 所得税法施行規則 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1/item-3
- art-6-2/par-2: 令第三十二条第二号 → e-Gov law 340CO0000000096, 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — not held in this collection
- art-6-2/par-2: 第三号 → e-Gov law 340CO0000000096, 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — not held in this collection
- art-7/par-1: 令第四十一条の二第一項 → e-Gov law 340CO0000000096, 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — not held in this collection
- art-7/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-7/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-7/par-1/item-2: この条 → 所得税法施行規則 第七条 (Article 7), art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7
- art-7/par-1/item-2: この項 → 所得税法施行規則 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1
- art-7/par-1/item-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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-7/par-1/item-4: 令第三十一条の二第一号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-5: 令第三十一条の二第二号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-6: 令第三十一条の二第三号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-7: 令第三十一条の二第四号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-8: 令第三十一条の二第五号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-9: 令第三十一条の二第六号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-9: 第七号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-10: 令第三十一条の二第八号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-11: 令第三十一条の二第九号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-12: 令第三十一条の二第十号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-13: 令第三十一条の二第十一号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-14: 令第三十一条の二第十二号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-15: 令第三十一条の二第十三号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-16: 令第三十一条の二第十四号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-17: 令第三十一条の二第十五号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-18: 令第三十一条の二第十六号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-19: 令第三十一条の二第十七号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-7/par-1/item-20: 第四条第一号 → 所得税法施行規則 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-1
- art-7/par-1/item-21: 第四条第二号 → 所得税法施行規則 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-2
- art-7/par-1/item-22: 第四条第三号 → 所得税法施行規則 第四条第一項第三号 (Article 4, paragraph (1), item (iii)), art-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-3
- art-7/par-1/item-22: 第四号 → 所得税法施行規則 第四条第一項第四号 (Article 4, paragraph (1), item (iv)), art-4/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-4
- art-7/par-1/item-23: 第四条第五号 → 所得税法施行規則 第四条第一項第五号 (Article 4, paragraph (1), item (v)), art-4/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-5
- art-7/par-1/item-23: 第七号 → 所得税法施行規則 第四条第一項第七号 (Article 4, paragraph (1), item (vii)), art-4/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-7
- art-7/par-1/item-23: 第十二号 → 所得税法施行規則 第四条第一項第十二号 (Article 4, paragraph (1), item (xii)), art-4/par-1/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-12
- art-7/par-1/item-23: 第十六号 → 所得税法施行規則 第四条第一項第十六号 (Article 4, paragraph (1), item (xvi)), art-4/par-1/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-16
- art-7/par-1/item-24: 第四条第六号 → 所得税法施行規則 第四条第一項第六号 (Article 4, paragraph (1), item (vi)), art-4/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-6
- art-7/par-1/item-24: 第十五号 → 所得税法施行規則 第四条第一項第十五号 (Article 4, paragraph (1), item (xv)), art-4/par-1/item-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-15
- art-7/par-1/item-25: 第四条第八号 → 所得税法施行規則 第四条第一項第八号 (Article 4, paragraph (1), item (viii)), art-4/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-8
- art-7/par-1/item-25: 第九号 → 所得税法施行規則 第四条第一項第九号 (Article 4, paragraph (1), item (ix)), art-4/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-9
- art-7/par-1/item-25: 第十四号 → 所得税法施行規則 第四条第一項第十四号 (Article 4, paragraph (1), item (xiv)), art-4/par-1/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-14
- art-7/par-1/item-26: 第四条第十号 → 所得税法施行規則 第四条第一項第十号 (Article 4, paragraph (1), item (x)), art-4/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-10
- art-7/par-1/item-27: 第四条第十一号 → 所得税法施行規則 第四条第一項第十一号 (Article 4, paragraph (1), item (xi)), art-4/par-1/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-11
- art-7/par-1/item-28: 第四条第十三号 → 所得税法施行規則 第四条第一項第十三号 (Article 4, paragraph (1), item (xiii)), art-4/par-1/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-13
- art-7/par-1/item-29: 第四条第十七号 → 所得税法施行規則 第四条第一項第十七号 (Article 4, paragraph (1), item (xvii)), art-4/par-1/item-17 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-17
- art-7/par-1/item-30: 第四条第十八号 → 所得税法施行規則 第四条第一項第十八号 (Article 4, paragraph (1), item (xviii)), art-4/par-1/item-18 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-18
- art-7/par-1/item-31: 第四条第十九号 → 所得税法施行規則 第四条第一項第十九号 (Article 4, paragraph (1), item (xix)), art-4/par-1/item-19 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-19
- art-7/par-1/item-32: 第四条第二十号 → 所得税法施行規則 第四条第一項第二十号 (Article 4, paragraph (1), item (xx)), art-4/par-1/item-20 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-20
- art-7/par-1/item-32: 第二十三号 → 所得税法施行規則 第四条第一項第二十三号 (Article 4, paragraph (1), item (xxiii)), art-4/par-1/item-23 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-23
- art-7/par-1/item-32: 第二十八号から第三十号まで → 所得税法施行規則 第四条第一項第二十八号 (Article 4, paragraph (1), item (xxviii)), art-4/par-1/item-28 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-28
- art-7/par-1/item-32: 第二十八号から第三十号まで → 所得税法施行規則 第四条第一項第二十九号 (Article 4, paragraph (1), item (xxix)), art-4/par-1/item-29 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-29
- art-7/par-1/item-32: 第二十八号から第三十号まで → 所得税法施行規則 第四条第一項第三十号 (Article 4, paragraph (1), item (xxx)), art-4/par-1/item-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-30
- art-7/par-1/item-33: 第四条第二十一号 → 所得税法施行規則 第四条第一項第二十一号 (Article 4, paragraph (1), item (xxi)), art-4/par-1/item-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-21
- art-7/par-1/item-33: 第二十二号 → 所得税法施行規則 第四条第一項第二十二号 (Article 4, paragraph (1), item (xxii)), art-4/par-1/item-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-22
- art-7/par-1/item-34: 第四条第二十四号から第二十六号まで → 所得税法施行規則 第四条第一項第二十四号 (Article 4, paragraph (1), item (xxiv)), art-4/par-1/item-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-24
- art-7/par-1/item-34: 第四条第二十四号から第二十六号まで → 所得税法施行規則 第四条第一項第二十五号 (Article 4, paragraph (1), item (xxv)), art-4/par-1/item-25 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-25
- art-7/par-1/item-34: 第四条第二十四号から第二十六号まで → 所得税法施行規則 第四条第一項第二十六号 (Article 4, paragraph (1), item (xxvi)), art-4/par-1/item-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-26
- art-7/par-1/item-35: 第四条第二十七号 → 所得税法施行規則 第四条第一項第二十七号 (Article 4, paragraph (1), item (xxvii)), art-4/par-1/item-27 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-27
- art-7/par-1/item-36: 第四条第三十一号から第三十三号まで → 所得税法施行規則 第四条第一項第三十一号 (Article 4, paragraph (1), item (xxxi)), art-4/par-1/item-31 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-31
- art-7/par-1/item-36: 第四条第三十一号から第三十三号まで → 所得税法施行規則 第四条第一項第三十二号 (Article 4, paragraph (1), item (xxxii)), art-4/par-1/item-32 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-32
- art-7/par-1/item-36: 第四条第三十一号から第三十三号まで → 所得税法施行規則 第四条第一項第三十三号 (Article 4, paragraph (1), item (xxxiii)), art-4/par-1/item-33 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-33
- art-7/par-1/item-37: 第四条第三十四号 → 所得税法施行規則 第四条第一項第三十四号 (Article 4, paragraph (1), item (xxxiv)), art-4/par-1/item-34 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-34
- art-7/par-1/item-38: 第四条第三十五号 → 所得税法施行規則 第四条第一項第三十五号 (Article 4, paragraph (1), item (xxxv)), art-4/par-1/item-35 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-35
- art-7/par-1/item-39: 第四条第三十六号 → 所得税法施行規則 第四条第一項第三十六号 (Article 4, paragraph (1), item (xxxvi)), art-4/par-1/item-36 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-36
- art-7/par-1/item-40: 第四条第三十七号 → 所得税法施行規則 第四条第一項第三十七号 (Article 4, paragraph (1), item (xxxvii)), art-4/par-1/item-37 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-37
- art-7/par-1/item-41: 第四条第三十八号 → 所得税法施行規則 第四条第一項第三十八号 (Article 4, paragraph (1), item (xxxviii)), art-4/par-1/item-38 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-38
- art-7/par-1/item-42: 第四条第三十九号 → 所得税法施行規則 第四条第一項第三十九号 (Article 4, paragraph (1), item (xxxix)), art-4/par-1/item-39 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-39
- art-7/par-1/item-43: 第四条第四十号 → 所得税法施行規則 第四条第一項第四十号 (Article 4, paragraph (1), item (xl)), art-4/par-1/item-40 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-40
- art-7/par-1/item-44: 第四条第四十一号 → 所得税法施行規則 第四条第一項第四十一号 (Article 4, paragraph (1), item (xli)), art-4/par-1/item-41 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-41
- art-7/par-1/item-44: ハンセン病問題の解決の促進に関する法律第二条第二項 → e-Gov law 420AC1000000082, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-7/par-1/item-45: 第四条第四十二号 → 所得税法施行規則 第四条第一項第四十二号 (Article 4, paragraph (1), item (xlii)), art-4/par-1/item-42 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-4#art-4/par-1/item-42
- art-7/par-2: 令第四十一条の二第一項 → e-Gov law 340CO0000000096, 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — not held in this collection
- art-7/par-2/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 · https://japanlaw.org/l/425AC0000000027/art-2/par-7
- art-7/par-2/item-1: 第四項第一号 → 所得税法施行規則 第七条第四項第一号 (Article 7, paragraph (4), item (i)), art-7/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4/item-1
- art-7/par-2/item-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 · https://japanlaw.org/l/340AC0000000033/art-10/par-2
- art-7/par-2/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-5
- art-7/par-2/item-1: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-7/par-2/item-1: 第四十七条第二項 → e-Gov law 340CO0000000096, 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — not held in this collection
- art-7/par-2/item-1: この項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2
- art-7/par-2/item-1: 第四項 → 所得税法施行規則 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4
- art-7/par-2/item-2: 次号 → 所得税法施行規則 第七条第二項第三号 (Article 7, paragraph (2), item (iii)), art-7/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-3
- art-7/par-2/item-5: 道路交通法（昭和三十五年法律第百五号）第九十二条第一項 → 道路交通法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/road-traffic-act/art-92/par-1 · https://japanlaw.org/l/335AC0000000105/art-92/par-1
- art-7/par-2/item-5: 同法第百五条の二第一項 → 道路交通法 第百五条の二第一項 (Article 105-2, paragraph (1)), art-105-2/par-1 — https://japanlaw.org/ja/road-traffic-act/art-105-2/par-1 · https://japanlaw.org/l/335AC0000000105/art-105-2/par-1
- art-7/par-2/item-6: 出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第二条第五号 → 出入国管理及び難民認定法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/immigration-control-act/art-2/par-1/item-5 · https://japanlaw.org/l/326CO0000000319/art-2/par-1/item-5
- art-7/par-2/item-7: 出入国管理及び難民認定法第十九条の三 → 出入国管理及び難民認定法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/immigration-control-act/art-19-3 · https://japanlaw.org/l/326CO0000000319/art-19-3
- art-7/par-2/item-7: 日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法第七条第一項 → 日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/special-act-on-immigration-control/art-7/par-1 · https://japanlaw.org/l/403AC0000000071/art-7/par-1
- art-7/par-2/item-8: 前各号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-1
- art-7/par-2/item-8: 前各号 → 所得税法施行規則 第七条第二項第二号 (Article 7, paragraph (2), item (ii)), art-7/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-2
- art-7/par-2/item-8: 前各号 → 所得税法施行規則 第七条第二項第三号 (Article 7, paragraph (2), item (iii)), art-7/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-3
- art-7/par-2/item-8: 前各号 → 所得税法施行規則 第七条第二項第四号 (Article 7, paragraph (2), item (iv)), art-7/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-4
- art-7/par-2/item-8: 前各号 → 所得税法施行規則 第七条第二項第五号 (Article 7, paragraph (2), item (v)), art-7/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-5
- art-7/par-2/item-8: 前各号 → 所得税法施行規則 第七条第二項第六号 (Article 7, paragraph (2), item (vi)), art-7/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-6
- art-7/par-2/item-8: 前各号 → 所得税法施行規則 第七条第二項第七号 (Article 7, paragraph (2), item (vii)), art-7/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-7
- art-7/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-2
- art-7/par-3/item-1/sub-1: 電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律（平成十四年法律第百五十三号）第三条第一項 → e-Gov law 414AC0000000153, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-7/par-3/item-1/sub-1: 第六項第一号 → 所得税法施行規則 第七条第六項第一号 (Article 7, paragraph (6), item (i)), art-7/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-1
- art-7/par-3/item-1/sub-2: 電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項 → e-Gov law 412AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-7/par-3/item-1/sub-2: 第六項第一号 → 所得税法施行規則 第七条第六項第一号 (Article 7, paragraph (6), item (i)), art-7/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-1
- art-7/par-3/item-2: 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八項 → 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 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/ja/my-number-act/art-2/par-8 · https://japanlaw.org/l/425AC0000000027/art-2/par-8
- art-7/par-3/item-2: 同法第十八条の二第六項 → 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 第十八条の二第六項 (Article 18-2, paragraph (6)), art-18-2/par-6 — https://japanlaw.org/ja/my-number-act/art-18-2/par-6 · https://japanlaw.org/l/425AC0000000027/art-18-2/par-6
- art-7/par-3/item-2: この号 → 所得税法施行規則 第七条第三項第二号 (Article 7, paragraph (3), item (ii)), art-7/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3/item-2
- art-7/par-3/item-2: 第六項第二号 → 所得税法施行規則 第七条第六項第二号 (Article 7, paragraph (6), item (ii)), art-7/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-2
- art-7/par-3/item-2: 第八十一条の六第七項第一号 → 所得税法施行規則 第八十一条の六第七項第一号 (Article 81-6, paragraph (7), item (i)), art-81-6/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-1
- art-7/par-3/item-2: 第二号 → 所得税法施行規則 第八十一条の六第七項第二号 (Article 81-6, paragraph (7), item (ii)), art-81-6/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-2
- art-7/par-4: 令第四十一条の二第三項 → e-Gov law 340CO0000000096, 第四十一条の二第三項 (Article 41-2, paragraph (3)), art-41-2/par-3 — not held in this collection
- art-7/par-4/item-2: 令第四十一条の二第一項 → e-Gov law 340CO0000000096, 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — not held in this collection
- art-7/par-4/item-2: 第二項第一号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-1
- art-7/par-4/item-2: 第二号 → 所得税法施行規則 第七条第二項第二号 (Article 7, paragraph (2), item (ii)), art-7/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-2
- art-7/par-5: 前項 → 所得税法施行規則 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4
- art-7/par-5: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-7/par-6: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-5
- art-7/par-7: 令第四十一条の二第五項 → e-Gov law 340CO0000000096, 第四十一条の二第五項 (Article 41-2, paragraph (5)), art-41-2/par-5 — not held in this collection
- art-7/par-7/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-8
- art-7/par-7/item-1: 第十二項 → 所得税法施行規則 第七条第十二項 (Article 7, paragraph (12)), art-7/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-12
- art-7/par-7/item-3: 令第四十一条の二第三項 → e-Gov law 340CO0000000096, 第四十一条の二第三項 (Article 41-2, paragraph (3)), art-41-2/par-3 — not held in this collection
- art-7/par-7/item-3: 同条第四項 → e-Gov law 340CO0000000096, 第四十一条の二第四項 (Article 41-2, paragraph (4)), art-41-2/par-4 — not held in this collection
- art-7/par-8: 前項 → 所得税法施行規則 第七条第七項 (Article 7, paragraph (7)), art-7/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-7
- art-7/par-8: 第十二項 → 所得税法施行規則 第七条第十二項 (Article 7, paragraph (12)), art-7/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-12
- art-7/par-8: この項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8
- art-7/par-8: 第一号 → 所得税法施行規則 第七条第八項第一号 (Article 7, paragraph (8), item (i)), art-7/par-8/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8/item-1
- art-7/par-8: 第四項 → 所得税法施行規則 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4
- art-7/par-8: 第一号 → 所得税法施行規則 第七条第四項第一号 (Article 7, paragraph (4), item (i)), art-7/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-4/item-1
- art-7/par-8: 次条第二項 → 所得税法施行規則 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-2
- art-7/par-9: 令第三十五条第四項 → e-Gov law 340CO0000000096, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-7/par-9: 第六条第二項 → 所得税法施行規則 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-2
- art-7/par-10: 前二項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8
- art-7/par-10: 前二項 → 所得税法施行規則 第七条第九項 (Article 7, paragraph (9)), art-7/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-9
- art-7/par-11: 前項 → 所得税法施行規則 第七条第十項 (Article 7, paragraph (10)), art-7/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-10
- art-7/par-11: 第八項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8
- art-7/par-12: 令第四十一条の二第五項 → e-Gov law 340CO0000000096, 第四十一条の二第五項 (Article 41-2, paragraph (5)), art-41-2/par-5 — not held in this collection
- art-7/par-13: 第七項 → 所得税法施行規則 第七条第七項 (Article 7, paragraph (7)), art-7/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-7
- art-7/par-13: 令第三十五条第四項 → e-Gov law 340CO0000000096, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-7/par-13: 第八項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8
- art-7/par-13: 第九項 → 所得税法施行規則 第七条第九項 (Article 7, paragraph (9)), art-7/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-9
- art-7/par-13: 令第四十五条第五項 → e-Gov law 340CO0000000096, 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — not held in this collection
- art-7/par-13: 第四十六条第二項 → e-Gov law 340CO0000000096, 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — not held in this collection
- art-7/par-13: 前項 → 所得税法施行規則 第七条第十二項 (Article 7, paragraph (12)), art-7/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-12
- art-8/par-1: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-1/item-1: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-1/item-1: この号 → 所得税法施行規則 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-1
- art-8/par-1/item-1: 次号 → 所得税法施行規則 第八条第一項第二号 (Article 8, paragraph (1), item (ii)), art-8/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-2
- art-8/par-1/item-4: 前号 → 所得税法施行規則 第八条第一項第三号 (Article 8, paragraph (1), item (iii)), art-8/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-1/item-3
- art-8/par-2: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-2: 前条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2
- art-8/par-2: 同項第一号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-1
- art-8/par-3: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8/par-3: 同項第一号 → e-Gov law 340CO0000000096, 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — not held in this collection
- art-8/par-4: 令第四十三条第二項 → e-Gov law 340CO0000000096, 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — not held in this collection
- art-8/par-4/item-1: 令第四十三条第二項 → e-Gov law 340CO0000000096, 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — not held in this collection
- art-8/par-4/item-2: 令第四十三条第二項 → e-Gov law 340CO0000000096, 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — not held in this collection
- art-8/par-4/item-3: 前号 → 所得税法施行規則 第八条第四項第二号 (Article 8, paragraph (4), item (ii)), art-8/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4/item-2
- art-8/par-4/item-4: 前号 → 所得税法施行規則 第八条第四項第三号 (Article 8, paragraph (4), item (iii)), art-8/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-4/item-3
- art-8/par-5: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-1: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-2: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-3: 前号 → 所得税法施行規則 第八条第五項第二号 (Article 8, paragraph (5), item (ii)), art-8/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-2
- art-8/par-5/item-3: 令第四十三条第三項 → e-Gov law 340CO0000000096, 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — not held in this collection
- art-8/par-5/item-4: 前号 → 所得税法施行規則 第八条第五項第三号 (Article 8, paragraph (5), item (iii)), art-8/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-3
- art-8/par-5/item-5: 前号 → 所得税法施行規則 第八条第五項第四号 (Article 8, paragraph (5), item (iv)), art-8/par-5/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-5/item-4
- art-8-2/par-1: 令第四十一条の三第一項 → e-Gov law 340CO0000000096, 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — not held in this collection
- art-8-2/par-1: 令第四十三条第一項 → e-Gov law 340CO0000000096, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-8-2/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-5
- art-8-2/par-1: 前条第二項 → 所得税法施行規則 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-2
- art-8-3/par-1: 令第四十四条第一項 → e-Gov law 340CO0000000096, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection
- art-8-3/par-1/item-1: 令第四十四条第一項 → e-Gov law 340CO0000000096, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection
- art-8-3/par-1/item-2: 令第四十四条第一項 → e-Gov law 340CO0000000096, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection
- art-8-3/par-1/item-3: 前号 → 所得税法施行規則 第八条の三第一項第二号 (Article 8-3, paragraph (1), item (ii)), art-8-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-2
- art-8-3/par-1/item-3: 次号 → 所得税法施行規則 第八条の三第一項第四号 (Article 8-3, paragraph (1), item (iv)), art-8-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-4
- art-8-3/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3
- art-8-3/par-1/item-4: 前号 → 所得税法施行規則 第八条の三第一項第三号 (Article 8-3, paragraph (1), item (iii)), art-8-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8-3/par-1/item-3
- art-8-3/par-1/item-4: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-4
- art-9/par-1: 令第四十五条第一項 → e-Gov law 340CO0000000096, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-9/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-9/par-1/item-3: 前号 → 所得税法施行規則 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-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-1/item-2
- art-9/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3
- art-9/par-1/item-3: 次項第三号 → 所得税法施行規則 第九条第二項第三号 (Article 9, paragraph (2), item (iii)), art-9/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-3
- art-9/par-2: 令第四十五条第五項 → e-Gov law 340CO0000000096, 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — not held in this collection
- art-9/par-2/item-1: 令第四十五条第四項 → e-Gov law 340CO0000000096, 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — not held in this collection
- art-9/par-2/item-2: 令第四十五条第四項 → e-Gov law 340CO0000000096, 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — not held in this collection
- art-9/par-2/item-2: 次号 → 所得税法施行規則 第九条第二項第三号 (Article 9, paragraph (2), item (iii)), art-9/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-3
- art-9/par-2/item-3: 前号 → 所得税法施行規則 第九条第二項第二号 (Article 9, paragraph (2), item (ii)), art-9/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-9/par-2/item-2
- art-9/par-2/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3
- art-9/par-2/item-4: 令第四十五条第四項 → e-Gov law 340CO0000000096, 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — not held in this collection
- art-10/par-1: 令第四十六条第一項 → e-Gov law 340CO0000000096, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- art-10/par-1/item-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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-10/par-2: 令第四十六条第二項 → e-Gov law 340CO0000000096, 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — not held in this collection
- art-10/par-2/item-1: この項 → 所得税法施行規則 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2
- art-10/par-2/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-10/par-2/item-3: 前号 → 所得税法施行規則 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-10/par-2/item-2
- art-10/par-2/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3
- art-11/par-1: 令第四十七条第一項 → e-Gov law 340CO0000000096, 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — not held in this collection
- art-11/par-1/item-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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-12/par-1: 令第四十五条第五項 → e-Gov law 340CO0000000096, 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — not held in this collection
- art-12/par-1: 令第四十六条第二項 → e-Gov law 340CO0000000096, 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — not held in this collection
- art-12/par-1: 次項 → 所得税法施行規則 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-12/par-2
- art-12/par-1: 次条第一項第一号 → 所得税法施行規則 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-1
- art-12/par-1: 第二号 → 所得税法施行規則 第十三条第一項第二号 (Article 13, paragraph (1), item (ii)), art-13/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-2
- art-12/par-1: 令第四十八条第三項 → e-Gov law 340CO0000000096, 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — not held in this collection
- art-12/par-2: 前項 → 所得税法施行規則 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-12/par-1
- art-12/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-5
- art-12/par-2: 第八条第二項 → 所得税法施行規則 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-8#art-8/par-2
- art-13/par-1/item-1: 令第四十五条第四項 → e-Gov law 340CO0000000096, 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — not held in this collection
- art-13/par-1/item-2: 令第四十五条第五項 → e-Gov law 340CO0000000096, 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — not held in this collection
- art-13/par-1/item-2: 令第四十六条第二項 → e-Gov law 340CO0000000096, 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — not held in this collection
- art-13/par-1/item-3: 令第三十五条第一項 → e-Gov law 340CO0000000096, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-13/par-1/item-3: 第二項 → e-Gov law 340CO0000000096, 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — not held in this collection
- art-13/par-1/item-4: 前号 → 所得税法施行規則 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-3
- art-13/par-1/item-4: 令第三十五条第一項 → e-Gov law 340CO0000000096, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-13/par-1/item-5: 令第四十八条第三項 → e-Gov law 340CO0000000096, 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — not held in this collection
- art-13/par-1/item-6: 令第四十八条第五項 → e-Gov law 340CO0000000096, 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — not held in this collection
- art-13/par-1/item-6: 令第三十五条第四項 → e-Gov law 340CO0000000096, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-13/par-1/item-7: 第七条第八項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-8
- art-13/par-1/item-7: 第九項 → 所得税法施行規則 第七条第九項 (Article 7, paragraph (9)), art-7/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-9
- art-13/par-2: 令第四十八条第三項 → e-Gov law 340CO0000000096, 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — not held in this collection
- art-13/par-2: 前項第四号 → 所得税法施行規則 第十三条第一項第四号 (Article 13, paragraph (1), item (iv)), art-13/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-4
- art-13/par-2: 同項 → 所得税法施行規則 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1
- art-13/par-3: 第一項第三号 → 所得税法施行規則 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-3
- art-13/par-3: 第四号 → 所得税法施行規則 第十三条第一項第四号 (Article 13, paragraph (1), item (iv)), art-13/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-4
- art-13/par-3: 同項第六号 → 所得税法施行規則 第十三条第一項第六号 (Article 13, paragraph (1), item (vi)), art-13/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-6
- art-13/par-3: 同項第七号 → 所得税法施行規則 第十三条第一項第七号 (Article 13, paragraph (1), item (vii)), art-13/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-13/par-1/item-7
- art-14/par-1: 令第三十七条第四項 → e-Gov law 340CO0000000096, 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — not held in this collection
- art-14/par-2: 令第三十八条第一項 → e-Gov law 340CO0000000096, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-15-2/par-1: 第三号 → 所得税法施行規則 第十五条の二第一項第三号 (Article 15-2, paragraph (1), item (iii)), art-15-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-1/item-3
- art-15-2/par-1: 労働基準法（昭和二十二年法律第四十九号）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 · https://japanlaw.org/l/322AC0000000049/art-18
- art-15-2/par-1: 船員法（昭和二十二年法律第百号）第三十四条 → e-Gov law 322AC0000000100, 第三十四条 (Article 34), art-34 — not held in this collection
- art-15-2/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-15-2/par-1/item-1: 令第五十条第一項 → e-Gov law 340CO0000000096, 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — not held in this collection
- art-15-2/par-1/item-1: 次項 → 所得税法施行規則 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2
- art-15-2/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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-15-2/par-2: 前項 → 所得税法施行規則 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-1
- art-15-2/par-2/item-3: この号 → 所得税法施行規則 第十五条の二第二項第三号 (Article 15-2, paragraph (2), item (iii)), art-15-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-3/from-art-12#art-15-2/par-2/item-3
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和八年財務省令第十七号 leaves it, from 2026-12-11 (https://laws.e-gov.go.jp/law/340M50000040011/20261211_508M60000040017), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-003, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-004, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-004, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-005, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-005, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-007, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-007, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-008, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-009, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-010, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-010, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-011, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27