# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十条 (Article 10)

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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: 第十条 (Article 10)（非課税貯蓄者死亡届出書の記載事項等） — address `art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-10
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十条（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.
<sup>caption: machine translation, not official</sup>
<sup>art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10 · https://japanlaw.org/l/340M50000040011/art-10</sup>

  **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。
  <sup>art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-1 · https://japanlaw.org/l/340M50000040011/art-10/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **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
    <sup>art-10/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-10/par-1/item-1</sup>
    the name and domicile of the heir who submits the notification of the death of a tax-exempt saver;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-10/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-10/par-1/item-2</sup>
    the name, date of birth and domicile at the time of death of the decedent, and the date of death;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-10/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-10/par-1/item-3</sup>
    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
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-10/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-10/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **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。
  <sup>art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2 · https://japanlaw.org/l/340M50000040011/art-10/par-2</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 46, paragraph (2) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **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
    <sup>art-10/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-10/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **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）
    <sup>art-10/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-3</sup>
    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);
    <sup>machine translation, not official</sup>

    **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
    <sup>art-10/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-4</sup>
    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
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-10/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-10/par-2 · https://japanlaw.org/l/340M50000040011/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/art-10/par-2/item-2 · https://japanlaw.org/l/340M50000040011/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

## Cited by

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

- 所得税法施行規則 第十条第二項第一号（非課税貯蓄者死亡届出書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-1
- 所得税法施行規則 第十条第二項第三号（非課税貯蓄者死亡届出書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-3
- 所得税法施行規則 附則第六条第一項（非課税貯蓄者死亡届出書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6/par-1
- 所得税法施行規則 附則第六条第二項（非課税貯蓄者死亡届出書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6/par-2
- 所得税法施行規則 附則第三条第一項（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-3/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), 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-20261027T143811-009, 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