# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十二条 (Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (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: 第十二条 (Article 12)（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） — address `art-12` - 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-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-12 - 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. --- ### 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/art-12 · https://japanlaw.org/l/340M50000040011/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/art-12/par-1 · https://japanlaw.org/l/340M50000040011/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/art-12/par-2 · https://japanlaw.org/l/340M50000040011/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 --- ## Cites - 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/art-12/par-2 · https://japanlaw.org/l/340M50000040011/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/art-13/par-1/item-1 · https://japanlaw.org/l/340M50000040011/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/art-13/par-1/item-2 · https://japanlaw.org/l/340M50000040011/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/art-12/par-1 · https://japanlaw.org/l/340M50000040011/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/art-8/par-2 · https://japanlaw.org/l/340M50000040011/art-8/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第十二条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-12/par-1 · https://japanlaw.org/l/340M50000040011/art-12/par-1 - 所得税法施行規則 第十二条第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-12/par-2 · https://japanlaw.org/l/340M50000040011/art-12/par-2 --- ## 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-20261027T143811-010, 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