# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Article 2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2. 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: 第二条 (Article 2)（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — address `art-2` - 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-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-2 - 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. --- ### 第二条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — Procedures, etc. for Not Being Subject to Taxation on Interest, etc. on Deposits and Savings of Pupils or Students caption: machine translation, not official art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2 · https://japanlaw.org/l/340M50000040011/art-2 **第一項** 法第九条第一項第二号（非課税所得）に規定する学校の児童又は生徒が、その学校の長の指導を受けて、金融機関その他の預貯金の受入れをする者（令第三十二条第一号（金融機関等の範囲）に掲げる者に限る。）の営業所、事務所その他これらに準ずるもの（以下この条において「金融機関の営業所等」という。）において、当該児童又は生徒の代表者の名義で預貯金又は合同運用信託（法第九条第一項第一号又は令第三十三条第一項（利子所得等について非課税とされる預貯金等の範囲）に規定する預貯金又は同条第二項に規定する合同運用信託を除く。以下この条において「預貯金等」という。）の預入又は信託（以下この条において「預入等」という。）をする場合には、その預入等をする都度（その預入等が第六条第一項各号（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）に掲げる預貯金等に係る契約に基づくものである場合には、最初に預入等をする際）、その学校の長の指導を受けて預入等をする預貯金等である旨を証する書類を提出しなければならない。 art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1 When a pupil or student of a school prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act, under the guidance of the head of that school, places Deposits and Savings or a Jointly Managed Trust (excluding Deposits and Savings prescribed in Article 9, paragraph (1), item (i) of the Act or Article 33, paragraph (1) (Scope of Deposits and Savings, etc. Exempt from Taxation on Interest Income, etc.) of the Order, and a Jointly Managed Trust prescribed in paragraph (2) of that Article; hereinafter referred to as "deposits and similar savings" in this Article) on deposit or in trust (hereinafter referred to as "placement" in this Article), in the name of a representative of that pupil or student, at the business office, office, or other equivalent place (hereinafter referred to as "the business office of a financial institution or other such place" in this Article) of a financial institution or other person that accepts Deposits and Savings (limited to a person listed in Article 32, item (i) (Scope of Financial Institutions, etc.) of the Order), the pupil or student must, each time the placement is made (or, if the placement is based on a contract relating to deposits and similar savings listed in the items of Article 6, paragraph (1) (Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized), when the first placement is made), submit a document certifying that the deposits and similar savings in the placement are placed under the guidance of the head of that school. machine translation, not official **第二項** 金融機関の営業所等の長は、前項の書類の提出を受けた場合には、遅滞なく、その書類に係る預貯金等に関する通帳、証書、受益証券その他の書類に、その預貯金等が法第九条第一項第二号の規定に該当するものである旨を表示しなければならない。 art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-2 · https://japanlaw.org/l/340M50000040011/art-2/par-2 When the head of the business office of a financial institution or other such place has received the submission of the document under the preceding paragraph, the head must, without delay, indicate on the passbook, certificate, beneficiary certificate, or other document relating to the deposits and similar savings to which that document relates that those deposits and similar savings fall under Article 9, paragraph (1), item (ii) of the Act. machine translation, not official --- ## Cites - art-2/par-1: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2 - art-2/par-1: 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-2/par-1: この条 → 所得税法施行規則 第二条 (Article 2), art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2 · https://japanlaw.org/l/340M50000040011/art-2 - art-2/par-1: 法第九条第一項第一号 → 所得税法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-1 - art-2/par-1: 令第三十三条第一項 → e-Gov law 340CO0000000096, 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — not held in this collection - art-2/par-1: 同条第二項 → e-Gov law 340CO0000000096, 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — not held in this collection - art-2/par-1: 第六条第一項 → 所得税法施行規則 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1 · https://japanlaw.org/l/340M50000040011/art-6/par-1 - art-2/par-2: 前項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1 - art-2/par-2: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1 - 所得税法施行規則 第二条第二項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-2 · https://japanlaw.org/l/340M50000040011/art-2/par-2 - 所得税法施行規則 附則第三条第一項（非課税所得に係る経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3409-11/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3/par-1 - 所得税法施行規則 附則第三条第二項（非課税所得に係る経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3409-11/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3/par-2 - 所得税法施行規則 附則第三条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-3/par-1 - 所得税法施行規則 附則第四条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-4/par-1 --- ## 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-20261027T143811-001, 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