# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条の三 (Article 3-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-3. 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: 第三条の三 (Article 3-3)（用語の意義） — address `art-3-3` - 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-3-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-3-3 - 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. --- ### 第三条の三（用語の意義） — Meanings of the Terms caption: machine translation, not official art-3-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-3 · https://japanlaw.org/l/340M50000040011/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/art-3-3/par-1 · https://japanlaw.org/l/340M50000040011/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: machine translation, not official **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/art-3-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/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; machine translation, not official **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/art-3-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/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. machine translation, not official **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/art-3-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/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; machine translation, not official **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/art-3-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/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. 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3579-19/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/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-20261027T143811-002, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-003, 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