# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八条の三 (Article 8-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3. 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: 第八条の三 (Article 8-3)（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） — address `art-8-3` - 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-8-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-8-3 - 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/art-8-3 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-8-3/par-1/item-5 any other matters for reference. machine translation, not official --- ## Cites - 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/art-8-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/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/art-8-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八条の三第一項第三号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-8-3/par-1/item-3 - 所得税法施行規則 第八条の三第一項第四号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-8-3/par-1/item-4 - 所得税法施行規則 附則第四条第一項（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に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-4/par-1 - 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 --- ## 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-20261027T143811-008, translated 2026-10-28 - 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