# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の二 (Article 81-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2. 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: 第八十一条の二 (Article 81-2)（告知を要しない別段預金等の範囲） — address `art-81-2` - 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-81-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-2 - 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. --- ### 第八十一条の二（告知を要しない別段預金等の範囲） — Scope of Special Deposits, etc. Not Requiring Notice caption: machine translation, not official art-81-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2 · https://japanlaw.org/l/340M50000040011/art-81-2 **第一項** 令第三百三十五条第一項第一号（告知義務のない利子等及び公共法人等の範囲）に規定する財務省令で定める別段預金は、預貯金のうち次条第一号に掲げる者（信託会社を除く。次項において「金融機関」という。）が一時的に保管したものその他の預り金で当座預金、普通預金、普通貯金、通知預金、通知貯金、定期預金及び定期貯金（据置貯金を含む。）並びに令第三百三十五条第一項第四号に規定する納税貯蓄組合預金及び納税準備預金以外のものとする。 art-81-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2/par-1 · https://japanlaw.org/l/340M50000040011/art-81-2/par-1 The special deposits specified by Ministry of Finance Order as prescribed in Article 335, paragraph (1), item (i) (Scope of Interest, etc. Not Subject to the Obligation to Give Notice and of Public Corporations, etc.) of the Order are, among Deposits and Savings, those temporarily held by a person listed in item (i) of the following Article (excluding a trust company; referred to as a "financial institution" in the following paragraph) and other deposits received, other than current deposits, ordinary deposits, ordinary savings, notice deposits, notice savings, time deposits and time savings (including deferred savings), and the tax-payment savings association deposits and tax reserve deposits prescribed in Article 335, paragraph (1), item (iv) of the Order. machine translation, not official **第二項** 令第三百三十五条第一項第四号に規定する財務省令で定める納税準備預金は、租税の納付に充てることを目的として金融機関に対してした預金（貯金を含む。以下この項において同じ。）で当該金融機関が他の預金と区分して経理しているものをいう。 art-81-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2/par-2 · https://japanlaw.org/l/340M50000040011/art-81-2/par-2 The tax reserve deposits specified by Ministry of Finance Order as prescribed in Article 335, paragraph (1), item (iv) of the Order are deposits (including savings; the same applies hereinafter in this paragraph) made with a financial institution for the purpose of applying them to the payment of taxes, which that financial institution accounts for separately from other deposits. machine translation, not official --- ## Cites - art-81-2/par-1: 令第三百三十五条第一項第一号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第一号 (Article 335, paragraph (1), item (i)), art-335/par-1/item-1 — not held in this collection - art-81-2/par-1: 次条第一号 → 所得税法施行規則 第八十一条の三第一項第一号 (Article 81-3, paragraph (1), item (i)), art-81-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-3/par-1/item-1 - art-81-2/par-1: 次項 → 所得税法施行規則 第八十一条の二第二項 (Article 81-2, paragraph (2)), art-81-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2/par-2 · https://japanlaw.org/l/340M50000040011/art-81-2/par-2 - art-81-2/par-1: 令第三百三十五条第一項第四号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第四号 (Article 335, paragraph (1), item (iv)), art-335/par-1/item-4 — not held in this collection - art-81-2/par-2: 令第三百三十五条第一項第四号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第四号 (Article 335, paragraph (1), item (iv)), art-335/par-1/item-4 — not held in this collection - art-81-2/par-2: この項 → 所得税法施行規則 第八十一条の二第二項 (Article 81-2, paragraph (2)), art-81-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2/par-2 · https://japanlaw.org/l/340M50000040011/art-81-2/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の二第一項（告知を要しない別段預金等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2/par-1 · https://japanlaw.org/l/340M50000040011/art-81-2/par-1 - 所得税法施行規則 第八十一条の二第二項（告知を要しない別段預金等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-2/par-2 · https://japanlaw.org/l/340M50000040011/art-81-2/par-2 - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4 - 所得税法施行規則 附則第四条第一項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/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-20261027T143811-052, 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