# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の四 (Article 81-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4. 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: 第八十一条の四 (Article 81-4)（反復して預貯金等の預入等をすることを約する契約の範囲等） — address `art-81-4` - 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-81-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-4 - 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. --- ### 第八十一条の四（反復して預貯金等の預入等をすることを約する契約の範囲等） — Scope, etc. of Contracts to Repeatedly Make Deposits, etc. of Deposits and Savings, etc. caption: machine translation, not official art-81-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4 · https://japanlaw.org/l/340M50000040011/art-81-4 **第一項** 令第三百三十六条第二項第二号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する財務省令で定める契約は、次に掲げる契約とする。 art-81-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1 The contracts specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (ii) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Order are the following contracts: machine translation, not official **一** 一定の預入期間又は預入金額及び一定の据置期間を約して積み立てる預貯金でその据置期間が三月以上のもの art-81-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-1 Deposits and Savings accumulated by agreeing on a certain deposit period or deposit amount and a certain deferment period, for which the deferment period is three months or more; machine translation, not official **二** 据置貯金 art-81-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-2 deferred savings; machine translation, not official **三** 定期預金（定期貯金を含むものとし、第一号に掲げるものを除く。以下この条において同じ。）のうち反復して預入することを約するもの art-81-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-3 among time deposits (including time savings, and excluding those set forth in item (i); the same applies hereinafter in this Article), those under which it is agreed that deposits will be made repeatedly; machine translation, not official **四** 定期預金（前号に掲げるものを除く。）のうち当該定期預金に係る契約において定める預入期間の満了期においてその元本とその利子との合計額を引き続き同種の定期預金として預入することをあらかじめ約するもの art-81-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-4 among time deposits (excluding those set forth in the preceding item), those under which it is agreed in advance that, upon the expiry of the deposit period specified in the contract relating to that time deposit, the total amount of the principal and its interest will continue to be deposited as a time deposit of the same kind; machine translation, not official **五** 預貯金のうち性格の異なる二以上のもの（前各号に掲げるものを除く。）を反復して預入することを約するもの（当該性格の異なる二以上の預貯金に関する事項を併せて付け込んで証明する目的をもつて一の通帳が作成され、かつ、当該通帳に係る口座により当該事項が総括して管理されるものに限る。） art-81-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-5 those under which it is agreed that two or more Deposits and Savings of different natures (excluding those set forth in the preceding items) will be deposited repeatedly (limited to those for which a single passbook is prepared for the purpose of entering and certifying together the matters relating to those two or more Deposits and Savings of different natures, and for which those matters are managed collectively through the account relating to that passbook); machine translation, not official **六** 指定金銭信託及び貸付信託のうち反復して信託することを約するもの art-81-4/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-6 among designated money trusts and Loan Trusts, those under which it is agreed that trusts will be created repeatedly; machine translation, not official **七** 前条第一号又は第二号に掲げる者から公社債又は投資信託及び投資法人に関する法律第二条第一項（定義）に規定する委託者指図型投資信託（第九号において「委託者指図型投資信託」という。）、特定目的信託若しくは特定受益証券発行信託の受益権を反復して購入することを約するもの art-81-4/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-7 those under which it is agreed that public and corporate bonds, or beneficial interests in Investment Trusts managed under instructions from the settlor prescribed in Article 2, paragraph (1) (Definitions) of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as "Investment Trusts managed under instructions from the settlor" in item (ix)), specified-purpose trusts or Specified Trusts That Issue Beneficiary Certificates, will be purchased repeatedly from a person listed in item (i) or (ii) of the preceding Article; machine translation, not official **八** 長期信用銀行法第八条（長期信用銀行債の発行）の規定による長期信用銀行債、金融機関の合併及び転換に関する法律第八条第一項（特定社債の発行）（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債、信用金庫法第五十四条の二の四第一項（全国連合会債の発行）の規定による全国連合会債、農林中央金庫法第六十条（農林債の発行）の規定による農林債又は株式会社商工組合中央金庫法第三十三条（商工債の発行）の規定による商工債を反復して購入することを約するもの art-81-4/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-8 those under which it is agreed that long-term credit bank debentures under Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act, specified corporate bonds under Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (including the case where applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act, Norinchukin Bank bonds under Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act, or Shoko Chukin Bank bonds under Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act will be purchased repeatedly; machine translation, not official **九** 前各号に掲げる契約のほか、令第三百三十六条第二項第一号に規定する預貯金等のうち性格の異なる二以上のものを反復して預入し、信託し又は購入すること（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託にあつては、信託し、かつ、その受益権の社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿への記載又は記録をすることとし、公社債及び委託者指図型投資信託、特定目的信託又は特定受益証券発行信託の受益権にあつては、購入し、かつ、同法に規定する振替口座簿への記載若しくは記録又は保管の委託をすることとする。）を約するもの（当該性格の異なる二以上の預貯金等に関する事項を併せて付け込んで証明する目的をもつて一の通帳が作成され、かつ、当該通帳に係る口座により当該事項が総括して管理されるものに限る。） art-81-4/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-9 in addition to the contracts set forth in the preceding items, those under which it is agreed that two or more of the Deposits and Savings, etc. prescribed in Article 336, paragraph (2), item (i) of the Order, of different natures, will be deposited, entrusted or purchased repeatedly (in the case of an Investment Trust not managed under instructions from the settlor, prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations, that the trust will be created and an entry or record of its beneficial interests will be made in the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001), and in the case of public and corporate bonds and beneficial interests in Investment Trusts managed under instructions from the settlor, specified-purpose trusts or Specified Trusts That Issue Beneficiary Certificates, that they will be purchased and an entry or record will be made in the transfer account book prescribed in that Act or they will be placed in custody) (limited to those for which a single passbook is prepared for the purpose of entering and certifying together the matters relating to those two or more Deposits and Savings, etc. of different natures, and for which those matters are managed collectively through the account relating to that passbook). machine translation, not official --- ## Cites - art-81-4/par-1: 令第三百三十六条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第二号 (Article 336, paragraph (2), item (ii)), art-336/par-2/item-2 — not held in this collection - art-81-4/par-1/item-3: 第一号 → 所得税法施行規則 第八十一条の四第一項第一号 (Article 81-4, paragraph (1), item (i)), art-81-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-1 - art-81-4/par-1/item-3: この条 → 所得税法施行規則 第八十一条の四 (Article 81-4), art-81-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4 · https://japanlaw.org/l/340M50000040011/art-81-4 - art-81-4/par-1/item-4: 前号 → 所得税法施行規則 第八十一条の四第一項第三号 (Article 81-4, paragraph (1), item (iii)), art-81-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-3 - art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第一号 (Article 81-4, paragraph (1), item (i)), art-81-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-1 - art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第二号 (Article 81-4, paragraph (1), item (ii)), art-81-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-2 - art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第三号 (Article 81-4, paragraph (1), item (iii)), art-81-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-3 - art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第四号 (Article 81-4, paragraph (1), item (iv)), art-81-4/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-4 - art-81-4/par-1/item-7: 前条第一号 → 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-81-4/par-1/item-7: 第二号 → 所得税法施行規則 第八十一条の三第一項第二号 (Article 81-3, paragraph (1), item (ii)), art-81-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-3/par-1/item-2 - art-81-4/par-1/item-7: 投資信託及び投資法人に関する法律第二条第一項 → e-Gov law 326AC0100000198, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-81-4/par-1/item-7: 第九号 → 所得税法施行規則 第八十一条の四第一項第九号 (Article 81-4, paragraph (1), item (ix)), art-81-4/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-9 - art-81-4/par-1/item-8: 長期信用銀行法第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection - art-81-4/par-1/item-8: 金融機関の合併及び転換に関する法律第八条第一項 → e-Gov law 343AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - art-81-4/par-1/item-8: 同法第五十五条第四項 → e-Gov law 343AC0000000086, 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — not held in this collection - art-81-4/par-1/item-8: 信用金庫法第五十四条の二の四第一項 → e-Gov law 326AC1000000238, 第五十四条の二の四第一項 (Article 54-2-4, paragraph (1)), art-54-2-4/par-1 — not held in this collection - art-81-4/par-1/item-8: 農林中央金庫法第六十条 → e-Gov law 413AC0000000093, 第六十条 (Article 60), art-60 — not held in this collection - art-81-4/par-1/item-8: 株式会社商工組合中央金庫法第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第一号 (Article 81-4, paragraph (1), item (i)), art-81-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-1 - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第二号 (Article 81-4, paragraph (1), item (ii)), art-81-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-2 - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第三号 (Article 81-4, paragraph (1), item (iii)), art-81-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-3 - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第四号 (Article 81-4, paragraph (1), item (iv)), art-81-4/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-4 - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第五号 (Article 81-4, paragraph (1), item (v)), art-81-4/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-5 - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第六号 (Article 81-4, paragraph (1), item (vi)), art-81-4/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-6 - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第七号 (Article 81-4, paragraph (1), item (vii)), art-81-4/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-7 - art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第八号 (Article 81-4, paragraph (1), item (viii)), art-81-4/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-8 - art-81-4/par-1/item-9: 令第三百三十六条第二項第一号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — not held in this collection - art-81-4/par-1/item-9: 投資信託及び投資法人に関する法律第二条第二項 → e-Gov law 326AC0100000198, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の四第一項第三号（反復して預貯金等の預入等をすることを約する契約の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-3 - 所得税法施行規則 第八十一条の四第一項第四号（反復して預貯金等の預入等をすることを約する契約の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-4 - 所得税法施行規則 第八十一条の四第一項第五号（反復して預貯金等の預入等をすることを約する契約の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-5 - 所得税法施行規則 第八十一条の四第一項第七号（反復して預貯金等の預入等をすることを約する契約の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-7 - 所得税法施行規則 第八十一条の四第一項第九号（反復して預貯金等の預入等をすることを約する契約の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-9 - 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 - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4029-13/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4029-13/par-4 - 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-3 - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-4 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-052, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, 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