# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3)

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- 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 (Supplementary Provisions, Article 3)（少額預金の利子所得等の非課税に関する経過措置） — address `suppl-3609-30/art-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/suppl-3609-30/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-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.

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### 第三条（少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits
<sup>caption: machine translation, not official</sup>
<sup>suppl-3609-30/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3</sup>

**第一項**  新規則第一編第四章（少額預金の利子所得等の非課税）の規定は、施行日以後に預入、信託又は購入をする新法第十条第一項（少額預金の利子所得等の非課税）に規定する預貯金、合同運用信託又は有価証券について適用する。
<sup>suppl-3609-30/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-1</sup>
The provisions of Part I, Chapter 4 (Exemption from Taxation of Interest Income, etc. from Small Deposits) of the New Regulation apply to Deposits and Savings, jointly managed trusts or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Deposits) of the New Act that are deposited, entrusted or purchased on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則別表第一（一）から別表第一（六）までに定める書式は、施行日以後に提出する新規則第十五条（非課税貯蓄申告書等の書式）に規定する申告書又は申込書について適用する。この場合において、これらの申告書又は申込書の書式を新規則別表第一（一）から別表第一（六）までに定める書式（以下この項において「新書式」という。）によることができない特別の事情があるときは、所得税法施行規則の一部を改正する省令（昭和五十六年大蔵省令第五十六号）による改正前の所得税法施行規則（第五条において「旧規則」という。）に定める当該申告書又は申込書の書式（当該書式の余白に新書式に定める事項の記載欄を設けたものに限る。）によることができる。
<sup>suppl-3609-30/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-2</sup>
The forms specified in Appended Table I (1) through Appended Table I (6) of the New Regulation apply to the statements or application forms prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation that are submitted on or after the Effective Date. In this case, where there are special circumstances that make it impossible to use the forms specified in Appended Table I (1) through Appended Table I (6) of the New Regulation (hereinafter referred to as the "new forms" in this paragraph) for those statements or application forms, the forms of those statements or application forms specified in the Regulation for Enforcement of the Income Tax Act before amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 56 of 1981) (referred to as the "Former Regulation" in Article 5) (limited to a form in whose margin columns have been provided for entering the matters specified in the new forms) may be used.
<sup>machine translation, not official</sup>

**第三項**  改正令附則第三条第五項第二号（少額預金の利子所得等の非課税に関する経過措置）に規定する大蔵省令で定める預貯金に係る契約は、普通貯金並びに新規則第六条第二号及び第三号（非課税貯蓄申込書の特例が認められる預貯金等の範囲）に掲げる預貯金に係る契約とする。
<sup>suppl-3609-30/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-3</sup>
The contracts relating to Deposits and Savings specified by Ministry of Finance Order as prescribed in Article 3, paragraph (5), item (ii) (Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits) of the Supplementary Provisions of the Amending Order are contracts relating to ordinary savings and to the Deposits and Savings listed in Article 6, items (ii) and (iii) (Scope of Deposits and Savings, etc. for Which Special Provisions on Applications for Tax-Exempt Savings Are Permitted) of the New Regulation.
<sup>machine translation, not official</sup>

**第四項**  改正令附則第三条第五項第二号に規定する大蔵省令で定める預入は、前条第三項又は第四項に規定する預入に相当する預入とする。
<sup>suppl-3609-30/art-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-4</sup>
The deposits specified by Ministry of Finance Order as prescribed in Article 3, paragraph (5), item (ii) of the Supplementary Provisions of the Amending Order are deposits equivalent to the deposits prescribed in paragraph (3) or (4) of the preceding Article.
<sup>machine translation, not official</sup>

**第五項**  改正令附則第三条第五項第四号に規定する大蔵省令で定める場合は、次に掲げる場合とする。
<sup>suppl-3609-30/art-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5</sup>
The cases specified by Ministry of Finance Order as prescribed in Article 3, paragraph (5), item (iv) of the Supplementary Provisions of the Amending Order are the following cases.
<sup>machine translation, not official</sup>

  **一**  改正令附則第三条第五項第四号に規定する旧預貯金等に係る契約（同項第二号に規定する預貯金に係る契約を除く。）で新令第三十五条第一項（普通預金契約等についての非課税貯蓄申込書の特例）の規定による記載をした同項の非課税貯蓄申込書が提出されているもののうち、当該契約において次に掲げる事項の定めがあるものに基づき、当該契約において定めるところに従い、預貯金、合同運用信託又は有価証券（以下この項において「預貯金等」という。）の預入、信託又は購入（以下この項において「預入等」という。）をする場合（当該非課税貯蓄申込書につき同条第二項の規定による同項の非課税貯蓄申込書の提出をする日又は昭和六十三年十二月三十一日までの日のいずれか早い日までに預入等をする場合に限る。）
  <sup>suppl-3609-30/art-3/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5/item-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5/item-1</sup>
  The case where, based on a contract relating to former Deposits and Savings, etc. prescribed in Article 3, paragraph (5), item (iv) of the Supplementary Provisions of the Amending Order (excluding a contract relating to Deposits and Savings prescribed in item (ii) of that paragraph) for which a tax-exempt savings application form prescribed in Article 35, paragraph (1) (Special Provisions on Tax-Exempt Savings Application Forms for Ordinary Deposit Contracts, etc.) of the New Order, completed as provided in that paragraph, has been submitted, and which provides for the following matters, and in accordance with the terms of that contract, Deposits and Savings, a jointly managed trust or Securities (hereinafter in this paragraph referred to as "deposits and similar savings") are deposited, entrusted or purchased (hereinafter in this paragraph referred to as "placement") (limited to the case where the placement is made by the earlier of the date on which a tax-exempt savings application form prescribed in Article 35, paragraph (2) of the New Order is submitted pursuant to the provisions of that paragraph for that tax-exempt savings application form, and December 31, 1988)
  <sup>machine translation, not official</sup>

    **イ**  一定の期日又は一定の期間ごとに、一定金額の同種の預貯金等を反復して預入等をすること。
    <sup>suppl-3609-30/art-3/par-5/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5/item-1/sub-1</sup>
    Repeatedly making a placement of a fixed amount of the same type of deposits and similar savings on each fixed date or at each fixed interval.
    <sup>machine translation, not official</sup>

    **ロ**  その預入等に充てられる金銭は、預貯金（普通預金若しくは普通貯金又は郵便貯金法第七条第一項第一号（郵便貯金の種類）に規定する通常郵便貯金に限る。）、合同運用信託又は有価証券（合同運用信託に係る無記名の貸付信託の受益証券又は有価証券にあつては、新令第三十七条第一項各号（有価証券の保管の委託又は登録）に掲げる方法による保管の委託又は登録を受けているものに限る。）の元本又はその利子若しくは収益の分配に係るもののみをもつて、かつ、振替により払込みをすること。
    <sup>suppl-3609-30/art-3/par-5/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5/item-1/sub-2</sup>
    The money applied to the placement is to be paid in by transfer and solely from the principal, or the interest or distribution of proceeds thereon, of Deposits and Savings (limited to ordinary deposits, ordinary savings, or ordinary postal savings prescribed in Article 7, paragraph (1), item (i) (Types of Postal Savings) of the Postal Savings Act), a jointly managed trust or Securities (in the case of a beneficiary certificate of a bearer Loan Trust relating to a jointly managed trust, or Securities, limited to those placed in custody or registered by a method listed in the items of Article 37, paragraph (1) (Custody or Registration of Securities) of the New Order).
    <sup>machine translation, not official</sup>

    **ハ**  その預入等をする預貯金等が合同運用信託に係る無記名の貸付信託の受益証券又は有価証券であるときは、当該受益証券又は有価証券を新令第三十七条第一項各号の方法による保管の委託又は登録を受けること。
    <sup>suppl-3609-30/art-3/par-5/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5/item-1/sub-3</sup>
    Where the deposits and similar savings subject to that placement are beneficiary certificates of a bearer Loan Trust relating to a jointly managed trust, or Securities, those beneficiary certificates or Securities are to be placed in custody or registered by a method listed in the items of Article 37, paragraph (1) of the New Order.
    <sup>machine translation, not official</sup>

  **二**  貸付信託の受益証券又は新令第三十三条第三項第二号若しくは第三号（利子所得等について非課税とされる有価証券の範囲）に掲げる債券（新令第三十七条第一項各号に掲げる方法による保管の委託又は登録を受けているものに限る。）の信託期間又は償還期間の満了期において当該貸付信託又は債券につき支払を受ける収益の分配又は利子と当該貸付信託又は債券の元本との合計額又は当該元本に相当する金額をもつて、引き続き同種の貸付信託の受益証券又は債券の信託又は購入をすることをあらかじめ約する契約に基づき、当該満了期において当該貸付信託又は債券の信託又は購入をする場合（施行日以後最初に当該信託又は購入をする場合に限る。）
  <sup>suppl-3609-30/art-3/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5/item-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5/item-2</sup>
  The case where, based on a contract that agrees in advance to continue to entrust or purchase beneficiary certificates or bonds of the same type of Loan Trust, using the total amount of the distribution of proceeds or interest received for a Loan Trust or bond and the principal of that Loan Trust or bond, or an amount equivalent to that principal, at the expiry of the trust period or redemption period of a beneficiary certificate of a Loan Trust or of a bond listed in Article 33, paragraph (3), item (ii) or (iii) (Scope of Securities Treated as Exempt from Taxation for Interest Income, etc.) of the New Order (limited to those placed in custody or registered by a method listed in the items of Article 37, paragraph (1) of the New Order), that Loan Trust or bond is entrusted or purchased at that expiry (limited to the first such entrusting or purchase on or after the Effective Date)
  <sup>machine translation, not official</sup>

**第六項**  改正令附則第三条第六項に規定する大蔵省令で定める場合は、同項に規定する旧非課税貯蓄申告書につき新令第四十一条第一項（非課税貯蓄限度額変更申告書）に規定する非課税貯蓄限度額変更申告書を提出した場合又は改正令附則第三条第六項に規定する預貯金等の預入等が前項第一号に規定する預入等に該当する場合とする。
<sup>suppl-3609-30/art-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-6</sup>
The cases specified by Ministry of Finance Order as prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order are the case where a statement of change in the tax-exempt savings limit prescribed in Article 41, paragraph (1) (Statement of Change in Tax-Exempt Savings Limit) of the New Order is submitted for the former statement of tax-exempt savings prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order, or the case where the placement of deposits and similar savings prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order falls under the placement prescribed in item (i) of the preceding paragraph.
<sup>machine translation, not official</sup>

**第七項**  改正法附則第二十八条第五項（少額預金の利子所得等の非課税に関する経過措置）の規定又は改正令附則第三条第六項の規定により新たに提出されるこれらの規定に規定する非課税貯蓄申告書に係る新規則別表第一（一）に定める書式については、同表の表中「最高限度の合計額（摘要）」とあるのは、「最高限度の合計額旧非課税貯蓄申告書の提出年月日昭和年月日（摘要）」とする。
<sup>suppl-3609-30/art-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-7</sup>
With regard to the form specified in Appended Table I (1) of the New Regulation for a statement of tax-exempt savings newly submitted pursuant to the provisions of Article 28, paragraph (5) (Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits) of the Supplementary Provisions of the Amending Act or Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order, and prescribed in those provisions, the phrase "Total amount of maximum limit (Remarks)" in the table of that Appended Table is deemed to be replaced with "Total amount of maximum limit Date of submission of former statement of tax-exempt savings Showa year month day (Remarks)".
<sup>machine translation, not official</sup>

**第八項**  改正令附則第三条第五項に規定する金融機関の営業所等は、施行日以後最初に、同項に規定する旧非課税貯蓄申告書につき新令第四十一条第一項に規定する非課税貯蓄限度額変更申告書を受理した場合（既に改正法附則第二十八条第五項又は改正令附則第三条第六項の規定により提出されたこれらの規定に規定する非課税貯蓄申告書を受理している場合を除く。）には、当該非課税貯蓄限度額変更申告書に、その旨及び当該旧非課税貯蓄申告書の提出年月日を記載しなければならない。
<sup>suppl-3609-30/art-3/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-8 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-8</sup>
A business office, etc. of a financial institution prescribed in Article 3, paragraph (5) of the Supplementary Provisions of the Amending Order must, when it first receives, on or after the Effective Date, a statement of change in the tax-exempt savings limit prescribed in Article 41, paragraph (1) of the New Order for a former statement of tax-exempt savings prescribed in Article 3, paragraph (5) of the Supplementary Provisions of the Amending Order (excluding the case where it has already received a statement of tax-exempt savings prescribed in, and submitted pursuant to, Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act or Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order), enter that fact and the date of submission of that former statement of tax-exempt savings on that statement of change in the tax-exempt savings limit.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3609-30/art-3/par-2: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1
- suppl-3609-30/art-3/par-2: 新規則第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15
- suppl-3609-30/art-3/par-2: この項 → 所得税法施行規則 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3609-30/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-2
- suppl-3609-30/art-3/par-3: 新規則第六条第二号 → 所得税法施行規則 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-2
- suppl-3609-30/art-3/par-3: 第三号 → 所得税法施行規則 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-3
- suppl-3609-30/art-3/par-4: 前条第三項 → 所得税法施行規則 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3609-30/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-3
- suppl-3609-30/art-3/par-4: 第四項 → 所得税法施行規則 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3609-30/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-4
- suppl-3609-30/art-3/par-5/item-1: この項 → 所得税法施行規則 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3609-30/art-3/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5
- suppl-3609-30/art-3/par-6: 前項第一号 → 所得税法施行規則 附則第三条第五項第一号 (Supplementary Provisions, Article 3, paragraph (5), item (i)), suppl-3609-30/art-3/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5/item-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5/item-1
- suppl-3609-30/art-3/par-7: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 附則第三条第二項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-2
- 所得税法施行規則 附則第三条第五項第一号（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-5/item-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-5/item-1
- 所得税法施行規則 附則第三条第六項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-6

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## 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-20261027T143811-083, 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-20261027T143811-083, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-084, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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-20261027T153227-004, 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