# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の十三の二 (Article 74-13-2) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — 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: 第七十四条の十三の二 (Article 74-13-2)（預貯金者等情報の管理） — address `art-74-13-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-13-2 - 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. --- ### 第七十四条の十三の二（預貯金者等情報の管理） — Management of Depositor, etc. Information caption: machine translation, not official art-74-13-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2 · https://japanlaw.org/l/337AC0000000066/art-74-13-2 **第一項** 金融機関等（預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項（定義）に規定する農水産業協同組合をいう。以下この条において同じ。）は、政令で定めるところにより、預貯金者等情報（預貯金者等（預金保険法第二条第三項に規定する預金者等及び農水産業協同組合貯金保険法第二条第三項に規定する貯金者等をいう。以下この条において同じ。）の氏名（法人については、名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。）及び住所又は居所その他預貯金等（預金保険法第二条第二項に規定する預金等及び農水産業協同組合貯金保険法第二条第二項に規定する貯金等をいう。）の内容に関する事項であつて財務省令で定めるものをいう。）を当該金融機関等が保有する預貯金者等の番号により検索することができる状態で管理しなければならない。 art-74-13-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13-2/par-1 A financial institution, etc. (meaning a person listed in any of the items of Article 2, paragraph (1) (Definitions) of the Deposit Insurance Act (Act No. 34 of 1971) or an agricultural or fishery cooperative prescribed in Article 2, paragraph (1) (Definitions) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973); the same applies hereinafter in this Article) must, pursuant to the provisions of Cabinet Order, manage depositor, etc. information (meaning the name (for a corporation, its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)) and the domicile or residence of a depositor, etc. (meaning a depositor, etc. prescribed in Article 2, paragraph (3) of the Deposit Insurance Act and a savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article), and other matters concerning the details of deposits and savings, etc. (meaning deposits, etc. prescribed in Article 2, paragraph (2) of the Deposit Insurance Act and savings, etc. prescribed in Article 2, paragraph (2) of the Agricultural and Fishery Cooperatives Savings Insurance Act) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of depositors, etc. that the financial institution, etc. holds. machine translation, not official --- ## Cites - art-74-13-2/par-1: 預金保険法（昭和四十六年法律第三十四号）第二条第一項 → e-Gov law 346AC0000000034, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-74-13-2/par-1: 農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項 → e-Gov law 348AC0000000053, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-74-13-2/par-1: この条 → 国税通則法 第七十四条の十三の二 (Article 74-13-2), art-74-13-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2 · https://japanlaw.org/l/337AC0000000066/art-74-13-2 - art-74-13-2/par-1: 預金保険法第二条第三項 → e-Gov law 346AC0000000034, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-74-13-2/par-1: 農水産業協同組合貯金保険法第二条第三項 → e-Gov law 348AC0000000053, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-74-13-2/par-1: 次条 → 国税通則法 第七十四条の十三の三 (Article 74-13-3), art-74-13-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-3 · https://japanlaw.org/l/337AC0000000066/art-74-13-3 - art-74-13-2/par-1: 第七十四条の十三の四第一項 → 国税通則法 第七十四条の十三の四第一項 (Article 74-13-4, paragraph (1)), art-74-13-4/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13-4/par-1 - art-74-13-2/par-1: 預金保険法第二条第二項 → e-Gov law 346AC0000000034, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-74-13-2/par-1: 農水産業協同組合貯金保険法第二条第二項 → e-Gov law 348AC0000000053, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の十三の二第一項（預貯金者等情報の管理） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13-2/par-1 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/ja/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-022, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18