# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条の四 (Article 3-4) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第三条の四 (Article 3-4)（障害者等の少額預金の利子所得等の非課税に係る限度額の特例） — address `art-3-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-3-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-3-4 - 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. --- ### 第三条の四（障害者等の少額預金の利子所得等の非課税に係る限度額の特例） — Special Provisions on the Limit for Tax Exemption on Interest Income, etc. on Small Deposits of Persons with a Disability or Other Eligible Persons caption: machine translation, not official art-3-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-3-4 · https://japanlaw.org/l/332AC0000000026/art-3-4 **第一項** 国内に住所を有する個人で所得税法第十条第一項に規定する障害者等（次条において「障害者等」という。）であるものが、平成六年一月一日以後に同項に規定する預入等をする同項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券に係る同法第十条の規定の適用については、同条第七項第一号中「三百万円」とあるのは、「三百五十万円」とする。 art-3-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-4/par-1 With regard to the application of the provisions of Article 10 of the Income Tax Act to the deposits and savings, jointly managed trusts, specified bond-based investment trusts under public offering, or securities prescribed in paragraph (1) of that Article for which an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 10, paragraph (1) of that Act (referred to in the following Article as a "person with a disability or other eligible person") makes a placement prescribed in that paragraph on or after January 1, 1994, the phrase "3,000,000 yen" in paragraph (7), item (i) of that Article is deemed to be replaced with "3,500,000 yen". machine translation, not official --- ## Cites - art-3-4/par-1: 同法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10 - art-3-4/par-1: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - art-3-4/par-1: 同条第七項第一号 → 所得税法 第十条第七項第一号 (Article 10, paragraph (7), item (i)), art-10/par-7/item-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-7/item-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-7/item-1 - art-3-4/par-1: 次条 → 租税特別措置法 第四条 (Article 4), art-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-4 · https://japanlaw.org/l/332AC0000000026/art-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-003, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07