# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Article 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: 第四条 (Article 4)（障害者等の少額公債の利子の非課税） — address `art-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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-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. --- ### 第四条（障害者等の少額公債の利子の非課税） — Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons caption: machine translation, not official art-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-4 · https://japanlaw.org/l/332AC0000000026/art-4 **第一項** 国内に住所を有する個人で障害者等であるものが、金融商品取引業者又は金融機関で政令で定めるものの営業所又は事務所（以下この項において「販売機関の営業所等」という。）において、国債及び地方債で政令で定めるもの（以下この項及び第三項において「公債」という。）を購入する場合において、政令で定めるところにより、その購入の際その公債につきこの項の規定の適用を受けようとする旨、その者の氏名、生年月日及び住所並びに障害者等に該当する旨その他必要な事項を記載した書類（以下この項において「特別非課税貯蓄申込書」という。）を提出したときは、その公債の利子の各計算期間ごとにその計算期間を通じて（その公債が当該計算期間の中途において購入したものである場合には、その購入の日の属する計算期間については、同日から当該計算期間の終了の日までの期間を通じて）次に掲げる要件を満たす場合に限り、当該計算期間に対応する利子については、所得税を課さない。 art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1 Where an individual who has a domicile in Japan and who is a person with a disability or other eligible person purchases, at a business office or other office of a financial instruments business operator or financial institution specified by Cabinet Order (hereinafter referred to in this paragraph as a "business office, etc. of a selling institution"), government bonds and local government bonds specified by Cabinet Order (hereinafter referred to in this paragraph and paragraph (3) as "public bonds"), if, pursuant to the provisions of Cabinet Order, the individual has submitted, at the time of the purchase, a document stating that the individual seeks the application of the provisions of this paragraph with regard to the public bonds, the individual's name, date of birth, and address, the fact that the individual falls under the category of a person with a disability or other eligible person, and other necessary matters (hereinafter referred to in this paragraph as an "application for special tax-exempt savings"), income tax is not imposed on the interest corresponding to each calculation period of interest on the public bonds, only if the following requirements are met throughout that calculation period (where the public bonds were purchased in the middle of the calculation period, for the calculation period that includes the day of purchase, throughout the period from that day to the last day of the calculation period): machine translation, not official **一** その公債につき社債、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その他の政令で定める方法により管理されていること。 art-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1/item-1 the public bonds are managed by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) or any other method specified by Cabinet Order; machine translation, not official **二** その公債の額面金額と当該販売機関の営業所等において特別非課税貯蓄申込書を提出して購入した他の公債の額面金額との合計額が、その個人が当該販売機関の営業所等を経由して提出した次項において準用する所得税法第十条第三項に規定する特別非課税貯蓄申告書に記載された同項第三号に掲げる最高限度額（次項において準用する同条第四項に規定する特別非課税貯蓄限度額変更申告書の提出があつた場合には、その提出の日以後においては、変更後の最高限度額）を超えないこと。 art-4/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-1/item-2 the total of the face value of the public bonds and the face value of other public bonds purchased at the business office, etc. of the selling institution by submitting an application for special tax-exempt savings does not exceed the maximum limitation listed in item (iii) of Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to the following paragraph that is stated in the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of that Act which the individual has submitted via the business office, etc. of the selling institution (where a statement of change to the maximum limitation for special tax-exempt savings prescribed in paragraph (4) of that Article as applied mutatis mutandis pursuant to the following paragraph has been submitted, on and after the day of submission, the maximum limitation after the change). machine translation, not official **第二項** 所得税法第十条第二項から第十項までの規定は、前項の規定を適用する場合について準用する。この場合において、同条第二項から第七項まで及び第十項中「非課税貯蓄申告書」とあるのは「特別非課税貯蓄申告書」と、同条第二項及び第十項中「非課税貯蓄申込書」とあるのは「特別非課税貯蓄申込書」と、同条第三項、第七項及び第十項中「第一項」とあるのは「租税特別措置法第四条第一項」と、同条第四項から第七項まで及び第九項中「非課税貯蓄限度額変更申告書」とあるのは「特別非課税貯蓄限度額変更申告書」と、同条第八項中「第一項、第三項又は」とあるのは「租税特別措置法第四条第一項又は第三項若しくは」と読み替えるものとする。 art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2 The provisions of Article 10, paragraphs (2) through (10) of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "statement of tax-exempt savings" in paragraphs (2) through (7) and paragraph (10) of that Article is deemed to be replaced with "statement of special tax-exempt savings", the phrase "application for tax-exempt savings" in paragraph (2) and paragraph (10) of that Article is deemed to be replaced with "application for special tax-exempt savings", the phrase "paragraph (1)" in paragraph (3), paragraph (7), and paragraph (10) of that Article is deemed to be replaced with "Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "statement of change to the maximum limitation for tax-exempt savings" in paragraphs (4) through (7) and paragraph (9) of that Article is deemed to be replaced with "statement of change to the maximum limitation for special tax-exempt savings", and the phrase "paragraph (1), paragraph (3), or" in paragraph (8) of that Article is deemed to be replaced with "Article 4, paragraph (1) or paragraph (3) of the Act on Special Measures Concerning Taxation, or". machine translation, not official **第三項** 国内に住所を有する個人で障害者等であるものが、平成六年一月一日以後に購入する公債に係る前二項の規定の適用については、前項において準用する所得税法第十条第七項第一号中「三百万円」とあるのは、「三百五十万円」とする。 art-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4/par-3 With regard to the application of the provisions of the preceding two paragraphs to public bonds purchased on or after January 1, 1994 by an individual who has a domicile in Japan and who is a person with a disability or other eligible person, the phrase "3,000,000 yen" in Article 10, paragraph (7), item (i) of the Income Tax Act as applied mutatis mutandis pursuant to the preceding paragraph is deemed to be replaced with "3,500,000 yen". machine translation, not official --- ## Cites - art-4/par-1: この項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1 - art-4/par-1: 第三項 → 租税特別措置法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4/par-3 - art-4/par-1/item-2: 所得税法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - art-4/par-1/item-2: 同項第三号 → 所得税法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3 - art-4/par-1/item-2: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4 - art-4/par-1/item-2: 次項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第十項 (Article 10, paragraph (10)), art-10/par-10 — https://japanlaw.org/ja/income-tax-act/art-10/par-10 · https://japanlaw.org/l/340AC0000000033/art-10/par-10 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/art-10/par-2 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第六項 (Article 10, paragraph (6)), art-10/par-6 — https://japanlaw.org/ja/income-tax-act/art-10/par-6 · https://japanlaw.org/l/340AC0000000033/art-10/par-6 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/income-tax-act/art-10/par-7 · https://japanlaw.org/l/340AC0000000033/art-10/par-7 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/ja/income-tax-act/art-10/par-8 · https://japanlaw.org/l/340AC0000000033/art-10/par-8 - art-4/par-2: 所得税法第十条第二項から第十項まで → 所得税法 第十条第九項 (Article 10, paragraph (9)), art-10/par-9 — https://japanlaw.org/ja/income-tax-act/art-10/par-9 · https://japanlaw.org/l/340AC0000000033/art-10/par-9 - art-4/par-2: 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-4/par-2: 前項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1 - art-4/par-2: 第三項 → 租税特別措置法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4/par-3 - art-4/par-3: 所得税法第十条第七項第一号 → 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-4/par-3: 前二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2 - art-4/par-3: 前二項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三条の四第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-4/par-1 - 租税特別措置法 第四条第一項（障害者等の少額公債の利子の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1 - 租税特別措置法 第四条第一項第二号（障害者等の少額公債の利子の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-1/item-2 - 租税特別措置法 第四条第二項（障害者等の少額公債の利子の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2 - 租税特別措置法 第四条第三項（障害者等の少額公債の利子の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4/par-3 - 租税特別措置法 附則第五十八条第一項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-58/par-1 - 租税特別措置法 附則第十八条第一項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-1 - 租税特別措置法 附則第十八条第二項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-2 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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