Article 1.　This Law is established for the purpose of contributing to the sound development of such societies as organized to save the fund for taxpayment by setting up the necessary restriction and by taking some assistant measures, so that the taxes may be paid easily and securely.

Article 2.　The term "citizen's voluntary society for tax saving" as used in this Law shall mean a society which is established voluntarily by individuals or corporations resided in or employed in particular geographical unit and which aims at intermediating the deposit for tax fund of the members and carrying on the business concerning the deposit and which reported its agreement through such procedure as may be prescribed by Cabinet Order to the chief of taxation office and the head of local public body.

2　The term "deposit of the citizen's voluntary society for tax saving" as used in this Law shall mean such deposit or saving in bank (excluding Bank of Japan), "mujin" company, credit cooperative association, agricultural cooperative association, fishery cooperative association, marine products processing cooperative association (hereinafter referred to as "designated financial institutions" ) as deposited through the citizen's voluntary society for tax saving by a member of the society concerned to save the fund for taxpayment.

3　The term "taxes" as used in this Law shall mean national taxes and local taxes (including the collecting sum by local public bodies to be paid or collected together with local taxes).

Article 3.　The citizen's voluntary society for tax saving shall not restrict the admission into or withdrawal from the society, not force the member to submit the report on his business activity or other matters, or not supervise or restrict his business activity, etc.

Article 4.　The citizen's voluntary society for tax saving shall, in case its member deposits or saves the fund through the society for the purpose of saving for the fund for taxpayment, shall deposit the fund in the form of deposit of the citizen's voluntary society for tax saving or postal saving classified by the member's account.

Article 5.　The designated financial institution may, notwithstanding the provisions of other laws and orders or its articles of incorporation, accept the deposit of the citizen's voluntary society for tax saving.

Article 6.　When a member of the citizen's voluntary society for tax saving intends to appropriate deposit of the citizen's voluntary society for tax saving for taxpayment, he shall submit note of payment, notice of payment and other documents necessary for taxpayment to the designated financial institution with which the fund was deposited and may entrust the institution with taxpayment.

2　When a designated financial institution has been entrusted with taxpayment, it shall not refuse the entrust, except for proper reason.

Article 7.　The citizen's voluntary society for tax saving or its member shall not participate in the return of taxable basis to be filed by its member or other member or in the imposition of tax on such member, taking advantage of in its or his own status.

Article 8.　No income tax shall imposed on the interest on the deposit of the citizen's voluntary society for tax saving;provided that this shall not apply to the interest for such portion of deposit as with drawn from in cases other than those where the deposit is entrusted in the designated financial institution and appropriated for taxpayment in accordance with the provisions to the proviso to Article 6 paragraph 1.

2　The method for the computation of a portion of the interest on the deposit of the citizen's voluntary society for tax saving on which the income tax is imposed in accordance with the provision of the preceding paragraph shall be prescribed by Cabinet Order.

Article 9.　No stamp tax shall be imposed on the documents concerning the business of the citizen's voluntary society for tax saving and concerning the deposit of the citizen's voluntary society for tax saving.

Article 10.　The Government or local public body may deliver subsidy to the citizen's voluntary society for tax saving to the extent of the budget to recoup wage and salary to its employee, purchase price for documents, rent of the office or other unavoidable business expense necessary for carrying on its business;provided that the total amount of subsidies to be delivered shall not exceed the paid expense incurred to the society.

2　The Government or local public body shall not deliver subsidy to the citizen's voluntary society for tax saving to appropriate for the payment of remuneration for an officer or member of the society.

3　The procedure concerning the delivery of subsidy under the provision of paragraph 1 shall be prescribed by Cabinet Order.

Article 11.　The chief of taxation office or the head of local public body to whom the agreement of the citizen's voluntary society for tax saving was reported, may, if he recognizes any necessity for securing the effective enforcement of this Law, inquire the society concerned or a member of the society, or inspect a book or document of the society from the viewpoint of delivery of subsidy under the provision of paragraph 1 of the preceding Article, or let the personnel under him make such inquiry or inspection.

2　When such personnel make inquiry or inspection under the provision of the preceding paragraph, he shall carry a certification for identification with him and present it at request of the interested person.

3　The power to inquire or inspect under the provision of paragraph 1 shall not be construed as having been authorized for the search of crime.

Article 12.　Any person other than the citizen's voluntary society for tax saving shall not use the title of citizen's voluntary society for tax saving or the similar title.

2　The provision of the preceding paragraph shall not be construed as preventing a person other than the citizen's voluntary society for tax saving from using the title recognized by the provisions of other laws.

Article 13.　When a citizen's voluntary society for tax saving has dissolved, a representative of the society or the similar person shall report to that effect at once to the chief of taxation office and the head of local public body to whom the agreement of the society was reported.

Article 14.　Any person who falls under any one of the following items shall be punished with an administrative fine not exceeding 50,000 yen: