Article 53, paragraph (1), item (vii)

with respect to the dividends and similar income on listed shares, etc. in a minor'stax-exempt account prescribed in Article 9-99-8, paragraph (1) of the Act on Special Measures Concerning Taxation for which the provisions of that paragraph have been deemed not to applyare treated as not having applied because a cause such as non-performance of the contract prescribed in Article 9-99-8, paragraph (2) (Tax Exemption on from Taxation of Dividend Income from Small-Amount Listed Shares, etc. in a Minor'sTax-Exempt Account) of that Act has arisen, for each business office of a financial instruments business operator, etc. prescribed in Article 9-99-8, paragraph (1) of that Act (meaning a business office prescribed in that paragraph) at which the tax-exempt account prescribed in that paragraph pertaining to those dividends and similar income on listed shares, etc. in a minor'stax-exempt account had been opened, the amount of those dividends and similar income on listed shares, etc. in a minor'stax-exempt account, the amount of income tax collected on those dividends and similar income on listed shares, etc. in a minor'stax-exempt account pursuant to Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;