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Regulation for Enforcement of the Income Tax Act

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

第五十三条第一項第九号

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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  1. In force today

    if there is an amount of income tax collected pursuant to Article 37-14-2, paragraph (8) (Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account) of the Act on Special Measures Concerning Taxation, for each business office of a financial instruments business operator, etc. prescribed in paragraph (5), item (i) of that Article (meaning a business office prescribed in that item) at which the minor's account prescribed in that item had been opened, the amount obtained by deducting the amount listed in paragraph (8), item (ii) of that Article from the amount listed in item (i) of that paragraph, the amount of income tax collected, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;

    租税特別措置法第三十七条の十四の二第八項(未成年者口座内の少額上場株式等に係る譲渡所得等の非課税)の規定により徴収された所得税の額がある場合には、同条第五項第一号に規定する未成年者口座が開設されていた同号に規定する金融商品取引業者等の営業所(同号に規定する営業所をいう。)ごとに、同条第八項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額、その徴収された所得税の額並びにその金融商品取引業者等の営業所の名称及び所在地又は法人番号

  2. Not yet in force Ministry of Finance Order No. 17 of 2026 Reworded

    if there is an amount of income tax collected pursuant to Article 37-14-237-14, paragraph (8) (Tax Exemption for from Taxation of Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor'sTax-Exempt Account) of the Act on Special Measures Concerning Taxation, for each business office of a financial instruments business operator, etc. prescribed in paragraph (5), item (i) of that Article (meaning a business office prescribed in that item) at which the minor'stax-exempt account prescribed in that item had been opened, the amount obtained by deducting the amount listed in paragraph (8), item (ii) of that Article from the amount listed in item (i) of that paragraph, the amount of income tax collected, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;

    租税特別措置法第三十七条の十四の二第八項(未成年者第三十七条の十四第八項(非課税口座内の少額上場株式等に係る譲渡所得等の非課税)の規定により徴収された所得税の額がある場合には、同条第五項第一号に規定する未成年者非課税口座が開設されていた同号に規定する金融商品取引業者等の営業所(同号に規定する営業所をいう。)ごとに、同条第八項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額、その徴収された所得税の額並びにその金融商品取引業者等の営業所の名称及び所在地又は法人番号

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