Local Tax Act
Supplementary Provisions, Article 33-2-2, paragraph (1)
附則第三十三条の二の二第一項
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
In force today
Where, for an individual who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-3 of the Supplementary Provisions and Article 35-3-4, paragraph (1) of the Supplementary Provisions referred to as a "minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-3, paragraphs (3) and (8) of the Supplementary Provisions and Article 35-3-4, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred, and dividends and similar income on listed shares, etc. in a minor's account (meaning dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) of the Act on Special Measures Concerning Taxation) that were due to be received between the time of the establishment of that minor's account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-9, paragraph (2) of the Act on Special Measures Concerning Taxation, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a minor's account.
道府県は、租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この項、附則第三十五条の三の三及び附則第三十五条の三の四第一項において「未成年者口座」という。）を開設している個人について、同法第三十七条の十四の二第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の三第三項及び第八項並びに附則第三十五条の三の四第一項において「契約不履行等事由」という。）が生じ、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等（同法第九条の九第一項に規定する未成年者口座内上場株式等の配当等をいう。）が同法第九条の九第二項の規定により支払があつたものとみなされたときは、当該未成年者口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。
- Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 33-2-3, paragraph (1) and reworded
Where, for an individual who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article
35-3-335-3-4 of the Supplementary Provisions and Article35-3-435-3-5, paragraph (1) of the Supplementary Provisions referred to as a "minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article35-3-335-3-4, paragraphs (3) and (8) of the Supplementary Provisions and Article35-3-435-3-5, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred, and dividends and similar income on listed shares, etc. in a minor's account (meaning dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) of the Act on Special Measures Concerning Taxation) that were due to be received between the time of the establishment of that minor's account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-9, paragraph (2) of the Act on Special Measures Concerning Taxation, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a minor's account.道府県は、租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この項、附則
第三十五条の三の三及び附則第三十五条の三の四第三十五条の三の四及び附則第三十五条の三の五第一項において「未成年者口座」という。）を開設している個人について、同法第三十七条の十四の二第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の三第三十五条の三の四第三項及び第八項並びに附則第三十五条の三の四第三十五条の三の五第一項において「契約不履行等事由」という。）が生じ、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等（同法第九条の九第一項に規定する未成年者口座内上場株式等の配当等をいう。）が同法第九条の九第二項の規定により支払があつたものとみなされたときは、当該未成年者口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。