Local Tax Act
Supplementary Provisions, Article 35-3-2, paragraph (2)
附則第三十五条の三の二第二項
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, by reason of a cause set out in the items of Article 37-14, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a tax-exempt account has been withdrawn (including withdrawal by book transfer; the same applies hereinafter in this paragraph and paragraph (5)) from a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) of that Act (hereinafter in this paragraph and paragraph (5) referred to as "tax-exempt management account"), a cumulative investment account prescribed in item (v) of that paragraph (hereinafter in this paragraph and paragraph (5) referred to as "cumulative investment account"), a specified cumulative investment account prescribed in item (vii) of that paragraph (hereinafter in this paragraph and paragraph (5) referred to as "specified cumulative investment account") or a specified tax-exempt management account prescribed in item (viii) of that paragraph (hereinafter in this paragraph and paragraph (5) referred to as "specified tax-exempt management account"), the listed shares, etc. in a tax-exempt account that have been withdrawn are deemed to have been transferred under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, at the time the cause arose, for the amount specified by Cabinet Order as the value at that time (hereinafter in this paragraph and paragraph (5) referred to as the "amount at the time of withdrawal"), a person liable for the income levy of prefectural inhabitant tax who has opened, or had opened, a tax-exempt account in which there is established the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn through the transfer of custody, return or closing set out in Article 37-14, paragraph (4), item (i) of that Act is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of prefectural inhabitant tax who has acquired listed shares, etc. in a tax-exempt account withdrawn through the gift, inheritance or bequest set out in item (ii) of that paragraph is deemed to have acquired, at the time of that gift, inheritance or bequest, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal, respectively, and the provisions concerning prefectural inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (1) through (4) of the Supplementary Provisions, apply.
租税特別措置法第三十七条の十四第四項各号に掲げる事由により、同条第五項第三号に規定する非課税管理勘定（以下この項及び第五項において「非課税管理勘定」という。）、同条第五項第五号に規定する累積投資勘定（以下この項及び第五項において「累積投資勘定」という。）、同条第五項第七号に規定する特定累積投資勘定（以下この項及び第五項において「特定累積投資勘定」という。）又は同条第五項第八号に規定する特定非課税管理勘定（以下この項及び第五項において「特定非課税管理勘定」という。）からの非課税口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この項及び第五項において同じ。）があつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この項及び第五項において「払出し時の金額」という。）により非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく譲渡があつたものと、同条第四項第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた道府県民税の所得割の納税義務者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した道府県民税の所得割の納税義務者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第一項から第四項までの規定その他の道府県民税に関する規定を適用する。
Where, by reason of a cause set out in the items of Article 37-14, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a tax-exempt account has been withdrawn (including withdrawal by book transfer; the same applies hereinafter in this
paragraph and paragraph (5)Article) from a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) of that Act (hereinafter in this paragraph and paragraph(5)(7) referred to as "tax-exempt management account"), a cumulative investment account prescribed in item (v) of that paragraph (hereinafter in this paragraph and paragraph(5)(7) referred to as "cumulative investment account"), a specified cumulative investment account prescribed in item (vii) of that paragraph (hereinafter in this paragraph and paragraph(5)(7) referred to as "specified cumulative investment account") or a specified tax-exempt management account prescribed in item (viii) of that paragraph (hereinafter in this paragraph and paragraph(5)(7) referred to as "specified tax-exempt management account"), the listed shares, etc. in a tax-exempt account that have been withdrawn are deemed to have been transferred under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, at the time the cause arose, for the amount specified by Cabinet Order as the value at that time (hereinafter in thisparagraph and paragraph (5)Article referred to as the "amount at the time of withdrawal"), a person liable for the income levy of prefectural inhabitant tax who has opened, or had opened, a tax-exempt account in which there is established the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn through the transfer of custody, return or closing set out in Article 37-14, paragraph (4), item (i) of that Act is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of prefectural inhabitant tax who has acquired listed shares, etc. in a tax-exempt account withdrawn through the gift, inheritance or bequest set out in item (ii) of that paragraph is deemed to have acquired, at the time of that gift, inheritance or bequest, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal, respectively, and the provisions concerning prefectural inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (1) through (4) of the Supplementary Provisions, apply.租税特別措置法第三十七条の十四第四項各号に掲げる事由により、同条第五項第三号に規定する非課税管理勘定（以下この項及び
第五項第七項において「非課税管理勘定」という。）、同条第五項第五号に規定する累積投資勘定（以下この項及び第五項第七項において「累積投資勘定」という。）、同条第五項第七号に規定する特定累積投資勘定（以下この項及び第五項第七項において「特定累積投資勘定」という。）又は同条第五項第八号に規定する特定非課税管理勘定（以下この項及び第五項第七項において「特定非課税管理勘定」という。）からの非課税口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この項及び第五項条において同じ。）があつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この項及び第五項条において「払出し時の金額」という。）により非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく譲渡があつたものと、同条第四項第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた道府県民税の所得割の納税義務者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した道府県民税の所得割の納税義務者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第一項から第四項までの規定その他の道府県民税に関する規定を適用する。