Supplementary Provisions, Article 35-3-3, paragraph (1)

Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made, under a contract for management of a minor's account prescribed in Article 37-14-2, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "contract for management of a minor's account"), a transfer of listed shares, etc. in a minor's account prescribed in the items of paragraph (1) of that Article (hereinafter in this Article referred to as "listed shares, etc. in a minor's account"), the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a minor's account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a minor's account.