Local Tax Act
Supplementary Provisions, Article 35-3-3, paragraph (3)
附則第三十五条の三の三第三項
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 an event of non-performance of contract, etc. arises, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation or by December 31, 2023, whichever is earlier, with respect to a person liable for the income levy of prefectural inhabitant tax who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article (referred to as "taxable minor's account" in paragraph (8)), the provisions concerning prefectural inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a minor's account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a minor's account:
未成年者口座及び租税特別措置法第三十七条の十四の二第五項第五号に規定する課税未成年者口座（第八項において「課税未成年者口座」という。）を開設する道府県民税の所得割の納税義務者の同条第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに契約不履行等事由が生じた場合には、次に定めるところにより、道府県民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該未成年者口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
- Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 35-3-4, paragraph (3); its words stay the same