Local Tax Act
Supplementary Provisions, Article 35-3-3, paragraph (3), item (i)
附則第三十五条の三の三第三項第一号
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
In force today
with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a minor's account made between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account for those listed shares, etc. in a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose;
当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
- Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 35-3-4, paragraph (3), item (i); its words stay the same