Supplementary Provisions, Article 35-3-3, paragraph (3), item (ii)

with regard to listed shares, etc. in a minor's account that have, between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)) or to a tax-exempt management account or continuing management account (excluding a transfer of custody by a cause specified by Cabinet Order prescribed in paragraph (5), item (ii), (f), (1) of that Article; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody;