Local Tax Act
Supplementary Provisions, Article 35-3-3, paragraph (3), item (iii)
附則第三十五条の三の三第三項第三号
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
the listed shares, etc. in a minor's account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a minor's account pertaining to the minor's account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of that time;
契約不履行等事由の基因となつた未成年者口座内上場株式等及び契約不履行等事由が生じた時における当該未成年者口座に係る未成年者口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により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 (iii); its words stay the same