Local Tax Act
Supplementary Provisions, Article 35-3-3, paragraph (3), item (iv)
附則第三十五条の三の三第三項第四号
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
a person liable for the income levy of prefectural inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody under that item, shares, etc. of the same class as the listed shares, etc. in a minor's account, in a number equal to the number of those listed shares, etc. in a minor's account withdrawn through that transfer of custody, for the amount at the time of withdrawal as of that time;
第二号の規定の適用を受ける当該未成年者口座を開設していた道府県民税の所得割の納税義務者については、同号の移管があつた時に、その時における払出し時の金額をもつて当該移管による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。
- Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 35-3-4, paragraph (3), item (iv); its words stay the same