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

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 (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a minor's account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14-2, paragraph (5), item (ii), (f), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a minor's account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, respectively.