Local Tax Act
Supplementary Provisions, Article 35-3-4, paragraph (1)
附則第三十五条の三の四第一項
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
Where an event of non-performance of contract, etc. has arisen with respect to an individual who has opened a minor's account and Article 37-14-2, paragraph (8) of the Act on Special Measures Concerning Taxation has been applied, a prefecture is to impose the share transfer income levy of prefectural inhabitant tax on the amount obtained by deducting the amount set out in item (ii) of that paragraph from the amount set out in item (i) of that paragraph, deeming it to be the amount of capital gains from specified shares, etc. prescribed in Article 71-48, paragraph (1).
道府県は、未成年者口座を開設している個人について、契約不履行等事由が生じ、租税特別措置法第三十七条の十四の二第八項の規定の適用を受けたときは、同項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額を第七十一条の四十八第一項に規定する特定株式等譲渡所得金額とみなして、道府県民税の株式等譲渡所得割を課する。
- Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 35-3-5, paragraph (1); its words stay the same