Act on Special Measures Concerning Taxation

• ChangedArticle 37-14, paragraph (5), item (vii), (a)

  the account is established only in each year from 2024 (where the account is one to be established in each year in which the resident or nonresident who has a permanent establishment who has concluded that specified tax-exempt cumulative investment contract is under 18 years of age on January 1 of that year and in the year that includes the person's date of birth, 2027) onward (referred to as "each year of the account-setting period" in (b));

  当該勘定は、令和六年（当該勘定が、当該特定非課税累積投資契約を締結した居住者又は恒久的施設を有する非居住者がその年一月一日において十八歳未満である年及び出生した日の属する年の各年において設けられるものである場合には、令和九年）以後の各年（ロにおいて「勘定設定期間内の各年」という。）においてのみ設けられること。

• ChangedArticle 37-14, paragraph (5), item (vii), (b)

  the account is established on January 1 of each year of the account-setting period (in the year that includes the day on which that submission prescribed in item (i) of a written notification of opening of a tax-exempt account (excluding one to which a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance is attached, one in which the matters stated in the written notice of account closure prescribed in item (ixxi) or the particulars of the written notice of closure of a tax-exempt account prescribed in item (xxii) are stated, and one for which those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means together with the submission of that written notification of opening of a tax-exempt account prescribed in item (i); the same applies in the following paragraphparagraphs (12) and paragraph (7(13)) was made, where that submission was made during the year, the day of that submission, and where a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance has been submitted, where a written notification of opening of a tax-exempt account in which those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are stated has been submitted, or where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account have been provided by electronic or magnetic means, the day on which the submission of those documents, the submission of that written notification of opening of a tax-exempt account or the provision of those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account (referred to as the "submission or provision of a closure notice" in (b) and (c)) was made (where that submission or provision of a closure notice was made before January 1 of the year in which the account is to be established, that January 1));

  当該勘定は、勘定設定期間内の各年の一月一日（非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類が添付されたもの、第九十一号に規定する勘定廃止通知書記載事項又は第十二号に規定する非課税口座廃止通知書記載事項の記載がされたもの及び当該非課税口座開設届出書の第一号に規定する提出と併せて行われる電磁的方法による当該勘定廃止通知書記載事項又は当該非課税口座廃止通知書記載事項の提供があるものを除く。次第十二項及び第七十三項において同じ。）の当該提出が年の中途においてされた場合における当該提出がされた日の属する年にあつては当該提出の日とし、勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類が提出された場合、当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の記載がされて非課税口座開設届出書の提出がされた場合又は電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされた場合にあつてはこれらの書類の提出、当該非課税口座開設届出書の提出又は当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供（ロ及びハにおいて「廃止通知の提出又は提供」という。）があつた日（その勘定を設定しようとする年の一月一日前に当該廃止通知の提出又は提供があつた場合には、同日）とする。）において設けられること。

• ChangedArticle 37-14, paragraph (5), item (vii), (c)

  where the submission or provision of a closure notice was made before January 1 of the year in which the account is to be established and the account is established on that day, the matters specified in paragraph (2127), item (ii) have not been provided before that day by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph with regard to the matters submitted prescribed in paragraph (2026) pertaining to that submission or provision of a closure notice.

  その勘定を設定しようとする年の一月一日前に廃止通知の提出又は提供があつた場合において、同日に当該勘定が設けられるときは、当該廃止通知の提出又は提供に係る第二十六項に規定する提出事項につき同日前に第二十一七項の規定により同項の所轄税務署長から同項第二号に定める事項の提供がなかつたこと。

• AddedArticle 37-14, paragraph (5), item (vii), (d)

  the account (limited to one established in each year in which the resident or nonresident who has a permanent establishment who has concluded that specified tax-exempt cumulative investment contract is under 18 years of age on January 1 of that year and in the year that includes the person's date of birth) is not established in any other tax-exempt account prescribed in paragraph (19).

  当該勘定（当該特定非課税累積投資契約を締結した居住者又は恒久的施設を有する非居住者がその年一月一日において十八歳未満である年及び出生した日の属する年の各年において設けられるものに限る。）は、第十九項に規定する他の非課税口座に設けられないこと。

• ChangedArticle 37-14, paragraph (5), item (viii)

  specified tax-exempt management account: an account for keeping records of entries or records in the transfer account book or custody of listed shares, etc. entered or recorded in the transfer account book or placed in custody under a specified tax-exempt cumulative investment contract, separately from records of other transactions, which is established at the same time as a specified cumulative investment account (excluding a minor's specified cumulative investment account; the same applies in item (xi));

  特定非課税管理勘定　特定非課税累積投資契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、特定累積投資勘定（未成年者特定累積投資勘定を除く。第十一号において同じ。）と同時に設けられるものをいう。

• ChangedArticle 37-14, paragraph (5), item (ix)

  written notice ofspecified taxable minor's account closure: a document that : an account opened by a resident or nonresident who has a permanent establishment who has received, pursuant opened a tax-exempt account (limited to the provisions of paragraphs (13) through (15), from the head a person who is under 18 years of age on January 1 of that year or a person born during that year), at the business office of the financial instruments business operator, etc. prescribed in paragraph (13), in which the person's name and date at which that tax-exempt account is opened or at a business office of birth, the date on a corporation that has a relationship specified by Cabinet Order with that financial instruments business operator, etc., which the tax-exempt management consists of a deposit account, cumulative investmentsavings account, or specified cumulative investment account was closed, andaccount for the management of money or other matters specifiedassets entrusted by Order of the Ministry of Finance (hereinafter referred to in this Article as "matters stated in the written notice of customers (limited to such accounts in which no matters concerning transactions other than transactions under a contract for managing a specified taxable minor's account closure") are statedare handled), and which is established at the same time as that tax-exempt account;

  勘定廃止通知書　特定課税未成年者口座　非課税口座を開設した居住者又は恒久的施設を有する非居住者が、第十三項から第十五項までの規定の定めるところにより第十三項に規定する（その年一月一日において十八歳未満である者又はその年中に出生した者に限る。）が、当該非課税口座を開設している金融商品取引業者等の営業所の長から交付又は当該金融商品取引業者等と政令で定める関係にある法人の営業所に開設している口座で、預金口座、貯金口座又は顧客から預託を受けた書類で、その者の氏名及び生年月日、非課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した年月日その他の財務省令で定める事項（以下この条金銭その他の資産の管理のための口座（これらの口座において「勘定廃止通知書記載事項」という。）の記載のあ特定課税未成年者口座管理契約に基づく取引以外の取引に関する事項を扱わないものに限る。）により構成されるもののうち、当該非課税口座と同時に設けられるものをいう。

• ChangedArticle 37-14, paragraph (5), item (x)

  written notice of closure of a tax-exemptcontract for managing a specified taxable minor's account: a document that a contract concluded by the resident or nonresident who has a permanent establishment has received, pursuantreferred to the provisions of paragraphs (16) through (18), fromin paragraph (1) who receives the headapplication of the business officeprovisions of the financial instruments business operator, etc. prescribed inArticle 9-8 (limited to the part pertaining to paragraph (161), in which item (iii)) and the person's name and date of birth,provisions of paragraph (1) (limited to the date on which the tax-exempt account was closed, whether or not listed sharespart pertaining to item (iii)) and the preceding three paragraphs, with the financial instruments business operator, etc. have been accepted intoat which the tax-exempt management account, cumulative investmentperson opens a tax-exempt account, specified cumulative investmentwhen opening an account or specified tax-exempt managementconsisting of the deposit account for the year that includes, savings account, or account for the daymanagement of that closure, andmoney or other matters specifiedassets entrusted by Order of the Ministry of Finance (hereinafter referredcustomers referred to in the preceding item (limited to in this Article asa contract concluded at the "particulars of the written notice of closure same time as a specified tax-exempt cumulative investment contract), in the contract document of a tax-exempt account") which the following matters are stated.provided:

  非課税口座廃止通知書　特定課税未成年者口座管理契約　第九条の八（第一項第三号に係る部分に限る。）の規定並びに第一項（第三号に係る部分に限る。）及び前三項の規定の適用を受ける第一項の居住者又は恒久的施設を有する非居住者が、第十六項から第十八項までの規定の定めるところ前号の預金口座、貯金口座又は顧客から預託を受けた金銭その他の資産の管理のための口座により第十六項に規定構成される口座を開設する際に非課税口座を開設する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税口座を廃止した年月日、当該廃止した日の属する年分のと締結した契約（特定非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定への上場株式等の受入れの有無その他の財務省令で定める事項（以下この条契約と同時に締結されるものに限る。）で、その契約書において「非課税口座廃止通知書記載事項」という。）の記載のあ、次に掲げる事項が定められているものをいう。

• AddedArticle 37-14, paragraph (5), item (x), (a)

  deposits or entrustments of money or other assets are to be made in the taxable management account (meaning an account for keeping records of deposits or entrustments of money or other assets deposited or entrusted under a contract for managing a specified taxable minor's account, separately from records of other transactions) established in the account pertaining to those deposits or entrustments;

  金銭その他の資産の預入れ又は預託は、当該預入れ又は預託に係る口座に設けられた課税管理勘定（特定課税未成年者口座管理契約に基づき預入れ又は預託がされる金銭その他の資産につき、当該預入れ又は預託に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において行うこと。

• AddedArticle 37-14, paragraph (5), item (x), (b)

  no withdrawal of the money or other assets deposited or entrusted in that account from that account (excluding the withdrawal specified below according to the category of year listed below) is to be made until December 31 of the year preceding the reference year of that resident or nonresident who has a permanent establishment:

  当該口座に預入れ又は預託がされる金銭その他の資産は、当該居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日までは、当該金銭その他の資産の当該口座からの払出し（次に掲げる年の区分に応じそれぞれ次に定める払出しを除く。）をしないこと。

• AddedArticle 37-14, paragraph (5), item (x), (b), (1)

  each year up to and including the year preceding the specified reference year of that resident or nonresident who has a permanent establishment: a withdrawal made for the acquisition of specified cumulative investment listed shares, etc. to be entered or recorded in, or held in custody in, the tax-exempt account, and a withdrawal due to a disaster, etc. (meaning a withdrawal of that money or other assets in the case where a return, etc. due to a disaster, etc. is made with respect to specified cumulative investment listed shares, etc. entered or recorded in, or held in custody in, the tax-exempt account; the same applies in (c));

  当該居住者又は恒久的施設を有する非居住者の特定基準年の前年以前の各年　非課税口座に記載若しくは記録又は保管の委託がされる特定累積投資上場株式等の取得のためにする払出し及び災害等による払出し（非課税口座に記載若しくは記録又は保管の委託がされている特定累積投資上場株式等につき災害等による返還等がされる場合の当該金銭その他の資産の払出しをいう。ハにおいて同じ。）

• AddedArticle 37-14, paragraph (5), item (x), (b), (2)

  each year from the specified reference year of that resident or nonresident who has a permanent establishment onward: the withdrawal specified in (1), and the withdrawal in the case where that resident or nonresident who has a permanent establishment has submitted to the head of the business office of the financial instruments business operator, etc. at which that account is opened a document stating a request for the withdrawal of that money or other assets, the reason giving rise to that withdrawal (limited to one for appropriating it to the payment of educational expenses or living expenses of that resident or nonresident who has a permanent establishment), and other matters specified by Order of the Ministry of Finance (such submission includes the provision, by electronic or magnetic means in lieu of the submission of that document, of the matters to be stated in that document).

  当該居住者又は恒久的施設を有する非居住者の特定基準年以後の各年　（１）に定める払出し及び当該居住者又は恒久的施設を有する非居住者が、当該口座が開設されている金融商品取引業者等の営業所の長に当該金銭その他の資産の払出しを依頼する旨、当該払出しの基因となる事由（当該居住者又は恒久的施設を有する非居住者の教育費又は生活費の支払に充てるためのものに限る。）その他の財務省令で定める事項を記載した書類の提出（当該書類の提出に代えて行う電磁的方法による当該書類に記載すべき事項の提供を含む。）をした場合における当該払出し

• AddedArticle 37-14, paragraph (5), item (x), (c)

  where, with respect to that account, an event by which the account ceases to meet the requirements listed in (b) or a withdrawal due to a disaster, etc. occurs, that account and the tax-exempt account established at the same time as that account are to be closed at the time those events (referred to as an "event for closing a specified taxable minor's account, etc." in paragraph (33), item (i)) occur;

  当該口座につきロに掲げる要件に該当しないこととなる事由又は災害等による払出しが生じた場合には、これらの事由（第三十三項第一号において「特定課税未成年者口座等廃止事由」という。）が生じた時に当該口座及び当該口座と同時に設けられた非課税口座を廃止すること。

• AddedArticle 37-14, paragraph (5), item (x), (d)

  beyond what is listed in (a) through (c), matters specified by Cabinet Order.

  イからハまでに掲げるもののほか政令で定める事項

• AddedArticle 37-14, paragraph (5), item (xi)

  written notice of account closure: a document that a resident or nonresident who has a permanent establishment has received, pursuant to the provisions of paragraphs (19) through (21), from the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (19), in which the person's name and date of birth, the date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as "matters stated in the written notice of account closure") are stated;

  勘定廃止通知書　居住者又は恒久的施設を有する非居住者が、第十九項から第二十一項までの規定の定めるところにより第十九項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した年月日その他の財務省令で定める事項（以下この条において「勘定廃止通知書記載事項」という。）の記載のあるものをいう。

• AddedArticle 37-14, paragraph (5), item (xii)

  written notice of closure of a tax-exempt account: a document that a resident or nonresident who has a permanent establishment has received, pursuant to the provisions of paragraphs (22) through (24), from the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (22), in which the person's name and date of birth, the date on which the tax-exempt account was closed, whether or not listed shares, etc. have been accepted into the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account for the year that includes the day of that closure, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as the "particulars of the written notice of closure of a tax-exempt account") are stated.

  非課税口座廃止通知書　居住者又は恒久的施設を有する非居住者が、第二十二項から第二十四項までの規定の定めるところにより第二十二項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税口座を廃止した年月日、当該廃止した日の属する年分の非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定への上場株式等の受入れの有無その他の財務省令で定める事項（以下この条において「非課税口座廃止通知書記載事項」という。）の記載のあるものをいう。

• ChangedArticle 37-14, paragraph (6)

  The head of the business officeWhere, by December 31 of the financial instruments business operator, etc. referred to in item (i)year preceding the reference year of the preceding paragraph a resident or nonresident who has received the submission of a written notification of opening ofa permanent establishment who opens a tax-exempt account must, promptly after receiving that submission, provide the matters stated in that written notificationand a specified taxable minor's account, an event of openingnon-performance of a tax-exempt account and other matters specified by Order ofcontract, etc. (meaning the Ministry of Finance (in the case ofoccurrence, with respect to a written notification of opening of a tax-exempt account submitted byspecified tax-exempt cumulative investment contract or a contract for managing a person specified by Cabinet Order as a person who has already given notice oftaxable minor's account or the performance thereof, of an event by which the individual number (referred to as a "person who has already notifiedrequirements listed in item (vi), (e) or item (x), (b) of the individual number" inpreceding paragraph (8)), those matters andare not met, or the individual numberclosure of that person; hereinafter referred to in this paragraph and the following paragraph as "notification particulars")a tax-exempt account or specified taxable minor's account (excluding a closure due to the competent district director for the location of the business office of that financial instruments business operator, etc. (referred to as occurrence of a return, etc. due to a disaster, etc. and a closure of a tax-exempt account upon departure from Japan); the "competent district director"same applies hereinafter in the followingthis paragraph) by the method using a specified electronic data processing system (meaning the method and in paragraphs (8) and (42)) occurs with respect to that tax-exempt account or specified by Order oftaxable minor's account, the Ministryprovisions of Finance as a method using an electronic data processing system prescribed in Article 6, paragraph (1)this Act and the Income Tax Act apply as specified below. In this case, the amount of the Act onbusiness income, the Advancementamount of Government Administration Processes That Utilize Information and Communications Technology, which is used upon notifying the district directorcapital gains, and the amount of miscellaneous income from the transfer of listed shares, etc. in advance pursuant to a tax-exempt account under the provisions of Order of the Ministry of Finance;items (i) through (iii) and the same applies hereinafter in this Article andamount of business income, the following Article). In this case, amount of capital gains, and the headamount of the business office of that financial instruments business operatormiscellaneous income from the transfer of shares, etc. must keep books forother than those written notifications of opening oflisted shares, etc. in a tax-exempt account and state or record the notification particulars therein for each person who has submitted a written notification of openingare to be calculated separately, pursuant to the provisions of a tax-exempt account.Cabinet Order:

  非課税口座開設届出書の提出を受けた前項第一号の金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、及び特定課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日までに当該非課税口座開設届出書に記載された事項その他の財務省令で定める事項（既に個人番号を告知している者として政令で定める者（第八項において「番号既告知者」という。）から提出を受けた又は特定課税未成年者口座につき契約不履行等事由（特定非課税累積投資契約若しくは特定課税未成年者口座管理契約若しくはこれらの履行につき前項第六号ホ若しくは第十号ロに掲げる要件に該当しない事由が生じたこと又は非課税口座若しくは特定課税未成年者口座の廃止（災害等による返還等が生じたことによるもの及び出国による非課税口座開設届出書にあつては、当該事項及びその者の個人番号。の廃止を除く。）をしたことをいう。以下この項及び次、第八項及び第四十二項において「届出事項」という。）を、特定電子情報処理組織を使用する方法（財務省令で同じ。）が生じた場合には、次に定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使、この法律及び所得税法の規定を適用する方法として財務省。この場合には、政令で定める方法をいう。以下この条及び次条において同じ。）ところにより当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該、第一号から第三号までの規定による非課税口座開設届出書につき帳簿を備え、内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該非課税口座開設届出書の提出をした者の各人別に、届出事項を記載し、又は記録しなければならない内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。

• AddedArticle 37-14, paragraph (6), item (i)

  with regard to business income, capital gains, or miscellaneous income from the transfer of listed shares, etc. in a tax-exempt account made during the period from the time the tax-exempt account was opened until the time the event of non-performance of contract, etc. occurred, the provisions of paragraphs (1) and (2) are deemed not to have applied, and those listed shares, etc. in a tax-exempt account 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 specified tax-exempt cumulative investment contract;

  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間にした非課税口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については第一項及び第二項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、当該非課税口座内上場株式等の特定非課税累積投資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。

• AddedArticle 37-14, paragraph (6), item (ii)

  with regard to listed shares, etc. in a tax-exempt account that were subject to a transfer of custody to an other custody account or a return of securities pertaining to listed shares, etc. in a tax-exempt account to the resident or nonresident who has a permanent establishment (excluding a transfer of custody or return due to a reason specified by Cabinet Order prescribed in item (vi), (e), (1), (i) of the preceding paragraph; the same applies hereinafter in this item and in item (iv)) during the period from the time the tax-exempt account was opened until the time the event of non-performance of contract, etc. occurred, the provisions of paragraph (4) are deemed not to have applied, and those listed shares, etc. in a tax-exempt account 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 specified tax-exempt cumulative investment contract, for the amount at the time of withdrawal as of the time of that transfer of custody or return;

  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間に他の保管口座への移管又は非課税口座内上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還（前項第六号ホ（１）（ｉ）に規定する政令で定める事由による移管又は返還を除く。以下この号及び第四号において同じ。）があつた非課税口座内上場株式等については第四項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管又は返還があつた時における払出し時の金額により特定非課税累積投資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。

• AddedArticle 37-14, paragraph (6), item (iii)

  the listed shares, etc. in a tax-exempt account that gave rise to the event of non-performance of contract, etc. and the listed shares, etc. in a tax-exempt account pertaining to that tax-exempt 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 specified tax-exempt cumulative investment contract, 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非課税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非課税口座に係る非課税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特定非課税累積投資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。

• AddedArticle 37-14, paragraph (6), item (iv)

  a resident or nonresident who has a permanent establishment who had opened that tax-exempt account and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody or return referred to in that item, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account in a number equivalent to the number of the listed shares, etc. in a tax-exempt account withdrawn due to that transfer of custody or return;

  第二号の規定の適用を受ける当該非課税口座を開設していた居住者又は恒久的施設を有する非居住者については、同号の移管又は返還があつた時に、その時における払出し時の金額をもつて当該移管又は返還による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税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。

• AddedArticle 37-14, paragraph (6), item (v)

  a resident or nonresident who has a permanent establishment who had opened that tax-exempt account 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. occurred, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account referred to in that item (excluding those that were transferred or given as a gift as prescribed in item (vi), (e), (2) of the preceding paragraph) in a number equivalent to the number of those listed shares, etc. in a tax-exempt account, and a person who acquired the listed shares, etc. in a tax-exempt account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. occurred, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account.

  第三号の規定の適用を受ける当該非課税口座を開設していた居住者又は恒久的施設を有する非居住者については、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をもつて同号の非課税口座内上場株式等（前項第六号ホ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該非課税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、第三号の非課税口座内上場株式等を贈与により取得した者については、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をもつて当該非課税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それぞれみなす。

• ChangedArticle 37-14, paragraph (7)

  The competent district director who has received the provision ofIn the notification particularscase referred to in the preceding paragraph is to confirm whether or not notification particulars had been provided under the provisions of the preceding paragraph to that competent district director or another district director before the time of receiving, where the provision of those notification particulars with regardrevenue pertaining to the resident or nonresident who has a permanent establishment who submitted the written notification of opening oflisted shares, etc. in a tax-exempt account pertaining to those notification particulars (hereinafter referreddeemed to in this paragraph as the "submitter"), and the competent district director who has made that confirmation must providehave been transferred under the matters specified in the followingprovisions of items according to the categories(i) through (iii) of cases listed in those items tothat paragraph is less than the headsum of the business officeacquisition cost of the financial instruments business operatorthose listed shares, etc. that received the submission of the written notification of opening ofin a tax-exempt account pertaining to those notification particulars, by the method using an electronic data processing system (meaning an electronic data processing system connecting a computer used byprescribed in Article 33, paragraph (3) of the NationalIncome Tax AgencyAct and a computer used by the headamount of the business office of that financial instruments business operator, etc. via a telecommunications line). In this case, the head ofexpenses required for the transfer thereof, or is less than the business office of that financial instruments business operator, etc. who has received necessary expenses for the transfer thereof, the provisionamount of the matters specified in item (ii) must notify the submitter thatshortfall is deemed not to exist for the written notification falls under what is specified in that item,purpose of applying the provisions of laws and of the reason therefor:regulations concerning income tax.

  前項の届出事項の提供を受けた所轄税務署長は、当該届出事項に係る非課税口座開設届出書の提出をした居住者又は恒久的施設を有する非居住者（以下この項場合において「提出者」という。）についての当該届出事項の提供を受けた時前における当該所轄税務署長又は他の税務署長に対する前項、同項第一号から第三号までの規定による届出事項の提供の有無の確認をするり譲渡があつたものとし、当該確認をした当該所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を、当該届出事項に係るみなされる非課税口座内上場株式等に係る収入金額が当該非課税口座開設届出書の提出を受けた金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。この内上場株式等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合において、第二号に定める事項の提供を受けた当該金融商品取引業者等の営業所の長は、当該提出者に対し、同号に定める該当する旨及びその理由を通知しなければならないけるその不足額は、所得税に関する法令の規定の適用については、ないものとみなす。

• RemovedArticle 37-14, paragraph (7), item (i)

  where notification particulars have not been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under neither a notification that may not be accepted pursuant to the provisions of paragraph (9) nor a notification that may not be submitted pursuant to the provisions of paragraph (11), and other matters specified by Order of the Ministry of Finance;

  当該届出事項の提供を受けた時前に当該所轄税務署長及び他の税務署長に対して届出事項の提供がない場合　当該届出事項に係る非課税口座開設届出書が第九項の規定により受理することができないもの及び第十一項の規定により提出をすることができないものに該当しない旨その他財務省令で定める事項

• RemovedArticle 37-14, paragraph (7), item (ii)

  where notification particulars have already been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under a notification that may not be accepted pursuant to the provisions of paragraph (9) or a notification that may not be submitted pursuant to the provisions of paragraph (11), the reason therefor, and other matters specified by Order of the Ministry of Finance.

  当該届出事項の提供を受けた時前に既に当該所轄税務署長又は他の税務署長に対して届出事項の提供がある場合　当該届出事項に係る非課税口座開設届出書が第九項の規定により受理することができないもの又は第十一項の規定により提出をすることができないものに該当する旨及びその理由その他財務省令で定める事項

• ChangedArticle 37-14, paragraph (8)

  A Where, by December 31 of the year preceding the reference year of a resident or nonresident who has a permanent establishment who seeks to submitopens a written notification of opening of a tax-exempttax-exempt account and a specified taxable minor's account must, pursuant to the provisions, an event of non-performance of Cabinet Order, upon that submission, notify the head of the business office of contract, etc. occurs with respect to that tax-exempt account or specified taxable minor's account, the financial instruments business operator, etc. referred to in paragraph (5), item (i) of the person's name, date of birth, address (for a person who does not have an address in Japan,with which that tax-exempt account is opened must, upon the closure of the tax-exempt account due to the place specified by Orderoccurrence of that event of the Ministrynon-performance of Finance; the same applies hereinaftercontract, etc., collect income tax in this paragraph, the following paragraph and paragraph (35)) and individual number (for a person who has already notified the individual number,amount calculated by multiplying the amount obtained by deducting the name, date of birth and address;amount listed in item (ii) from the same appliesamount listed in the following paragraph),item (i) by presenting a copy of the person's certificatea tax rate of residence or any other document specified by Cabinet Order or by transmitting a digital certificate for signature, etc. prescribed in Article 37-11-3, paragraph (4), and must have15 percent, and must pay it to the State no later than the 10th day of the month following the month that includes the day of the notified matters confirmed.collection:

  非課税口座開設届出書の提出をしようと及び特定課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、第五項第一号のの基準年の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき契約不履行等事由が生じた場合には、当該非課税口座が開設されている金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は第三十七条の十一の三第四項に規定する署名用電子証明書等を送信して氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この項、次項及び第三十五項において同じ。）及び個人番号（番号既告知者にあつては、氏名、生年月日及び住所。次項において同じ。）を告知し、当該告知をした事項につき確認を受けは、当該契約不履行等事由が生じたことによる非課税口座の廃止の際、第一号に掲げる金額から第二号に掲げる金額を控除した金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。

• AddedArticle 37-14, paragraph (8), item (i)

  the total of the following amounts:

  次に掲げる金額の合計額

• AddedArticle 37-14, paragraph (8), item (i), (a)

  the total amount of consideration for the transfer of listed shares, etc. in a tax-exempt account pertaining to that tax-exempt account paid during the period from the day on which that tax-exempt account was opened until the day of that closure (excluding the amount of that part of the consideration for the transfer whose money or other assets were not deposited or entrusted in the specified taxable minor's account established at the same time as that tax-exempt account);

  当該非課税口座を開設した日から当該廃止の日までの間に支払われた当該非課税口座に係る非課税口座内上場株式等の譲渡の対価の額の合計額（当該譲渡の対価のうち、その金銭その他の資産を当該非課税口座と同時に設けられた特定課税未成年者口座に預入れ又は預託をしなかつたものの額を除く。）

• AddedArticle 37-14, paragraph (8), item (i), (b)

  the total of the amounts at the time of withdrawal, as of the time of the transfer of custody or return, of specified cumulative investment listed shares, etc. that were subject to a transfer of custody prescribed in paragraph (6), item (ii) from that tax-exempt account to an other custody account, or a return prescribed in that item of securities pertaining to specified cumulative investment listed shares, etc. to the resident or nonresident who has a permanent establishment, during the period from the day on which that tax-exempt account was opened until the day of that closure;

  当該非課税口座を開設した日から当該廃止の日までの間に当該非課税口座から他の保管口座への第六項第二号に規定する移管又は特定累積投資上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への同号に規定する返還がされた特定累積投資上場株式等の当該移管又は返還があつた時における払出し時の金額の合計額

• AddedArticle 37-14, paragraph (8), item (i), (c)

  the total of the amounts at the time of withdrawal, as of the day on which that tax-exempt account was closed, of the specified cumulative investment listed shares, etc. entered or recorded in the transfer account book pertaining to that tax-exempt account or held in custody in that tax-exempt account on that day.

  当該非課税口座を廃止した日において当該非課税口座に係る振替口座簿に記載若しくは記録がされ、又は保管の委託がされている特定累積投資上場株式等の同日における払出し時の金額の合計額

• AddedArticle 37-14, paragraph (8), item (ii)

  the total of the amount of consideration for acquisition and the amount of expenses required for the acquisition, and the amount of expenses required for the transfer, of the specified cumulative investment listed shares, etc. listed in paragraph (5), item (vi), (b), (1) that were entered or recorded in, or held in custody in, that tax-exempt account during the period from the day on which that tax-exempt account was opened until the day on which that tax-exempt account was closed (excluding the amount of consideration for acquisition and the amount of expenses required for the acquisition, and the amount of expenses required for the transfer, of listed shares, etc. in a tax-exempt account whose money or other assets pertaining to the consideration for the transfer were not deposited or entrusted in the specified taxable minor's account established at the same time as that tax-exempt account, and other amounts specified by Cabinet Order).

  当該非課税口座を開設した日から当該非課税口座を廃止した日までの間において当該非課税口座に記載若しくは記録又は保管の委託がされた第五項第六号ロ（１）に掲げる特定累積投資上場株式等の取得対価の額及びその取得に要した費用の額並びにその譲渡に要した費用の額の合計額（その譲渡の対価に係る金銭その他の資産を、当該非課税口座と同時に設けられた特定課税未成年者口座に預入れ又は預託をしなかつた非課税口座内上場株式等の取得対価の額及びその取得に要した費用の額並びにその譲渡に要した費用の額その他の政令で定める金額を除く。）

• ChangedArticle 37-14, paragraph (9)

  The head of the business office of a financial instruments business operator, etc. may not accept a written notification of openingIncome tax to be collected and paid pursuant to the provisions of a tax-exempt account in which a name, date of birth, address and individual number different from those notifiedthe preceding paragraph is deemed to be income tax pertaining to withholding at the source as referred toprescribed in the precedingArticle 2, paragraph are stated, or a written notification of opening(1), item (xlv) of a tax-exempt account submitted again by a resident or nonresident who has a permanent establishment who has already opened a tax-exempt account with that financial instruments business operator, etcthe Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply.

  金融商品取引業者等の営業所の長は、前項の告知を受けたものと異なる氏名、生年月日、住所及び個人番号が記載されている非課税口座開設届出書並びに当該金融商品取引業者等に既に非課税口座を開設している居住者又は恒久的施設を有する非居住者から重ねて提出がされた非課税口座開設届出書については、これを受理することができない規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。

• ChangedArticle 37-14, paragraph (10)

  Where aA resident or nonresident who has a permanent establishment who has opened or had opened a tax-exempt account submits a written notification held a tax-exempt account with respect to income tax for a year and who has the amount of opening business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of listed shares, etc. in a tax-exempt account pertaining to that tax-exempt account, as calculated under the headprovisions of the business office of a financial instruments business operator, etc. other than paragraph (6) (limited to the part pertaining to items (i) through (iii)) for the financial instruments business operatortransfer of those listed shares, etc. at which thatin a tax-exempt account has been opened, , may, with respect to income tax for that year, apply the person must attach a written noticeprovisions of Articles 120 through 127 of account closure, a written notice of closure the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of a tax-exempt account or any other document specified by Orderthat Act) and the provisions of Article 123, paragraph (1) of the Ministry that Act (including as applied mutatis mutandis pursuant to Article 166 of Finance that Act) as applied mutatis mutandis pursuant to the written notification of opening of a tax-exempt account, state Article 37-12-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the matters stated in the written noticeamount of business income, the amount of account closurecapital gains, or the particularsamount of the written notice of closuremiscellaneous income from the transfer of those listed shares, etc. in a tax-exempt account in it, or provide the matters stated calculating the amount of capital gains, etc. on listed shares, etc. prescribed in the written notice Article 37-11, paragraph (1), the amount of account closure capital losses on listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (6), the particularsamount of the written notice of closure income other than employment income and retirement income prescribed in Article 121, paragraph (1) of a tax-exempt account by electronic or magnetic means together with the submission the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the written notification that Act), or the amount of opening income other than miscellaneous income from public pensions, etc. prescribed in Article 121, paragraph (3) of a tax-exempt accountthat Act (including as applied mutatis mutandis pursuant to Article 166 of that Act).

  その年分の所得税に係る非課税口座を開設し、又は開設有していた居住者又は恒久的施設を有する非居住者はで、当該非課税口座が開設されている金融商品取引業者等以外の金融商品取引業者等の営業所の長に対し、に係る非課税口座内上場株式等の譲渡につき第六項（第一号から第三号までに係る部分に限る。）の規定に基づいて計算された当該非課税口座開設届出書の提出をする場合には、勘定廃止通知書内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額を有するものは、その年分の所得税については、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額若しくは非課税口座廃止通知書その他財務省令で定める書類を非課税口座開設届出書に添付し、勘定廃止通知書記載事第三十七条の十二の二第二項若しくは非課税口座廃止通知書記載事項を記載し、又は非課税口座開設届出書の提出と併せて行われる電磁的方法による勘定廃止通知書記載事項第六項に規定する上場株式等に係る譲渡損失の金額又は所得税法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額の計算上当該非課税口座廃止通知書記載事項の提供をしなければならない内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額を除外したところにより、同法第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）の規定及び第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。

• ChangedArticle 37-14, paragraph (11)

  A resident or nonresident who has a permanent establishment who has opened or had openedFor the purpose of applying those provisions in the case where a tax-exempt account may not submit to the headdetermination under Article 25 of the business office of a financial instruments business operator, etc. other than the financial instruments business operator, etc. at whichAct on General Rules for National Taxes (including a reassessment under Article 24 or 26 of that tax-exempt account has been opened a written notification of opening of a tax-exempt account (excluding oneAct pertaining to that determination) is made with respect to which a written notice of account closure,income tax for a written notice of closureyear of a tax-exempt accountresident or any other document specified by Order of the Ministry of Finance is attached, onenonresident who has a permanent establishment prescribed in which the matters stated inpreceding paragraph, the written noticeamount of account closure or the particulars ofbusiness income, the written notice of closureamount of a tax-exempt account are stated, and one for which the matters stated incapital gains, or the written noticeamount of account closure ormiscellaneous income from the particularstransfer of the written notice of closure oflisted shares, etc. in a tax-exempt account are provided by electronic or magnetic means together withthat falls under the submissionprovisions of that written notification of opening of a tax-exempt account (referredparagraph is not to as a "specified written notification for opening a tax-exempt account"be included in the tax base, etc. prescribed in item (ii) of the following paragraph))those Articles.

  非課税口座を開設し、又は開設していた前項に規定する居住者又は恒久的施設を有する非居住者は、当該非課税口座が開設されている金融商品取引業者等以外の金融商品取引業者等の営業所の長に対し、非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類が添付されたもの、勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の記載がされたもの及び当該のその年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項の規定に該当する非課税口座開設届出書の提出と併せて行われる電磁的方法内上場株式等の譲渡による勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の提供があるもの（次項第二号において「特定非課税口座開設届出書」という。）を除く。）の提出をすることができない事業所得の金額、譲渡所得の金額又は雑所得の金額は、これらの条に規定する課税標準等には含まれないものとする。

• ChangedArticle 37-14, paragraph (12)

  Where The head of the business office of the financial instruments business operator, etc. referred to in paragraph (5), item (i) who has received the submission of a written notification of opening of a tax-exempt account falls under any of the following written notifications, must, promptly after receiving that submission, provide the account for entries or records in the transfer matters stated in that written notification of opening of a tax-exempt account book or custody and other matters specified by Order of listed shares, etc. opened throughthe Ministry of Finance (in the submissioncase of thata written notification of opening of a tax-exempt account is deemed not to fall under a tax-exempt account from the time submitted by a person specified by Cabinet Order as a person who has already given notice of the opening of that account, individual number (referred to as a "person who has already notified the individual number" in paragraph (14)), those matters and the provisions individual number of that person; hereinafter referred to in this paragraph (5), item (i) and the following paragraph as "notification particulars") to the competent district director for the location of the business office of that financial instruments business operator, etc. (referred to as the "competent district director" in the following paragraph) by the method using a specified electronic data processing system (meaning the method specified by Order of the Ministry of Finance as a method using an electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, which is used upon notifying the district director in advance pursuant to the provisions of other laws Order of the Ministry of Finance; the same applies hereinafter in this Article and regulations concerning income tax apply:the following Article). In this case, the head of the business office of that financial instruments business operator, etc. must keep books for those written notifications of opening of a tax-exempt account and state or record the notification particulars therein for each person who has submitted a written notification of opening of a tax-exempt account.

  その非課税口座開設届出書が次に掲げる届出書に該当する場合には、の提出を受けた第五項第一号の金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該非課税口座開設届出書の提出により開設に記載された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座は、当該口座の開設の時から事項その他の財務省令で定める事項（既に個人番号を告知している者として政令で定める者（第十四項において「番号既告知者」という。）から提出を受けた非課税口座に該当しないものとして、第五項第一号の規定その他の所得税に関する法令の規定を適開設届出書にあつては、当該事項及びその者の個人番号。以下この項及び次項において「届出事項」という。）を、特定電子情報処理組織を使用する方法（財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法をいう。以下この条及び次条において同じ。）により当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該非課税口座開設届出書につき帳簿を備え、当該非課税口座開設届出書の提出をした者の各人別に、届出事項を記載し、又は記録しなければならない。

• RemovedArticle 37-14, paragraph (12), item (i)

  a written notification of opening of a tax-exempt account that may not be accepted pursuant to the provisions of paragraph (9), or a written notification of opening of a tax-exempt account that may not be submitted pursuant to the provisions of the preceding paragraph;

  第九項の規定により受理することができない非課税口座開設届出書又は前項の規定により提出をすることができない非課税口座開設届出書

• RemovedArticle 37-14, paragraph (12), item (ii)

  a specified written notification for opening a tax-exempt account in the case where the matters specified in paragraph (21), item (ii) have been provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph with regard to the matters submitted prescribed in paragraph (20) pertaining to that specified written notification for opening a tax-exempt account.

  特定非課税口座開設届出書に係る第二十項に規定する提出事項につき第二十一項の規定により同項の所轄税務署長から同項第二号に定める事項の提供があつた場合における当該特定非課税口座開設届出書

• ChangedArticle 37-14, paragraph (13)

  Where a resident or nonresidentThe competent district director who has a permanent establishment who has opened a tax-exempt account atreceived the provision of the notification particulars referred to in the business office of a financial instruments business operator, etc. seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account that is to be established in that tax-exempt account (hereinafter referred to in this paragraph andpreceding paragraph is to confirm whether or not notification particulars had been provided under the provisions of the preceding paragraph to that competent district director or another district director before the time of receiving the provision of those notification particulars with regard to the following paragraph as the "tax-exempt account before the change") in a tax-exempt account other than that resident or nonresident who has a permanent establishment who submitted the written notification of opening of a tax-exempt account before the change pertaining to those notification particulars (hereinafter referred to in this paragraph as an "other tax-exempt accountthe "submitter"), and the person must submit (including providing, by electronic or magnetic means,competent district director who has made that confirmation must provide the matters to be statedspecified in the written notification of change of financial instruments business operator, etc. in lieu of submitting that written notification of change of financial instruments business operator, etc.;following items according to the same applies hereinafter up to that paragraph)categories of cases listed in those items to the head of the business office of thatthe financial instruments business operator, etc., during the period from October 1 of the year preceding the year that includesreceived the day on which that tax-exempt management account, cumulative investment account, specified cumulative investment account or specifiedsubmission of the written notification of opening of a tax-exempt management account ispertaining to be established in that tax-exempt account before the change until the day on which one year has elapsed from that day, a writtenthose notification stating thatparticulars, by the person seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account in an other tax-exempt accountmethod using an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency and other matters specifieda computer used by Order of the Ministryhead of Finance (hereinafter referred to up to paragraph (15) as a "written notificationthe business office of change ofthat financial instruments business operator, etc."). In this case, if listed shares, etc. have already been accepted into that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account on or before via a telecommunications line). In this case, the day on which that written notificationhead of the business office of change ofthat financial instruments business operator, etc. is submitted, who has received the headprovision of the business office of that financial instruments business operator, etc. may not acceptmatters specified in item (ii) must notify the submitter that the written notification of change of financial instruments business operator, etc.falls under what is specified in that item, and of the reason therefor:

  金融商品取引業者等の営業所に前項の届出事項の提供を受けた所轄税務署長は、当該届出事項に係る非課税口座を開設している開設届出書の提出をした居住者又は恒久的施設を有する非居住者が当該非課税口座（以下この項及び次項において「変更前非課税口座提出者」という。）に設けられるべき非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を当該変更前非課税口座以外の非課税口座（以下この項において「他の非課税口座」という。）に設けようとする場合には、その者は、当該金融商品取引業者等の営業所の長に、当該変更前非課税口座に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられる日の属する年の前年十月一日から同日以後一年を経過する日までの間に、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を他の非課税口座に設けようとする旨その他の財務省令でついての当該届出事項の提供を受けた時前における当該所轄税務署長又は他の税務署長に対する前項の規定による届出事項の提供の有無の確認をするものとし、当該確認をした当該所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を記載した届出書（以下第十五項までにおいて「金融商品取引業者等変更、当該届出事項に係る非課税口座開設届出書」という。）の提出（当該を受けた金融商品取引業者等変更届出書の提出に代えて行う電磁的方法によるの営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等変更届出書に記載すべき事項の提供を含む。以下同項までにおいて同じの営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。この場合において、当該金融商品取引業者等変更届出書の提出をする日以前に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に既に上場株式等の受入れをしているときは、第二号に定める事項の提供を受けた当該金融商品取引業者等の営業所の長は、当該金融商品取引業者等変更届出書を受理することができ提出者に対し、同号に定める該当する旨及びその理由を通知しなければならない。

• AddedArticle 37-14, paragraph (13), item (i)

  where notification particulars have not been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under neither a notification that may not be accepted pursuant to the provisions of paragraph (15) nor a notification that may not be submitted pursuant to the provisions of paragraph (17), and other matters specified by Order of the Ministry of Finance;

  当該届出事項の提供を受けた時前に当該所轄税務署長及び他の税務署長に対して届出事項の提供がない場合　当該届出事項に係る非課税口座開設届出書が第十五項の規定により受理することができないもの及び第十七項の規定により提出をすることができないものに該当しない旨その他財務省令で定める事項

• AddedArticle 37-14, paragraph (13), item (ii)

  where notification particulars have already been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under a notification that may not be accepted pursuant to the provisions of paragraph (15) or a notification that may not be submitted pursuant to the provisions of paragraph (17), the reason therefor, and other matters specified by Order of the Ministry of Finance.

  当該届出事項の提供を受けた時前に既に当該所轄税務署長又は他の税務署長に対して届出事項の提供がある場合　当該届出事項に係る非課税口座開設届出書が第十五項の規定により受理することができないもの又は第十七項の規定により提出をすることができないものに該当する旨及びその理由その他財務省令で定める事項

• ChangedArticle 37-14, paragraph (14)

  Where a A resident or nonresident who has a permanent establishment who seeks to submit a written notification of changeopening of a tax-exempt account must, pursuant to the provisions of Cabinet Order, upon that submission, notify the head of the business office of the financial instruments business operator, etc. has been submitted pursuant to referred to in paragraph (5), item (i) of the provisions person's name, date of birth, address (for a person who does not have an address in Japan, the preceding place specified by Order of the Ministry of Finance; the same applies hereinafter in this paragraph, the following provisions apply:paragraph and paragraph (41)) and individual number (for a person who has already notified the individual number, the name, date of birth and address; the same applies in the following paragraph), by presenting a copy of the person's certificate of residence or any other document specified by Cabinet Order or by transmitting a digital certificate for signature, etc. prescribed in Article 37-11-3, paragraph (4), and must have the notified matters confirmed.

  前項の規定による非課税口座開設届出書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、第五項第一号の金融商品取引業者等変更届出書の提出があつた場合には、次にの営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は第三十七条の十一の三第四項に規定する署名用電子証明書等を送信して氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定めるところによる場所。以下この項、次項及び第四十一項において同じ。）及び個人番号（番号既告知者にあつては、氏名、生年月日及び住所。次項において同じ。）を告知し、当該告知をした事項につき確認を受けなければならない。

• RemovedArticle 37-14, paragraph (14), item (i)

  where the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account pertaining to that written notification of change of financial instruments business operator, etc. has already been established, that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account is to be closed at the time of that submission;

  当該金融商品取引業者等変更届出書に係る非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が既に設けられているときは、当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定は、当該提出があつた時に廃止されるものとする。

• RemovedArticle 37-14, paragraph (14), item (ii)

  in each year following the year that includes the day on which that written notification of change of financial instruments business operator, etc. was submitted, the head of the business office of the financial instruments business operator, etc. that received the submission of that written notification of change of financial instruments business operator, etc. may not newly establish a tax-exempt management account, cumulative investment account or specified cumulative investment account in that tax-exempt account before the change; provided, however, that this does not apply where the head of the business office of that financial instruments business operator, etc. has, after that day, received the submission of a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or the provision by electronic or magnetic means of the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account, pursuant to the provisions of paragraph (19), and has received the provision of the matters specified in paragraph (21), item (i) from the competent district director for the location of the business office of that financial instruments business operator, etc.

  当該金融商品取引業者等変更届出書の提出があつた日の属する年の翌年以後の各年においては、当該金融商品取引業者等変更届出書の提出を受けた金融商品取引業者等の営業所の長は、当該変更前非課税口座に新たに非課税管理勘定、累積投資勘定又は特定累積投資勘定を設けることができないものとする。ただし、当該金融商品取引業者等の営業所の長が、同日後に、第十九項の規定により勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類の提出又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供を受け、かつ、当該金融商品取引業者等の営業所の所在地の所轄税務署長から第二十一項第一号に定める事項の提供を受けた場合は、この限りでない。

• ChangedArticle 37-14, paragraph (15)

  The head of the business office of a financial instruments business operator, etc. that has received the submission ofmay not accept a written notification of change of financial instruments business operator, etc. must, promptly after receiving that submission, provide the name of the person who submitted that written notification of changeopening of financial instruments business operator, etc., a statement that the written notification of change of financial instruments business operator, etc. has been received, the a tax-exempt account in which a name, date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account was closed,of birth, address and other matters specified by Order of the Ministry of Finance (hereinafterindividual number different from those notified as referred to in this paragraph and paragraph (21) as "change notification information") to the competent district director for the location of the business office of that financial instruments business operator, etc. by the method usingpreceding paragraph are stated, or a specified electronic data processing system, and the headwritten notification of the business officeopening of the financial instruments business operator, etc. that has provided that change notification information must deliver a written notice ofa tax-exempt account closure, or provide the matters stated in the written notice of account closuresubmitted again by electronic or magnetic means, to thea resident or nonresident who has a permanent establishment who submitted that written notification of change ofhas already opened a tax-exempt account with that financial instruments business operator, etc.

  金融商品取引業者等変更届出書の提出を受けた金融商品取引業者等のの営業所の長は、その提出前項の告知を受けた後速やかに、当該金融商品取引業者等変更届出書の提出をした者のものと異なる氏名、当該金融商品取引業者等変更届出書の提出を受けた旨、非課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した生年月日その他の財務省令で定める事項（以下この項及び第二十一項において「変更届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならないものとし、当該変更届出事項の提供をした金融商品取引業者等の営業所の長は、、住所及び個人番号が記載されている非課税口座開設届出書並びに当該金融商品取引業者等変更届出書の提出をしたに既に非課税口座を開設している居住者又は恒久的施設を有する非居住者に対し、勘定廃止通知書の交付又は電磁的方法による勘定廃止通知書記載事項の提供をしなければならから重ねて提出がされた非課税口座開設届出書については、これを受理することができない。

• ChangedArticle 37-14, paragraph (16)

  Where a resident or nonresident who has a permanent establishment who has opened or had opened a tax-exempt account seeks to cease receiving the applicationsubmits a written notification of opening of the provisions of Article 9-8 and paragraphs (1) through (4) with regard to that tax-exempt account, the person must submit (including providing, by electronic or magnetic meansa tax-exempt account to the head of the business office of a financial instruments business operator, etc. other than the financial instruments business operator, etc. at which that tax-exempt account has been opened, the matters to be stated in the person must attach a written notice of account closure, a written notificationnotice of closure of a tax-exempt account in lieu or any other document specified by Order of submitting that the Ministry of Finance to the written notification of closureopening of a tax-exempt account; , state the same appliesmatters stated in the following paragraph and paragraph (18)) towritten notice of account closure or the headparticulars of the business officewritten notice of the financial instruments business operator, etc. at which that tax-exempt account has been opened aclosure of a tax-exempt account in it, or provide the matters stated in the written notification stating that the person will close that tax-exempt account and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "notice of account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means together with the submission of the written notification of closureopening of a tax-exempt account").

  非課税口座を開設している、又は開設していた居住者又は恒久的施設を有する非居住者が当該非課税口座につき第九条の八及び第一項から第四項までの規定の適用を受けることをやめようとする場合には、その者は、は、当該非課税口座が開設されている金融商品取引業者等の以外の金融商品取引業者等の営業所の長に、当該対し、非課税口座を廃止する旨開設届出書の提出をする場合には、勘定廃止通知書若しくは非課税口座廃止通知書その他の財務省令で定める事項を記載した書類を非課税口座開設届出書（以下この条において「に添付し、勘定廃止通知書記載事項若しくは非課税口座廃止届出書」という。）の提出（当該通知書記載事項を記載し、又は非課税口座廃止開設届出書の提出に代えて行うと併せて行われる電磁的方法による当該勘定廃止通知書記載事項若しくは非課税口座廃止届出書に記載すべき通知書記載事項の提供を含む。次項及び第十八項において同じ。）をしなければならない。

• ChangedArticle 37-14, paragraph (17)

  Where a written notification A resident or nonresident who has a permanent establishment who has opened or had opened a tax-exempt account may not submit to the head of closure the business office of a financial instruments business operator, etc. other than the financial instruments business operator, etc. at which that tax-exempt account has been submitted, the opened a written notification of opening of a tax-exempt account pertaining (excluding one to that which a written notificationnotice of account closure , a written notice of closure of a tax-exempt account is to be closed at or any other document specified by Order of the timeMinistry of that submission, and Finance is attached, one in which the provisions matters stated in the written notice of Article 9-8 and paragraphs (1) through (3) do not apply to dividends account closure or the particulars of the written notice of closure of a tax-exempt account are stated, and similar income prescribed one for which the matters stated in that Article to be received after the written notice of account closure or the timeparticulars of that submission with regard to listed shares, etc. that had been accepted into the written notice of closure of a tax-exempt account are provided by electronic or magnetic means together with the submission of that written notification of opening of a tax-exempt account, or (referred to income from the transfer of those listed shares, etc. made after the timeas a "specified written notification for opening a tax-exempt account" in item (ii) of that submissionthe following paragraph)).

  非課税口座廃止届出書の提出があつた場合には、その提出があつた時にを開設し、又は開設していた居住者又は恒久的施設を有する非居住者は、当該非課税口座廃止が開設されている金融商品取引業者等以外の金融商品取引業者等の営業所の長に対し、非課税口座開設届出書に係る（勘定廃止通知書又は非課税口座が廃止されるものとし、当該廃止通知書その他財務省令で定める書類が添付されたもの、勘定廃止通知書記載事項又は非課税口座に受け入れていた上場株式等につき当該提出の時後に支払を受けるべき第九条の八に規定する配当等廃止通知書記載事項の記載がされたもの及び当該提出の時後に行う当該上場株式等の譲渡非課税口座開設届出書の提出と併せて行われる電磁的方法による所得については、同条及び第一項から第三項までの規定は、適用し勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の提供があるもの（次項第二号において「特定非課税口座開設届出書」という。）を除く。）の提出をすることができない。

• ChangedArticle 37-14, paragraph (18)

  The head of the business office of a financial instruments business operator, etc. that has received the submission ofWhere a written notification of closureopening of a tax-exempt account must, promptly after receiving that submission, provide the namefalls under any of the person who submitted that written notification of closure of a tax-exempt account, a statement that thefollowing written notification of closure of a tax-exempt account has been receivednotifications, the date on which the tax-exempt account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred tofor entries or records in this paragraph and paragraph (21) as "closure notification particulars") to the competent district director for the location of the business officetransfer account book or custody of that financial instruments business operatorlisted shares, etc. by the method using a specified electronic data processing system, and the head ofopened through the business officesubmission of the financial instruments business operator, etc. that has provided those closurewritten notification particulars must, only in the cases specified in the following items according to the categories of cases listed in those items, deliver a written notice of closure ofopening of a tax-exempt account is deemed not to fall under a tax-exempt account, or provide from the particularstime of the written notice of closureopening of a tax-exemptthat account by electronic or magnetic means, to, and the resident or nonresident who has a permanent establishment who submitted that written notification of closure of a tax-exempt accountprovisions of paragraph (5), item (i) and the provisions of other laws and regulations concerning income tax apply:

  その非課税口座廃止開設届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかにが次に掲げる届出書に該当する場合には、当該非課税口座廃止開設届出書の提出をした者の氏名、非課税口座廃止届出書の提出を受けた旨、非課税口座を廃止した年月日その他の財務省令で定める事項（以下この項及び第二十一項において「廃止届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならなにより開設された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座は、当該口座の開設の時から非課税口座に該当しないものとし、当該廃止届出事項の提供をした金融商品取引業者等の営業所の長は、次の各号に掲げる場合の区分に応じ当該各号に定めるときに限り、当該非課税口座廃止届出書の提出をした居住者又は恒久的施設を有する非居住者に対し、非課税口座廃止通知書の交付又は電磁的方法による非課税口座廃止通知書記載事項の提供をしなければならないて、第五項第一号の規定その他の所得税に関する法令の規定を適用する。

• ChangedArticle 37-14, paragraph (18), item (i)

  where the submission of thata written notification of closureopening of a tax-exempt account is received during the period from January 1that may not be accepted pursuant to September 30: when a tax-exempt management account, cumulative investment account the provisions of paragraph (15), or specified cumulative investment account for the year that includes the day on whicha written notification of opening of a tax-exempt account that submission is received had been established in that tax-exempt account on that daymay not be submitted pursuant to the provisions of the preceding paragraph;

  当該第十五項の規定により受理することができない非課税口座廃止開設届出書の提出を一月一日から九月三十日までの間に受けた場合　当該又は前項の規定により提出を受けた日において当該することができない非課税口座に同日の属する年分の非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられていたとき。開設届出書

• ChangedArticle 37-14, paragraph (18), item (ii)

  where the submission of thata specified written notification of closure offor opening a tax-exempt account is received during in the case where the period from October 1 to December 31: when a tax-exempt management account, cumulative investment account or specified cumulative investment account for matters specified in paragraph (27), item (ii) have been provided by the competent district director referred to in that paragraph pursuant to the year following the year that includes the day on which that submission is received wasprovisions of that paragraph with regard to the matters submitted prescribed in paragraph (26) pertaining to be established in that tax-exempt account as of that daythat specified written notification for opening a tax-exempt account.

  当該特定非課税口座廃止開設届出書の提出を十月一日から十二月三十一日までの間に受けに係る第二十六項に規定する提出事項につき第二十七項の規定により同項の所轄税務署長から同項第二号に定める事項の提供があつた場合　当該提出を受けた日において当該における当該特定非課税口座に同日の属する年分の翌年分の非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられることとなつていたとき。開設届出書

• ChangedArticle 37-14, paragraph (19)

  Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account at the business office of a financial instruments business operator, etc. seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or (excluding a minor's specified tax-exempt managementcumulative investment account in that tax-exempt account by submitting a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or by providing ; the same applies hereinafter up to paragraph (21) and in paragraphs (25) through (28)) or specified tax-exempt management account that is to be established in that tax-exempt account (hereinafter referred to in this paragraph and the following paragraph as the matters stated in"tax-exempt account before the written notice of change") in a tax-exempt account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic meansother than that tax-exempt account before the change (hereinafter referred to in this paragraph as an "other tax-exempt account"), the person must submit those documents, (including providing, by electronic or provide magnetic means, the matters to be stated in the written noticenotification of account closure or the particulars change of financial instruments business operator, etc. in lieu of the submitting that written noticenotification of closurechange of a tax-exempt account by electronic or magnetic means, financial instruments business operator, etc.; the same applies hereinafter up to that paragraph) to the head of the business office of that financial instruments business operator, etc., during the period from October 1 of the year preceding the year pertaining tothat includes the day on which that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account is to be established in that tax-exempt account before the change until the day on which one year has elapsed from that day. In this case, where listed shares, etc. have already been accepted into the , a written notification stating that the person seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account for the year that includes the day on which the tax-exempt account was closed, in the tax-exempt account that gave rise to the delivery of that written notice of closure of aan other tax-exempt account or the provision of the particularsand other matters specified by Order of the written noticeMinistry of closure of a tax-exempt account by electronic or magnetic means, the headFinance (hereinafter referred to up to paragraph (21) as a "written notification of the business officechange of that financial instruments business operator, etc. may not, during the period from the day of that closure to September 30 of the year"). In this case, if listed shares, etc. have already been accepted into that includes that day, accept that written notice of closure of a tax-exempttax-exempt management account, cumulative investment account, specified cumulative investment account or any other document specified by Order ofspecified tax-exempt management account on or before the Ministry of Finance, or an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form not recognizable to human perception, which is used in information processing by computers) recording the particulars of theday on which that written notification of change of financial instruments business operator, etc. is submitted, the head of the business office of that financial instruments business operator, etc. may not accept that written noticenotification of closurechange of a tax-exempt account provided by electronic or magnetic meansfinancial instruments business operator, etc.

  金融商品取引業者等の営業所に非課税口座を開設している居住者又は恒久的施設を有する非居住者が勘定廃止通知書若しくは当該非課税口座廃止通知書その他財務省令で定める書類を提出し、又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供をして当該（以下この項及び次項において「変更前非課税口座に」という。）に設けられるべき非課税管理勘定、累積投資勘定、特定累積投資勘定（未成年者特定累積投資勘定を除く。以下第二十一項まで及び第二十五項から第二十八項までにおいて同じ。）又は特定非課税管理勘定を当該変更前非課税口座以外の非課税口座（以下この項において「他の非課税口座」という。）に設けようとする場合には、その者は、その設けようとする当該金融商品取引業者等の営業所の長に、当該変更前非課税口座に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に係る年分が設けられる日の属する年の前年十月一日から同日以後一年を経過する日までの間に、当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を他の非課税口座に設けようとする旨その他の財務省令で定める事項を記載した届出書（以下第二十一項までにおいて「金融商品取引業者等の営業所の長に、これらの書類を提出し、又は変更届出書」という。）の提出（当該金融商品取引業者等変更届出書の提出に代えて行う電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載当該金融商品取引業者等変更届出書に記載すべき事項の提供を含む。以下同項までにおいて同じ。）をしなければならない。この場合において、当該非課税口座廃止通知書の交付又は電磁的方法による非課税口座廃止通知書記載事項の提供の基因となつた非課税口座において、当該非課税口座を廃止した日の属する年分の金融商品取引業者等変更届出書の提出をする日以前に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に既に上場株式等を受け入れの受入れをしているときは、当該廃止した日から同日の属する年の九月三十日までの間は、当該金融商品取引業者等の営業所の長は、当該非課税口座廃止通知書その他財務省令で定める書類及び電磁的方法により提供された当該非課税口座廃止通知書記載事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）金融商品取引業者等変更届出書を受理することができない。

This article's changes go on in the next part.