Supplementary Provisions, Article 33-2-2Special Provisions on Prefectural Inhabitant Tax on Dividend Income Relating to Listed Shares, etc. in a Minor's Account
第三十三条の二の二（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例）
Changes and moves to Supplementary Provisions, Article 33-2-3, paragraph (1) on (Act No. 2 of 2026)
Where, for an individual who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-3 of the Supplementary Provisions and Article 35-3-4, paragraph (1) of the Supplementary Provisions referred to as a "minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-3, paragraphs (3) and (8) of the Supplementary Provisions and Article 35-3-4, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred, and dividends and similar income on listed shares, etc. in a minor's account (meaning dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) of the Act on Special Measures Concerning Taxation) that were due to be received between the time of the establishment of that minor's account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-9, paragraph (2) of the Act on Special Measures Concerning Taxation, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a minor's account.
道府県は、租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この項、附則第三十五条の三の三及び附則第三十五条の三の四第一項において「未成年者口座」という。）を開設している個人について、同法第三十七条の十四の二第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の三第三項及び第八項並びに附則第三十五条の三の四第一項において「契約不履行等事由」という。）が生じ、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等（同法第九条の九第一項に規定する未成年者口座内上場株式等の配当等をいう。）が同法第九条の九第二項の規定により支払があつたものとみなされたときは、当該未成年者口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。
Changes and moves to Supplementary Provisions, Article 33-2-3, paragraph (2) on (Act No. 2 of 2026)
With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-2, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which".
前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の二第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。
Moves to Supplementary Provisions, Article 33-2-3, paragraph (3) on (Act No. 2 of 2026)
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
前二項の規定の適用に関し必要な事項は、政令で定める。
event of non-performance of contract, etc.machine translation
「契約不履行等事由」
An event by which a minor's account management contract (未成年者口座管理契約) or taxable minor's account management contract (課税未成年者口座管理契約), or its performance, stops meeting certain requirements listed in Article 37-14-2, paragraph (5), or the closing of a minor's account (未成年者口座) or taxable minor's account (課税未成年者口座) other than because of a return or similar event caused by a disaster.
Short name set inSupplementary Provisions, Article 33-2-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 35-3-3, paragraphs (3) and (8); and Supplementary Provisions, Article 35-3-4, paragraph (1)
minor's accountmachine translation
「未成年者口座」
A minor's account as defined in Article 37-14-2, paragraph 5, item 1 of the Act on Special Measures Concerning Taxation: an account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of that Act.
Short name set inSupplementary Provisions, Article 33-2-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 35-3-3; and Supplementary Provisions, Article 35-3-4, paragraph (1)