Supplementary Provisions, Article 35-3-4Special Provisions on Prefectural Inhabitant Tax on Capital Gains, etc. Relating to Listed Shares, etc. in a Minor's Account
第三十五条の三の四（未成年者口座内上場株式等に係る譲渡所得等に係る道府県民税の課税の特例）
Moves to Supplementary Provisions, Article 35-3-5, paragraph (1) on (Act No. 2 of 2026)
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。
Moves to Supplementary Provisions, Article 35-3-5, paragraph (2) on (Act No. 2 of 2026)
With regard to the application of the provisions of Article 24, paragraph (1), item (vii) and Article 71-51, paragraphs (1) and (2) where the provisions of the preceding paragraph apply, the phrase "an individual who receives payment of consideration, etc. for the transfer of specified shares, etc. and who has a domicile in the prefecture as of January 1 of the year that includes the date on which the payment of that consideration, etc. for the transfer of specified shares, etc. is to be received" in that item is deemed to be replaced with "an individual who opens a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation and who has a domicile in the prefecture as of January 1 of the year that includes the date of the closing of that minor's account due to an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article (referred to as "closing of a minor's account" in Article 71-51, paragraphs (1) and (2))", the phrase "a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation with which a withholding-option account has been opened, and which pays consideration, etc. for the transfer of specified shares, etc. to an individual who has a domicile in the prefecture as of January 1 of the year that includes the day on which the individual is to receive payment of that consideration, etc. for the transfer of specified shares, etc." in Article 71-51, paragraph (1) is deemed to be replaced with "a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) of the Act on Special Measures Concerning Taxation with which the minor's account of an individual who has a domicile in the prefecture as of January 1 of the year that includes the date of the closing of a minor's account has been opened", the phrase "when paying consideration, etc. for the transfer of specified shares, etc." in paragraph (2) of that Article is deemed to be replaced with "upon the closing of a minor's account", the phrase "January 10 of the year following the year that includes the date of that collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the 10th day of the month following the month that includes the date of that collection", and the phrase "the individual receiving payment of that consideration, etc. for the transfer of specified shares, etc. had his or her domicile as of January 1 of the year that includes the day on which that individual is to receive payment of that consideration, etc." in that paragraph is deemed to be replaced with "the individual had his or her domicile as of January 1 of the year that includes the date of the closing of a minor's account".
前項の規定の適用がある場合における第二十四条第一項第七号並びに第七十一条の五十一第一項及び第二項の規定の適用については、同号中「特定株式等譲渡対価等の支払を受ける個人で当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「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を開設する個人で同条第六項に規定する契約不履行等事由による当該未成年者口座の廃止（第七十一条の五十一第一項及び第二項において「未成年者口座の廃止」という。）の日」と、第七十一条の五十一第一項中「選択口座が開設されている租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で特定株式等譲渡対価等の支払を受けるべき日」とあるのは「未成年者口座の廃止の日」と、「に対して当該特定株式等譲渡対価等の支払をするもの」とあるのは「の当該未成年者口座が開設されている租税特別措置法第三十七条の十四第一項に規定する金融商品取引業者等」と、同条第二項中「特定株式等譲渡対価等の支払をする際」とあるのは「未成年者口座の廃止の際」と、「年の翌年の一月十日（政令で定める場合にあつては、政令で定める日）」とあるのは「月の翌月十日」と、「特定株式等譲渡対価等の支払を受ける個人が当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「未成年者口座の廃止の日」とする。
Changes and moves to Supplementary Provisions, Article 35-3-5, paragraph (3) on (Act No. 2 of 2026)
With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-4, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-4, paragraph (2)".
前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の四第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。
Moves to Supplementary Provisions, Article 35-3-5, paragraph (4) on (Act No. 2 of 2026)
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
前三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)
closing of a minor's accountmachine translation
「未成年者口座の廃止」
In the wording Article 35-3-4, paragraph 2 of the supplementary provisions (附則) gives Article 24, paragraph 1, item 7 and Article 71-51, paragraphs 1 and 2, the closing of a minor's account (未成年者口座) as defined in Article 37-14-2, paragraph 5, item 1 of the Act on Special Measures Concerning Taxation because of a breach of contract or similar event (契約不履行等事由) under paragraph 6 of that Article.
Short name set inSupplementary Provisions, Article 35-3-4, paragraph (2)· applies only in this provision and in Article 71-51, paragraphs (1) and (2)