Article 9-9Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account
第九条の九（未成年者口座内の少額上場株式等に係る配当所得の非課税）
Income tax is not imposed on the dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 37-14-2, paragraph (1) (hereinafter referred to as "listed shares, etc. in a minor's account" in this paragraph) which are listed in item (i), (a) through (c) of the preceding Article and which a resident, or a nonresident who has a permanent establishment, who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) (hereinafter referred to as a "minor's account" in this Article) at a business office of a financial instruments business operator, etc. is to receive within the period specified in each of the following items for the category of listed shares, etc. in a minor's account listed in that item (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan as prescribed in that Article; hereinafter referred to as "dividends, etc. on listed shares, etc. in a minor's account" in this Article and Article 37-14-2, paragraphs (27) and (31)).
金融商品取引業者等の営業所に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（以下この条において「未成年者口座」という。）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、次の各号に掲げる第三十七条の十四の二第一項に規定する未成年者口座内上場株式等（以下この項において「未成年者口座内上場株式等」という。）の区分に応じ当該各号に定める期間内に支払を受けるべき当該未成年者口座内上場株式等の配当等で前条第一号イからハまでに掲げるもの（当該金融商品取引業者等が同条に規定する国内における支払の取扱者であるものに限る。以下この条並びに第三十七条の十四の二第二十七項及び第三十一項において「未成年者口座内上場株式等の配当等」という。）については、所得税を課さない。
listed shares, etc. in a minor's account held in a tax-exempt management account prescribed in Article 37-14-2, paragraph (5), item (iii): the period from the date on which the tax-exempt management account was established in the minor's account until the date on which five years have elapsed from January 1 of the year that includes that date;
第三十七条の十四の二第五項第三号に規定する非課税管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間
listed shares, etc. in a minor's account held in a continued management account prescribed in Article 37-14-2, paragraph (5), item (iv): the period from the date on which the continued management account was established in the minor's account until December 31 of the year preceding the year in which the person who opened the minor's account is 18 years of age as of January 1.
第三十七条の十四の二第五項第四号に規定する継続管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該継続管理勘定を設けた日から当該未成年者口座を開設した者がその年一月一日において十八歳である年の前年十二月三十一日までの間
If, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of a resident, or a nonresident who has a permanent establishment, who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article, or by December 31, 2023, whichever is earlier, an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article (hereinafter referred to as an "event of non-performance of contract, etc." in this Article) occurs, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of the preceding paragraph did not apply to the dividends, etc. on listed shares, etc. in a minor's account to be received during the period from the time of the establishment of the minor's account until the time of the occurrence of the event of non-performance of contract, etc., and that the dividends, etc. on listed shares, etc. in a minor's account were paid at the time of the occurrence of the event of non-performance of contract, etc.
未成年者口座及び第三十七条の十四の二第五項第五号に規定する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同条第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに同条第六項に規定する契約不履行等事由（以下この条において「契約不履行等事由」という。）が生じた場合には、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については前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おいて当該未成年者口座内上場株式等の配当等の支払があつたものとみなして、この法律及び所得税法の規定を適用する。
The provisions of Article 8-5, paragraph (1) are to be applied to dividends, etc. on listed shares, etc. in a minor's account to which the provisions of the preceding paragraph have been applied, notwithstanding the provisions of paragraph (4) of that Article, for each total of the amount of dividend income pertaining to the dividends, etc. on listed shares, etc. in a minor's account deemed to have been paid at the time of the occurrence of the event of non-performance of contract, etc. referred to in the preceding paragraph.