# Article 53, paragraph (1), item (vii), its wordings — Regulation for Enforcement of the Income Tax Act

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How the wording of Article 53, paragraph (1), item (vii) (第五十三条第一項第七号) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
- Provision: Article 53, paragraph (1), item (vii) (第五十三条第一項第七号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1/item-7 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-53/par-1/item-7)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 17 of 2026

- State: In force

Japanese:

> 租税特別措置法第九条の九第二項（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）に規定する契約不履行等事由が生じたことにより同条第一項の規定の適用がなかつたものとみなされた同項に規定する未成年者口座内上場株式等の配当等について、当該未成年者口座内上場株式等の配当等に係る同項に規定する非課税口座が開設されていた同項に規定する金融商品取引業者等の営業所（同項に規定する営業所をいう。）ごとに、その未成年者口座内上場株式等の配当等の額、当該未成年者口座内上場株式等の配当等につき同法第八条の三第三項、第九条の二第二項又は第九条の三の二第一項の規定により徴収された所得税の額並びにその金融商品取引業者等の営業所の名称及び所在地又は法人番号

English (Machine translation, not official):

> with respect to the 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 for which the provisions of that paragraph have been deemed not to apply because a cause such as non-performance of the contract prescribed in Article 9-9, paragraph (2) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act has arisen, for each business office of a financial instruments business operator, etc. prescribed in Article 9-9, paragraph (1) of that Act (meaning a business office prescribed in that paragraph) at which the tax-exempt account prescribed in that paragraph pertaining to those dividends and similar income on listed shares, etc. in a minor's account had been opened, the amount of those dividends and similar income on listed shares, etc. in a minor's account, the amount of income tax collected on those dividends and similar income on listed shares, etc. in a minor's account pursuant to Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;

## 2. 1 January 2027 — Ministry of Finance Order No. 17 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Ministry of Finance Order No. 17 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017

Japanese:

> 租税特別措置法第九条の八第二項（非課税口座内の少額上場株式等に係る配当所得の非課税）に規定する契約不履行等事由が生じたことにより同条第一項の規定の適用がなかつたものとされる同項に規定する非課税口座内上場株式等の配当等について、当該非課税口座内上場株式等の配当等に係る同項に規定する非課税口座が開設されていた同項に規定する金融商品取引業者等の営業所（同項に規定する営業所をいう。）ごとに、その非課税口座内上場株式等の配当等の額、当該非課税口座内上場株式等の配当等につき同法第八条の三第三項又は第九条の三の二第一項の規定により徴収された所得税の額並びにその金融商品取引業者等の営業所の名称及び所在地又は法人番号

English (Machine translation, not official):

> with respect to the dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in Article 9-8, paragraph (1) of the Act on Special Measures Concerning Taxation for which the provisions of that paragraph are treated as not having applied because a cause such as non-performance of the contract prescribed in Article 9-8, paragraph (2) (Exemption from Taxation of Dividend Income from Small-Amount Listed Shares, etc. in a Tax-Exempt Account) of that Act has arisen, for each business office of a financial instruments business operator, etc. prescribed in Article 9-8, paragraph (1) of that Act (meaning a business office prescribed in that paragraph) at which the tax-exempt account prescribed in that paragraph pertaining to those dividends and similar income on listed shares, etc. in a tax-exempt account had been opened, the amount of those dividends and similar income on listed shares, etc. in a tax-exempt account, the amount of income tax collected on those dividends and similar income on listed shares, etc. in a tax-exempt account pursuant to Article 8-3, paragraph (3) or Article 9-3-2, paragraph (1) of that Act, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_507M60000040018)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_508M60000040017)