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

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/history/art-53/par-1/item-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 53, paragraph (1), item (ix) (第五十三条第一項第九号) 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 (ix) (第五十三条第一項第九号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1/item-9 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-53/par-1/item-9)
- 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:

> 租税特別措置法第三十七条の十四の二第八項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税）の規定により徴収された所得税の額がある場合には、同条第五項第一号に規定する未成年者口座が開設されていた同号に規定する金融商品取引業者等の営業所（同号に規定する営業所をいう。）ごとに、同条第八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、その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):

> if there is an amount of income tax collected pursuant to Article 37-14-2, paragraph (8) (Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account) of the Act on Special Measures Concerning Taxation, for each business office of a financial instruments business operator, etc. prescribed in paragraph (5), item (i) of that Article (meaning a business office prescribed in that item) at which the minor's account prescribed in that item had been opened, the amount obtained by deducting the amount listed in paragraph (8), item (ii) of that Article from the amount listed in item (i) of that paragraph, the amount of income tax collected, 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:

> 租税特別措置法第三十七条の十四第八項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税）の規定により徴収された所得税の額がある場合には、同条第五項第一号に規定する非課税口座が開設されていた同号に規定する金融商品取引業者等の営業所（同号に規定する営業所をいう。）ごとに、同条第八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、その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):

> if there is an amount of income tax collected pursuant to Article 37-14, paragraph (8) (Exemption from Taxation of Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Tax-Exempt Account) of the Act on Special Measures Concerning Taxation, for each business office of a financial instruments business operator, etc. prescribed in paragraph (5), item (i) of that Article (meaning a business office prescribed in that item) at which the tax-exempt account prescribed in that item had been opened, the amount obtained by deducting the amount listed in paragraph (8), item (ii) of that Article from the amount listed in item (i) of that paragraph, the amount of income tax collected, 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)