# Supplementary Provisions, Article 35-3-2, paragraph (1), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-35-3-2/par-1. 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 Supplementary Provisions, Article 35-3-2, paragraph (1) (附則第三十五条の三の二第一項) changed with each amendment, and how it will change. - Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act - Provision: Supplementary Provisions, Article 35-3-2, paragraph (1) (附則第三十五条の三の二第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-2/par-1) - The law's amendments: https://japanlaw.org/en/local-tax-act/amendments - 2 wordings, oldest first. ## 1. Before Act No. 2 of 2026 - State: In force Japanese: > 道府県民税の所得割の納税義務者が、前年中に租税特別措置法第三十七条の十四第五項第二号に規定する非課税上場株式等管理契約（以下この条において「非課税上場株式等管理契約」という。）、同項第四号に規定する非課税累積投資契約（以下この条において「非課税累積投資契約」という。）又は同項第六号に規定する特定非課税累積投資契約（以下この条において「特定非課税累積投資契約」という。）に基づき同法第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）（その者が二以上の同法第三十七条の十四第五項第一号に規定する非課税口座（以下この条において「非課税口座」という。）を有する場合には、それぞれの非課税口座に係る非課税口座内上場株式等。以下この項及び第四項において同じ。）の譲渡をした場合には、政令で定めるところにより、当該非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該非課税口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。 English (Machine translation, not official): > Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made, under a contract for managing tax-exempt listed shares, etc. prescribed in Article 37-14, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "contract for managing tax-exempt listed shares, etc."), a tax-exempt cumulative investment contract prescribed in item (iv) of that paragraph (hereinafter in this Article referred to as "tax-exempt cumulative investment contract") or a specified tax-exempt cumulative investment contract prescribed in item (vi) of that paragraph (hereinafter in this Article referred to as "specified tax-exempt cumulative investment contract"), a transfer of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article (hereinafter in this Article referred to as "listed shares, etc. in a tax-exempt account") (where the person has two or more tax-exempt accounts prescribed in paragraph (5), item (i) of that Article (hereinafter in this Article referred to as "tax-exempt account"), the listed shares, etc. in a tax-exempt account relating to each tax-exempt account; the same applies hereinafter in this paragraph and paragraph (4)), the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a tax-exempt account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a tax-exempt account. ## 2. 1 January 2027 — Act No. 2 of 2026 - State: Not yet in force - Takes effect: 1 January 2027 - The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002 Japanese: > 道府県民税の所得割の納税義務者が、前年中に租税特別措置法第三十七条の十四第五項第二号に規定する非課税上場株式等管理契約（以下この条において「非課税上場株式等管理契約」という。）、同項第四号に規定する非課税累積投資契約（以下この条において「非課税累積投資契約」という。）又は同項第六号に規定する特定非課税累積投資契約（以下この条において「特定非課税累積投資契約」という。）に基づき同法第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）（その者が二以上の非課税口座を有する場合には、それぞれの非課税口座に係る非課税口座内上場株式等。以下この項及び第六項において同じ。）の譲渡をした場合には、政令で定めるところにより、当該非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該非課税口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。 English (Machine translation, not official): > Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made, under a contract for managing tax-exempt listed shares, etc. prescribed in Article 37-14, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "contract for managing tax-exempt listed shares, etc."), a tax-exempt cumulative investment contract prescribed in item (iv) of that paragraph (hereinafter in this Article referred to as "tax-exempt cumulative investment contract") or a specified tax-exempt cumulative investment contract prescribed in item (vi) of that paragraph (hereinafter in this Article referred to as "specified tax-exempt cumulative investment contract"), a transfer of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article (hereinafter in this Article referred to as "listed shares, etc. in a tax-exempt account") (where the person has two or more tax-exempt accounts, the listed shares, etc. in a tax-exempt account relating to each tax-exempt account; the same applies hereinafter in this paragraph and paragraph (6)), the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a tax-exempt account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a tax-exempt account. --- ## Sources - The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226) - English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487) - 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/325AC0000000226/20270101_507AC0000000007) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)