# Supplementary Provisions, Article 35-3-2, paragraph (4), its wordings — Local Tax Act

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How the wording of Supplementary Provisions, Article 35-3-2, paragraph (4) (附則第三十五条の三の二第四項) 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 (4) (附則第三十五条の三の二第四項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-2/par-4)
- 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:

> 市町村民税の所得割の納税義務者が、前年中に非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づき非課税口座内上場株式等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 municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. in a tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, 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: Moved to paragraph (6); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 市町村民税の所得割の納税義務者が、前年中に非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づき非課税口座内上場株式等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 municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. in a tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, 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.

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## 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)