# Supplementary Provisions, Article 35-3-2, paragraph (5), 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-5. 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 (5) (附則第三十五条の三の二第五項) 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 (5) (附則第三十五条の三の二第五項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-5 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-2/par-5) - 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: > 租税特別措置法第三十七条の十四第四項各号に掲げる事由により、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定からの非課税口座内上場株式等の一部又は全部の払出しがあつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、払出し時の金額により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く譲渡があつたものと、同項第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた市町村民税の所得割の納税義務者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した市町村民税の所得割の納税義務者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第五項から第八項までの規定その他の市町村民税に関する規定を適用する。 English (Machine translation, not official): > Where, by reason of a cause set out in the items of Article 37-14, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a tax-exempt account has been withdrawn from a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account, the listed shares, etc. in a tax-exempt account that have been withdrawn are deemed to have been transferred under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, at the time the cause arose, for the amount at the time of withdrawal, a person liable for the income levy of municipal inhabitant tax who has opened, or had opened, a tax-exempt account in which there is established the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn through the transfer of custody, return or closing set out in item (i) of that paragraph is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of municipal inhabitant tax who has acquired listed shares, etc. in a tax-exempt account withdrawn through the gift, inheritance or bequest set out in item (ii) of that paragraph is deemed to have acquired, at the time of that gift, inheritance or bequest, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal, respectively, and the provisions concerning municipal inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (5) through (8) of the Supplementary Provisions, apply. ## 2. 1 January 2027 — Act No. 2 of 2026 - State: Not yet in force - Takes effect: 1 January 2027 - The amendment: Moved to paragraph (7); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002 Japanese: > 租税特別措置法第三十七条の十四第四項各号に掲げる事由により、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定からの非課税口座内上場株式等の一部又は全部の払出しがあつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、払出し時の金額により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く譲渡があつたものと、同項第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた市町村民税の所得割の納税義務者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した市町村民税の所得割の納税義務者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第五項から第八項までの規定その他の市町村民税に関する規定を適用する。 English (Machine translation, not official): > Where, by reason of a cause set out in the items of Article 37-14, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a tax-exempt account has been withdrawn from a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account, the listed shares, etc. in a tax-exempt account that have been withdrawn are deemed to have been transferred under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, at the time the cause arose, for the amount at the time of withdrawal, a person liable for the income levy of municipal inhabitant tax who has opened, or had opened, a tax-exempt account in which there is established the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn through the transfer of custody, return or closing set out in item (i) of that paragraph is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of municipal inhabitant tax who has acquired listed shares, etc. in a tax-exempt account withdrawn through the gift, inheritance or bequest set out in item (ii) of that paragraph is deemed to have acquired, at the time of that gift, inheritance or bequest, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal, respectively, and the provisions concerning municipal inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (5) through (8) of the Supplementary Provisions, apply. --- ## 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)