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

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How the wording of Supplementary Provisions, Article 35-3-3, paragraph (3), item (i) (附則第三十五条の三の三第三項第一号) 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 35-3-3, paragraph (3), item (i) (附則第三十五条の三の三第三項第一号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-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:

> 当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

English (Machine translation, not official):

> with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a minor's account made between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account for those listed shares, etc. in a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose;

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Moved to Supplementary Provisions, Article 35-3-4, paragraph (3), item (i); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

English (Machine translation, not official):

> with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a minor's account made between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account for those listed shares, etc. in a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose;

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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)