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

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-35-3-3/par-3/item-2. 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 35-3-3, paragraph (3), item (ii) (附則第三十五条の三の三第三項第二号) 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 (ii) (附則第三十五条の三の三第三項第二号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2)
- 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租税特別措置法第三十七条の十四の二第四項第一号に規定する他の保管口座（第八項において「他の保管口座」という。）又は非課税管理勘定若しくは継続管理勘定への移管（同条第五項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管があつた時における払出し時の金額により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 listed shares, etc. in a minor's account that have, between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)) or to a tax-exempt management account or continuing management account (excluding a transfer of custody by a cause specified by Cabinet Order prescribed in paragraph (5), item (ii), (f), (1) of that Article; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody;

## 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 (ii); 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租税特別措置法第三十七条の十四の二第四項第一号に規定する他の保管口座（第八項において「他の保管口座」という。）又は非課税管理勘定若しくは継続管理勘定への移管（同条第五項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管があつた時における払出し時の金額により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 listed shares, etc. in a minor's account that have, between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)) or to a tax-exempt management account or continuing management account (excluding a transfer of custody by a cause specified by Cabinet Order prescribed in paragraph (5), item (ii), (f), (1) of that Article; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody;

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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)