# Supplementary Provisions, Article 35-3-3, paragraph (4), 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-4. 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 (4) (附則第三十五条の三の三第四項) 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 35-3-3, paragraph (4) (附則第三十五条の三の三第四項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-3/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:

> 前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる未成年者口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該未成年者口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、道府県民税に関する法令の規定の適用については、ないものとみなす。

English (Machine translation, not official):

> In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a minor's account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a minor's account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning prefectural inhabitant tax.

## 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 (4); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる未成年者口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該未成年者口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、道府県民税に関する法令の規定の適用については、ないものとみなす。

English (Machine translation, not official):

> In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a minor's account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a minor's account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning prefectural inhabitant tax.

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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)