# Supplementary Provisions, Article 35-3-3, paragraph (7), 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-7. 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 (7) (附則第三十五条の三の三第七項) 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 (7) (附則第三十五条の三の三第七項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-7 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-3/par-7)
- 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の二第四項各号に掲げる事由により、非課税管理勘定又は継続管理勘定からの未成年者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未成年者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未成年者口座管理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若しくは返還又は同項第三号イに掲げる廃止による未成年者口座内上場株式等の払出しがあつた非課税管理勘定又は継続管理勘定が設けられている未成年者口座を開設し、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、当該移管若しくは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若しくは返還又は廃止による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者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相続若しくは遺贈又は同項第三号ロに掲げる贈与により払出しがあつた未成年者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、当該相続若しくは遺贈又は贈与の時に、その払出し時の金額をもつて当該未成年者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 37-14-2, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a minor's account has been withdrawn from a tax-exempt management account or continuing management account, the listed shares, etc. in a minor's account that have been withdrawn are deemed to have been transferred under a contract for management of a minor's account, at the time the cause arose, for the amount at the time of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 minor's account in which there is established the tax-exempt management account or continuing management account from which listed shares, etc. in a minor's account were withdrawn through the transfer of custody or return set out in item (i) of that paragraph or the closing set out in item (iii), (a) of that paragraph is deemed to have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 minor's account, in a number equal to the number of those listed shares, etc. in a minor's 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 minor's account withdrawn through the inheritance or bequest set out in item (ii) of that paragraph or the gift set out in item (iii), (b) of that paragraph is deemed to have acquired, at the time of that inheritance, bequest or gift, shares, etc. of the same class as those listed shares, etc. in a minor's 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 Supplementary Provisions, Article 35-3-4, 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の二第四項各号に掲げる事由により、非課税管理勘定又は継続管理勘定からの未成年者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未成年者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未成年者口座管理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若しくは返還又は同項第三号イに掲げる廃止による未成年者口座内上場株式等の払出しがあつた非課税管理勘定又は継続管理勘定が設けられている未成年者口座を開設し、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、当該移管若しくは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若しくは返還又は廃止による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者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相続若しくは遺贈又は同項第三号ロに掲げる贈与により払出しがあつた未成年者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、当該相続若しくは遺贈又は贈与の時に、その払出し時の金額をもつて当該未成年者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 37-14-2, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a minor's account has been withdrawn from a tax-exempt management account or continuing management account, the listed shares, etc. in a minor's account that have been withdrawn are deemed to have been transferred under a contract for management of a minor's account, 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 minor's account in which there is established the tax-exempt management account or continuing management account from which listed shares, etc. in a minor's account were withdrawn through the transfer of custody or return set out in item (i) of that paragraph or the closing set out in item (iii), (a) 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 minor's account, in a number equal to the number of those listed shares, etc. in a minor's 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 minor's account withdrawn through the inheritance or bequest set out in item (ii) of that paragraph or the gift set out in item (iii), (b) of that paragraph is deemed to have acquired, at the time of that inheritance, bequest or gift, shares, etc. of the same class as those listed shares, etc. in a minor's 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.

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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)