# Supplementary Provisions, Article 35-3-3, paragraph (8), item (v), 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-8/item-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 35-3-3, paragraph (8), item (v) (附則第三十五条の三の三第八項第五号) 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 (8), item (v) (附則第三十五条の三の三第八項第五号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-5 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-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:

> 第三号の規定の適用を受ける当該未成年者口座を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、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の未成年者口座内上場株式等（租税特別措置法第三十七条の十四の二第五項第二号ヘ（２）に規定する譲渡又は贈与がされたものを除く。）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の取得をしたものと、第三号の未成年者口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における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の取得をしたものとそれぞれみなす。

English (Machine translation, not official):

> a person liable for the income levy of municipal inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a minor's account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14-2, paragraph (5), item (ii), (f), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a minor's account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, respectively.

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

Japanese:

> 第三号の規定の適用を受ける当該未成年者口座を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、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の未成年者口座内上場株式等（租税特別措置法第三十七条の十四の二第五項第二号ヘ（２）に規定する譲渡又は贈与がされたものを除く。）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の取得をしたものと、第三号の未成年者口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における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の取得をしたものとそれぞれみなす。

English (Machine translation, not official):

> a person liable for the income levy of municipal inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a minor's account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14-2, paragraph (5), item (ii), (f), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a minor's account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a minor's account, for the amount at the time of withdrawal as of that time, respectively.

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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)