# 地方税法 / Local Tax Act — 第三十三条の二の二 (Supplementary Provisions, Article 33-2-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2. 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. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十三条の二の二 (Supplementary Provisions, Article 33-2-2)（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — address `suppl-3251-226/art-33-2-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十三条の二の二（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax on Dividend Income Relating to Listed Shares, etc. in a Minor's Account caption: machine translation, not official suppl-3251-226/art-33-2-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2 **第一項** 道府県は、租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この項、附則第三十五条の三の三及び附則第三十五条の三の四第一項において「未成年者口座」という。）を開設している個人について、同法第三十七条の十四の二第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の三第三項及び第八項並びに附則第三十五条の三の四第一項において「契約不履行等事由」という。）が生じ、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等（同法第九条の九第一項に規定する未成年者口座内上場株式等の配当等をいう。）が同法第九条の九第二項の規定により支払があつたものとみなされたときは、当該未成年者口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。 suppl-3251-226/art-33-2-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-1 Where, for an individual who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-3 of the Supplementary Provisions and Article 35-3-4, paragraph (1) of the Supplementary Provisions referred to as a "minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-3, paragraphs (3) and (8) of the Supplementary Provisions and Article 35-3-4, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred, and dividends and similar income on listed shares, etc. in a minor's account (meaning dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) of the Act on Special Measures Concerning Taxation) that were due to be received between the time of the establishment of that minor's account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-9, paragraph (2) of the Act on Special Measures Concerning Taxation, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a minor's account. machine translation, not official **第二項** 前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の二第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。 suppl-3251-226/art-33-2-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-2 With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-2, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which". machine translation, not official **第三項** 前二項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-33-2-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-3 Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-33-2-2/par-1: 租税特別措置法第三十七条の十四の二第五項第一号 → 租税特別措置法 第三十七条の十四の二第五項第一号 (Article 37-14-2, paragraph (5), item (i)), art-37-14-2/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-1 - suppl-3251-226/art-33-2-2/par-1: この項 → 地方税法 附則第三十三条の二の二第一項 (Supplementary Provisions, Article 33-2-2, paragraph (1)), suppl-3251-226/art-33-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-1 - suppl-3251-226/art-33-2-2/par-1: 附則第三十五条の三の三 → 地方税法 附則第三十五条の三の三 (Supplementary Provisions, Article 35-3-3), suppl-3251-226/art-35-3-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3 - suppl-3251-226/art-33-2-2/par-1: 附則第三十五条の三の四第一項 → 地方税法 附則第三十五条の三の四第一項 (Supplementary Provisions, Article 35-3-4, paragraph (1)), suppl-3251-226/art-35-3-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-4/par-1 - suppl-3251-226/art-33-2-2/par-1: 同法第三十七条の十四の二第六項 → 租税特別措置法 第三十七条の十四の二第六項 (Article 37-14-2, paragraph (6)), art-37-14-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6 - suppl-3251-226/art-33-2-2/par-1: 附則第三十五条の三の三第三項 → 地方税法 附則第三十五条の三の三第三項 (Supplementary Provisions, Article 35-3-3, paragraph (3)), suppl-3251-226/art-35-3-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3 - suppl-3251-226/art-33-2-2/par-1: 第八項 → 地方税法 附則第三十五条の三の三第八項 (Supplementary Provisions, Article 35-3-3, paragraph (8)), suppl-3251-226/art-35-3-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8 - suppl-3251-226/art-33-2-2/par-1: 同法第九条の九第一項 → 租税特別措置法 第九条の九第一項 (Article 9-9, paragraph (1)), art-9-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1 - suppl-3251-226/art-33-2-2/par-1: 同法第九条の九第二項 → 租税特別措置法 第九条の九第二項 (Article 9-9, paragraph (2)), art-9-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-2 - suppl-3251-226/art-33-2-2/par-2: 前項 → 地方税法 附則第三十三条の二の二第一項 (Supplementary Provisions, Article 33-2-2, paragraph (1)), suppl-3251-226/art-33-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-1 - suppl-3251-226/art-33-2-2/par-2: 第二十四条第一項第六号 → 地方税法 第二十四条第一項第六号 (Article 24, paragraph (1), item (vi)), art-24/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-24/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-24/par-1/item-6 - suppl-3251-226/art-33-2-2/par-2: 第七十一条の三十一第一項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/en/local-tax-act/art-71-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-1 - suppl-3251-226/art-33-2-2/par-2: 第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/en/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2 - suppl-3251-226/art-33-2-2/par-3: 前二項 → 地方税法 附則第三十三条の二の二第一項 (Supplementary Provisions, Article 33-2-2, paragraph (1)), suppl-3251-226/art-33-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-1 - suppl-3251-226/art-33-2-2/par-3: 前二項 → 地方税法 附則第三十三条の二の二第二項 (Supplementary Provisions, Article 33-2-2, paragraph (2)), suppl-3251-226/art-33-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第三十三条の二の二第一項（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-1 - 地方税法 附則第三十三条の二の二第二項（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-2 - 地方税法 附則第三十三条の二の二第三項（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-216, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27