# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の九 (Article 9-9) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第九条の九 (Article 9-9)（未成年者口座内の少額上場株式等に係る配当所得の非課税） — address `art-9-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-9-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-9 - 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. --- ### 第九条の九（未成年者口座内の少額上場株式等に係る配当所得の非課税） — Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account caption: machine translation, not official art-9-9 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9 · https://japanlaw.org/l/332AC0000000026/art-9-9 **第一項** 金融商品取引業者等の営業所に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（以下この条において「未成年者口座」という。）を開設している居住者又は恒久的施設を有する非居住者が、次の各号に掲げる第三十七条の十四の二第一項に規定する未成年者口座内上場株式等（以下この項において「未成年者口座内上場株式等」という。）の区分に応じ当該各号に定める期間内に支払を受けるべき当該未成年者口座内上場株式等の配当等で前条第一号イからハまでに掲げるもの（当該金融商品取引業者等が同条に規定する国内における支払の取扱者であるものに限る。以下この条並びに第三十七条の十四の二第二十七項及び第三十一項において「未成年者口座内上場株式等の配当等」という。）については、所得税を課さない。 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 Income tax is not imposed on the dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 37-14-2, paragraph (1) (hereinafter referred to as "listed shares, etc. in a minor's account" in this paragraph) which are listed in item (i), (a) through (c) of the preceding Article and which a resident, or a nonresident who has a permanent establishment, who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) (hereinafter referred to as a "minor's account" in this Article) at a business office of a financial instruments business operator, etc. is to receive within the period specified in each of the following items for the category of listed shares, etc. in a minor's account listed in that item (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan as prescribed in that Article; hereinafter referred to as "dividends, etc. on listed shares, etc. in a minor's account" in this Article and Article 37-14-2, paragraphs (27) and (31)). machine translation, not official **一** 第三十七条の十四の二第五項第三号に規定する非課税管理勘定に係る未成年者口座内上場株式等　当該未成年者口座に当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間 art-9-9/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1/item-1 listed shares, etc. in a minor's account held in a tax-exempt management account prescribed in Article 37-14-2, paragraph (5), item (iii): the period from the date on which the tax-exempt management account was established in the minor's account until the date on which five years have elapsed from January 1 of the year that includes that date; machine translation, not official **二** 第三十七条の十四の二第五項第四号に規定する継続管理勘定に係る未成年者口座内上場株式等　当該未成年者口座に当該継続管理勘定を設けた日から当該未成年者口座を開設した者がその年一月一日において十八歳である年の前年十二月三十一日までの間 art-9-9/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1/item-2 listed shares, etc. in a minor's account held in a continued management account prescribed in Article 37-14-2, paragraph (5), item (iv): the period from the date on which the continued management account was established in the minor's account until December 31 of the year preceding the year in which the person who opened the minor's account is 18 years of age as of January 1. machine translation, not official **第二項** 未成年者口座及び第三十七条の十四の二第五項第五号に規定する課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の同条第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに同条第六項に規定する契約不履行等事由（以下この条において「契約不履行等事由」という。）が生じた場合には、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おいて当該未成年者口座内上場株式等の配当等の支払があつたものとみなして、この法律及び所得税法の規定を適用する。 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 If, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of a resident, or a nonresident who has a permanent establishment, who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article, or by December 31, 2023, whichever is earlier, an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article (hereinafter referred to as an "event of non-performance of contract, etc." in this Article) occurs, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of the preceding paragraph did not apply to the dividends, etc. on listed shares, etc. in a minor's account to be received during the period from the time of the establishment of the minor's account until the time of the occurrence of the event of non-performance of contract, etc., and that the dividends, etc. on listed shares, etc. in a minor's account were paid at the time of the occurrence of the event of non-performance of contract, etc. machine translation, not official **第三項** 前項の規定の適用があつた未成年者口座内上場株式等の配当等についての第八条の五第一項の規定の適用は、同条第四項の規定にかかわらず、前項の契約不履行等事由が生じた時に支払があつたものとみなされた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の合計額ごとに行うものとする。 art-9-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-3 The provisions of Article 8-5, paragraph (1) are to be applied to dividends, etc. on listed shares, etc. in a minor's account to which the provisions of the preceding paragraph have been applied, notwithstanding the provisions of paragraph (4) of that Article, for each total of the amount of dividend income pertaining to the dividends, etc. on listed shares, etc. in a minor's account deemed to have been paid at the time of the occurrence of the event of non-performance of contract, etc. referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-9-9/par-1: この条 → 租税特別措置法 第九条の九 (Article 9-9), art-9-9 — https://japanlaw.org/en/special-taxation-measures-act/art-9-9 · https://japanlaw.org/l/332AC0000000026/art-9-9 - art-9-9/par-1: 第三十七条の十四の二第一項 → 租税特別措置法 第三十七条の十四の二第一項 (Article 37-14-2, paragraph (1)), art-37-14-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-1 - art-9-9/par-1: 前条第一号 → 租税特別措置法 第九条の八第一項第一号 (Article 9-8, paragraph (1), item (i)), art-9-8/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1 - art-9-9/par-1: 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 - art-9-9/par-1: 第三十一項 → 租税特別措置法 第三十七条の十四の二第三十一項 (Article 37-14-2, paragraph (31)), art-37-14-2/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-31 - art-9-9/par-1: 第三十七条の十四の二第二十七項 → 租税特別措置法 第三十七条の十四の二第二十七項 (Article 37-14-2, paragraph (27)), art-37-14-2/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-27 - art-9-9/par-1: この項 → 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 - art-9-9/par-1: 同条 → 租税特別措置法 第九条の八 (Article 9-8), art-9-8 — https://japanlaw.org/en/special-taxation-measures-act/art-9-8 · https://japanlaw.org/l/332AC0000000026/art-9-8 - art-9-9/par-1/item-1: 第三十七条の十四の二第五項第三号 → 租税特別措置法 第三十七条の十四の二第五項第三号 (Article 37-14-2, paragraph (5), item (iii)), art-37-14-2/par-5/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-3 - art-9-9/par-1/item-2: 第三十七条の十四の二第五項第四号 → 租税特別措置法 第三十七条の十四の二第五項第四号 (Article 37-14-2, paragraph (5), item (iv)), art-37-14-2/par-5/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-4 - art-9-9/par-2: この条 → 租税特別措置法 第九条の九 (Article 9-9), art-9-9 — https://japanlaw.org/en/special-taxation-measures-act/art-9-9 · https://japanlaw.org/l/332AC0000000026/art-9-9 - art-9-9/par-2: 同条第六項 → 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 - art-9-9/par-2: 前項 → 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 - art-9-9/par-2: 第三十七条の十四の二第五項第五号 → 租税特別措置法 第三十七条の十四の二第五項第五号 (Article 37-14-2, paragraph (5), item (v)), art-37-14-2/par-5/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-5 - art-9-9/par-2: 同条第四項第三号 → 租税特別措置法 第三十七条の十四の二第四項第三号 (Article 37-14-2, paragraph (4), item (iii)), art-37-14-2/par-4/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-3 - art-9-9/par-3: 同条第四項 → 租税特別措置法 第八条の五第四項 (Article 8-5, paragraph (4)), art-8-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-4 - art-9-9/par-3: 前項 → 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 - art-9-9/par-3: 第八条の五第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九条の八第一項（非課税口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1 - 租税特別措置法 第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1 - 租税特別措置法 第九条の九第二項（未成年者口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-2 - 租税特別措置法 第九条の九第三項（未成年者口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-3 - 租税特別措置法 第三十七条の十四の二第五項第一号（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — 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 - 租税特別措置法 第三十七条の十四の二第五項第二号（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-2 - 租税特別措置法 第三十七条の十四の二第五項第六号（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-6 - 租税特別措置法 第三十七条の十四の二第二十項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20 - 租税特別措置法 第三十七条の十四の二第二十一項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-21 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-21 - 租税特別措置法 第三十七条の十四の二第二十五項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-25 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-25 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-015, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07