# 地方税法 / Local Tax Act — 第三十五条の三の三 (Supplementary Provisions, Article 35-3-3)

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- 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: 第三十五条の三の三 (Supplementary Provisions, Article 35-3-3)（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — address `suppl-3251-226/art-35-3-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3
- Every provision below carries its address and both URLs on the line under it.
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They are never merged and never substituted for one another.

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### 第三十五条の三の三（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — Special Provisions on Calculation of Income for Prefectural Inhabitant Tax and Municipal Inhabitant Tax Concerning Transfer of Listed Shares, etc. in a Minor's Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-35-3-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3</sup>

**第一項**  道府県民税の所得割の納税義務者が、前年中に租税特別措置法第三十七条の十四の二第五項第二号に規定する未成年者口座管理契約（以下この条において「未成年者口座管理契約」という。）に基づき同法第三十七条の十四の二第一項各号に規定する未成年者口座内上場株式等（以下この条において「未成年者口座内上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該未成年者口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made, under a contract for management of a minor's account prescribed in Article 37-14-2, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "contract for management of a minor's account"), a transfer of listed shares, etc. in a minor's account prescribed in the items of paragraph (1) of that Article (hereinafter in this Article referred to as "listed shares, etc. in a minor's account"), the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a minor's account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a minor's account.
<sup>machine translation, not official</sup>

**第二項**  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、同条第五項第三号に規定する非課税管理勘定（以下この条において「非課税管理勘定」という。）又は同項第四号に規定する継続管理勘定（以下この条において「継続管理勘定」という。）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（振替によるものを含む。以下この条において同じ。）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、その時における価額として政令で定める金額（以下この条において「払出し時の金額」という。）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、同法第三十七条の十四の二第四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、又は開設していた道府県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道府県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一項から第四項までの規定その他の道府県民税に関する規定を適用する。
<sup>suppl-3251-226/art-35-3-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-2</sup>
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 (including withdrawal by book transfer; the same applies hereinafter in this Article) from a tax-exempt management account prescribed in paragraph (5), item (iii) of that Article (hereinafter in this Article referred to as "tax-exempt management account") or a continuing management account prescribed in item (iv) of that paragraph (hereinafter in this Article referred to as "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 specified by Cabinet Order as the value at that time (hereinafter in this Article referred to as the "amount at the time of withdrawal"), a person liable for the income levy of prefectural 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 paragraph (4), item (i) of that Article 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 prefectural 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 prefectural inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (1) through (4) of the Supplementary Provisions, apply.
<sup>machine translation, not official</sup>

**第三項**  未成年者口座及び租税特別措置法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（第八項において「課税未成年者口座」という。）を開設する道府県民税の所得割の納税義務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契約不履行等事由が生じた場合には、次に定めるところにより、道府県民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該未成年者口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-3/par-3 · https://japanlaw.org/ja/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</sup>
Where an event of non-performance of contract, etc. arises, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation or by December 31, 2023, whichever is earlier, with respect to a person liable for the income levy of prefectural inhabitant tax who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article (referred to as "taxable minor's account" in paragraph (8)), the provisions concerning prefectural inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a minor's account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a minor's account:
<sup>machine translation, not official</sup>

  **一**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-1</sup>
  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a minor's account made between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account for those listed shares, etc. in a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose;
  <sup>machine translation, not official</sup>

  **二**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間に租税特別措置法第三十七条の十四の二第四項第一号に規定する他の保管口座（第八項において「他の保管口座」という。）又は非課税管理勘定若しくは継続管理勘定への移管（同条第五項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式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、その移管があつた時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-2</sup>
  with regard to listed shares, etc. in a minor's account that have, between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)) or to a tax-exempt management account or continuing management account (excluding a transfer of custody by a cause specified by Cabinet Order prescribed in paragraph (5), item (ii), (f), (1) of that Article; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody;
  <sup>machine translation, not official</sup>

  **三**  契約不履行等事由の基因となつた未成年者口座内上場株式等及び契約不履行等事由が生じた時における当該未成年者口座に係る未成年者口座内上場株式等については、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により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-3</sup>
  the listed shares, etc. in a minor's account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a minor's account pertaining to the minor's account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **四**  第二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道府県民税の所得割の納税義務者については、同号の移管があつた時に、その時における払出し時の金額をもつて当該移管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の取得をしたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-4</sup>
  a person liable for the income levy of prefectural inhabitant tax who had opened the minor's account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody under that item, shares, etc. of the same class as the 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, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **五**  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道府県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。
  <sup>suppl-3251-226/art-35-3-3/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-5</sup>
  a person liable for the income levy of prefectural 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.
  <sup>machine translation, not official</sup>

**第四項**  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。
<sup>suppl-3251-226/art-35-3-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-4</sup>
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.
<sup>machine translation, not official</sup>

**第五項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-5</sup>
Necessary particulars relevant to the application of the provisions of each of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者が、前年中に未成年者口座管理契約に基づき未成年者口座内上場株式等の譲渡をした場合には、政令で定めるところにより、当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該未成年者口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-6</sup>
Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. in a minor's account under a contract for management of a minor's account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a minor's account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a minor's account.
<sup>machine translation, not official</sup>

**第七項**  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。
<sup>suppl-3251-226/art-35-3-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-7</sup>
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.
<sup>machine translation, not official</sup>

**第八項**  未成年者口座及び課税未成年者口座を開設する市町村民税の所得割の納税義務者の租税特別措置法第三十七条の十四の二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契約不履行等事由が生じた場合には、次に定めるところにより、市町村民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該未成年者口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。
<sup>suppl-3251-226/art-35-3-3/par-8 · https://japanlaw.org/ja/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</sup>
Where an event of non-performance of contract, etc. arises, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation or by December 31, 2023, whichever is earlier, with respect to a person liable for the income levy of municipal inhabitant tax who opens a minor's account and a taxable minor's account, the provisions concerning municipal inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a minor's account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a minor's account:
<sup>machine translation, not official</sup>

  **一**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-1</sup>
  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a minor's account made between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account for those listed shares, etc. in a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose;
  <sup>machine translation, not official</sup>

  **二**  当該未成年者口座の設定の時から契約不履行等事由が生じた時までの間に他の保管口座又は非課税管理勘定若しくは継続管理勘定への移管（租税特別措置法第三十七条の十四の二第五項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式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、その移管があつた時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-2</sup>
  with regard to listed shares, etc. in a minor's account that have, between the time the minor's account concerned was established and the time the event of non-performance of contract, etc. arose, been transferred in custody to any other custody account, or to a tax-exempt management account or continuing management account (excluding a transfer of custody by a cause specified by Cabinet Order prescribed in Article 37-14-2, paragraph (5), item (ii), (f), (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody;
  <sup>machine translation, not official</sup>

  **三**  契約不履行等事由の基因となつた未成年者口座内上場株式等及び契約不履行等事由が生じた時における当該未成年者口座に係る未成年者口座内上場株式等については、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により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-8/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-3</sup>
  the listed shares, etc. in a minor's account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a minor's account pertaining to the minor's account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **四**  第二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、同号の移管があつた時に、その時における払出し時の金額をもつて当該移管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の取得をしたものとみなす。
  <sup>suppl-3251-226/art-35-3-3/par-8/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-4</sup>
  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 (ii) apply is deemed to have acquired, at the time of the transfer of custody under that item, shares, etc. of the same class as the 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, for the amount at the time of withdrawal as of that time;
  <sup>machine translation, not official</sup>

  **五**  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。
  <sup>suppl-3251-226/art-35-3-3/par-8/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-5</sup>
  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.
  <sup>machine translation, not official</sup>

**第九項**  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、市町村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。
<sup>suppl-3251-226/art-35-3-3/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-9</sup>
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 municipal inhabitant tax.
<sup>machine translation, not official</sup>

**第十項**  第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-35-3-3/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-10</sup>
Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (6) through the preceding paragraph.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-35-3-3/par-1: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/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
- suppl-3251-226/art-35-3-3/par-1: この条 → 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/ja/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-35-3-3/par-1: 同法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/ja/special-taxation-measures-act/art-37-14-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-1
- suppl-3251-226/art-35-3-3/par-2: 租税特別措置法第三十七条の十四の二第四項 → 租税特別措置法 第三十七条の十四の二第四項 (Article 37-14-2, paragraph (4)), art-37-14-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4
- suppl-3251-226/art-35-3-3/par-2: 同条第五項第三号 → 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/ja/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
- suppl-3251-226/art-35-3-3/par-2: この条 → 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/ja/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-35-3-3/par-2: 同項第四号 → 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/ja/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
- suppl-3251-226/art-35-3-3/par-2: 同法第三十七条の十四の二第四項第一号 → 租税特別措置法 第三十七条の十四の二第四項第一号 (Article 37-14-2, paragraph (4), item (i)), art-37-14-2/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-1
- suppl-3251-226/art-35-3-3/par-2: 同項第三号 → 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/ja/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
- suppl-3251-226/art-35-3-3/par-2: 同項第二号 → 租税特別措置法 第三十七条の十四の二第四項第二号 (Article 37-14-2, paragraph (4), item (ii)), art-37-14-2/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-2
- suppl-3251-226/art-35-3-3/par-2: 前項 → 地方税法 附則第三十五条の三の三第一項 (Supplementary Provisions, Article 35-3-3, paragraph (1)), suppl-3251-226/art-35-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-1
- suppl-3251-226/art-35-3-3/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-3251-226/art-35-3-3/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第二項 (Supplementary Provisions, Article 35-2, paragraph (2)), suppl-3251-226/art-35-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-2
- suppl-3251-226/art-35-3-3/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第三項 (Supplementary Provisions, Article 35-2, paragraph (3)), suppl-3251-226/art-35-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-3
- suppl-3251-226/art-35-3-3/par-2: 附則第三十五条の二第一項から第四項まで → 地方税法 附則第三十五条の二第四項 (Supplementary Provisions, Article 35-2, paragraph (4)), suppl-3251-226/art-35-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-4
- suppl-3251-226/art-35-3-3/par-3: 租税特別措置法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/ja/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
- suppl-3251-226/art-35-3-3/par-3: 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/ja/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-35-3-3/par-3: 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/ja/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
- suppl-3251-226/art-35-3-3/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の三第三項第一号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (i)), suppl-3251-226/art-35-3-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-1
- suppl-3251-226/art-35-3-3/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の三第三項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (ii)), suppl-3251-226/art-35-3-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-2
- suppl-3251-226/art-35-3-3/par-3: 第一号から第三号まで → 地方税法 附則第三十五条の三の三第三項第三号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (iii)), suppl-3251-226/art-35-3-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-3
- suppl-3251-226/art-35-3-3/par-3/item-2: 租税特別措置法第三十七条の十四の二第四項第一号 → 租税特別措置法 第三十七条の十四の二第四項第一号 (Article 37-14-2, paragraph (4), item (i)), art-37-14-2/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-1
- suppl-3251-226/art-35-3-3/par-3/item-2: 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/ja/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-35-3-3/par-3/item-2: 同条第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/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
- suppl-3251-226/art-35-3-3/par-3/item-2: この号 → 地方税法 附則第三十五条の三の三第三項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (ii)), suppl-3251-226/art-35-3-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-2
- suppl-3251-226/art-35-3-3/par-3/item-2: 第四号 → 地方税法 附則第三十五条の三の三第三項第四号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (iv)), suppl-3251-226/art-35-3-3/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-4
- suppl-3251-226/art-35-3-3/par-3/item-2: 前項 → 地方税法 附則第三十五条の三の三第二項 (Supplementary Provisions, Article 35-3-3, paragraph (2)), suppl-3251-226/art-35-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-2
- suppl-3251-226/art-35-3-3/par-3/item-4: 第二号 → 地方税法 附則第三十五条の三の三第三項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (ii)), suppl-3251-226/art-35-3-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-2
- suppl-3251-226/art-35-3-3/par-3/item-5: 第三号 → 地方税法 附則第三十五条の三の三第三項第三号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (iii)), suppl-3251-226/art-35-3-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-3
- suppl-3251-226/art-35-3-3/par-3/item-5: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/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
- suppl-3251-226/art-35-3-3/par-4: 前項 → 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/ja/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-35-3-3/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の三第三項第一号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (i)), suppl-3251-226/art-35-3-3/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-1
- suppl-3251-226/art-35-3-3/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の三第三項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (ii)), suppl-3251-226/art-35-3-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-2
- suppl-3251-226/art-35-3-3/par-4: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の三第三項第三号 (Supplementary Provisions, Article 35-3-3, paragraph (3), item (iii)), suppl-3251-226/art-35-3-3/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-3
- suppl-3251-226/art-35-3-3/par-4: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35-3-3/par-5: 前各項 → 地方税法 附則第三十五条の三の三第一項 (Supplementary Provisions, Article 35-3-3, paragraph (1)), suppl-3251-226/art-35-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-1
- suppl-3251-226/art-35-3-3/par-5: 前各項 → 地方税法 附則第三十五条の三の三第二項 (Supplementary Provisions, Article 35-3-3, paragraph (2)), suppl-3251-226/art-35-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-2
- suppl-3251-226/art-35-3-3/par-5: 前各項 → 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/ja/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-35-3-3/par-5: 前各項 → 地方税法 附則第三十五条の三の三第四項 (Supplementary Provisions, Article 35-3-3, paragraph (4)), suppl-3251-226/art-35-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-4
- suppl-3251-226/art-35-3-3/par-7: 租税特別措置法第三十七条の十四の二第四項 → 租税特別措置法 第三十七条の十四の二第四項 (Article 37-14-2, paragraph (4)), art-37-14-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4
- suppl-3251-226/art-35-3-3/par-7: 同項第一号 → 租税特別措置法 第三十七条の十四の二第四項第一号 (Article 37-14-2, paragraph (4), item (i)), art-37-14-2/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-1
- suppl-3251-226/art-35-3-3/par-7: 同項第三号 → 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/ja/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
- suppl-3251-226/art-35-3-3/par-7: 同項第二号 → 租税特別措置法 第三十七条の十四の二第四項第二号 (Article 37-14-2, paragraph (4), item (ii)), art-37-14-2/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-4/item-2
- suppl-3251-226/art-35-3-3/par-7: 前項 → 地方税法 附則第三十五条の三の三第六項 (Supplementary Provisions, Article 35-3-3, paragraph (6)), suppl-3251-226/art-35-3-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-6
- suppl-3251-226/art-35-3-3/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-5
- suppl-3251-226/art-35-3-3/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-3251-226/art-35-3-3/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-7
- suppl-3251-226/art-35-3-3/par-7: 附則第三十五条の二第五項から第八項まで → 地方税法 附則第三十五条の二第八項 (Supplementary Provisions, Article 35-2, paragraph (8)), suppl-3251-226/art-35-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-8
- suppl-3251-226/art-35-3-3/par-8: 租税特別措置法第三十七条の十四の二第四項第三号 → 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/ja/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
- suppl-3251-226/art-35-3-3/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の三第八項第一号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (i)), suppl-3251-226/art-35-3-3/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-1
- suppl-3251-226/art-35-3-3/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の三第八項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (ii)), suppl-3251-226/art-35-3-3/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-2
- suppl-3251-226/art-35-3-3/par-8: 第一号から第三号まで → 地方税法 附則第三十五条の三の三第八項第三号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (iii)), suppl-3251-226/art-35-3-3/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-3
- suppl-3251-226/art-35-3-3/par-8/item-2: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/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
- suppl-3251-226/art-35-3-3/par-8/item-2: この号 → 地方税法 附則第三十五条の三の三第八項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (ii)), suppl-3251-226/art-35-3-3/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-2
- suppl-3251-226/art-35-3-3/par-8/item-2: 第四号 → 地方税法 附則第三十五条の三の三第八項第四号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (iv)), suppl-3251-226/art-35-3-3/par-8/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-4
- suppl-3251-226/art-35-3-3/par-8/item-2: 前項 → 地方税法 附則第三十五条の三の三第七項 (Supplementary Provisions, Article 35-3-3, paragraph (7)), suppl-3251-226/art-35-3-3/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-7
- suppl-3251-226/art-35-3-3/par-8/item-4: 第二号 → 地方税法 附則第三十五条の三の三第八項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (ii)), suppl-3251-226/art-35-3-3/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-2
- suppl-3251-226/art-35-3-3/par-8/item-5: 第三号 → 地方税法 附則第三十五条の三の三第八項第三号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (iii)), suppl-3251-226/art-35-3-3/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-3
- suppl-3251-226/art-35-3-3/par-8/item-5: 租税特別措置法第三十七条の十四の二第五項第二号 → 租税特別措置法 第三十七条の十四の二第五項第二号 (Article 37-14-2, paragraph (5), item (ii)), art-37-14-2/par-5/item-2 — https://japanlaw.org/ja/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
- suppl-3251-226/art-35-3-3/par-9: 前項 → 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/ja/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-35-3-3/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の三第八項第一号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (i)), suppl-3251-226/art-35-3-3/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-1
- suppl-3251-226/art-35-3-3/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の三第八項第二号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (ii)), suppl-3251-226/art-35-3-3/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-2
- suppl-3251-226/art-35-3-3/par-9: 同項第一号から第三号まで → 地方税法 附則第三十五条の三の三第八項第三号 (Supplementary Provisions, Article 35-3-3, paragraph (8), item (iii)), suppl-3251-226/art-35-3-3/par-8/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-3
- suppl-3251-226/art-35-3-3/par-9: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- suppl-3251-226/art-35-3-3/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の三第六項 (Supplementary Provisions, Article 35-3-3, paragraph (6)), suppl-3251-226/art-35-3-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-6
- suppl-3251-226/art-35-3-3/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の三第七項 (Supplementary Provisions, Article 35-3-3, paragraph (7)), suppl-3251-226/art-35-3-3/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-7
- suppl-3251-226/art-35-3-3/par-10: 第六項から前項まで → 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/ja/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-35-3-3/par-10: 第六項から前項まで → 地方税法 附則第三十五条の三の三第九項 (Supplementary Provisions, Article 35-3-3, paragraph (9)), suppl-3251-226/art-35-3-3/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-9

## Cited by

21 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/ja/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/ja/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 附則第三十五条の二の二第二項（上場株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-2
- 地方税法 附則第三十五条の二の三第二項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2
- 地方税法 附則第三十五条の三の三第一項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-1
- 地方税法 附則第三十五条の三の三第二項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-2
- 地方税法 附則第三十五条の三の三第三項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/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
- 地方税法 附則第三十五条の三の三第三項第二号（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-2
- 地方税法 附則第三十五条の三の三第三項第四号（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-4
- 地方税法 附則第三十五条の三の三第三項第五号（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-3/item-5
- 地方税法 附則第三十五条の三の三第四項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-4
- 地方税法 附則第三十五条の三の三第五項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-5
- 地方税法 附則第三十五条の三の三第七項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-7
- 地方税法 附則第三十五条の三の三第八項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/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
- 地方税法 附則第三十五条の三の三第八項第二号（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-2
- 地方税法 附則第三十五条の三の三第八項第四号（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-4
- 地方税法 附則第三十五条の三の三第八項第五号（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-8/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-8/item-5
- 地方税法 附則第三十五条の三の三第九項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-9
- 地方税法 附則第三十五条の三の三第十項（未成年者口座内上場株式等の譲渡に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3/par-10
- 地方税法 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-7
- 地方税法 附則第十六条第六項（市町村民税等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-6

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## 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-20261027T214204-220, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, 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