# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十二条 (Supplementary Provisions, Article 52)

- 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: 第五十二条 (Supplementary Provisions, Article 52)（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置） — address `suppl-4161-14/art-52`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-52
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-52
- 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.

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### 第五十二条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-52</sup>

**第一項**  新租税特別措置法第六十八条の九十四の規定は、連結親法人で新租税特別措置法第六十六条の十第一項第二号に掲げるものが施行日以後に取得又は製作をする同号に定める固定資産について適用し、連結親法人で旧租税特別措置法第六十六条の十第一項第二号に掲げるものが施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
<sup>suppl-4161-14/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-52/par-1</sup>
The provisions of Article 68-94 of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in Article 66-10, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation listed in that item acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation listed in that item acquired or manufactured before the Effective Date.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-443, 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