# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十三条 (Supplementary Provisions, Article 53) - 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: 第五十三条 (Supplementary Provisions, Article 53)（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — address `suppl-4251-5/art-53` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-53 - 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. --- ### 第五十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc. caption: machine translation, not official suppl-4251-5/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-53 **第一項** 新租税特別措置法第四十条第十項及び第十一項の規定は、同条第十項に規定する譲渡法人が平成二十五年六月一日以後に行う同項に規定する譲受法人への同項の贈与について適用する。 suppl-4251-5/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-53/par-1 The provisions of Article 40, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to gifts referred to in paragraph (10) of that Article that a transferor corporation prescribed in that paragraph makes to a transferee corporation prescribed in that paragraph on or after June 1, 2013. machine translation, not official **第二項** 平成二十五年六月一日から子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日の前日までの間における新租税特別措置法第四十条の規定の適用については、同条第十項中「同条第五項」とあるのは「同条第四項」と、「同条第七項に規定する幼保連携型認定こども園、幼稚園」とあるのは「幼稚園」とする。 suppl-4251-5/art-53/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-53/par-2 With regard to the application of the provisions of Article 40 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2013 to the day before the date on which the Act on Support for Children and Child-rearing (Act No. 65 of 2012) comes into effect, the phrase "paragraph (5) of that Article" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) of that Article", and the phrase "an integrated center for early childhood education and care prescribed in paragraph (7) of that Article, a kindergarten" with "a kindergarten". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-1/sub-2 --- ## 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-20261007T211206-540, 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