# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百五十二条 (Supplementary Provisions, Article 152) - 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: 第百五十二条 (Supplementary Provisions, Article 152)（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4281-15/art-152` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-152 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-152 - 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. --- ### 第百五十二条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. caption: machine translation, not official suppl-4281-15/art-152 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-152 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-152 **第一項** 第十七条の規定による改正後の所得税法等の一部を改正する法律附則第五十五条第四項（第一号に係る部分に限る。）及び第六項（第一号に係る部分に限る。）の規定は、施行日以後に民法第二百六十九条の二第一項の地上権の設定をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。 suppl-4281-15/art-152/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-152/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-152/par-1 The provisions of Article 55, paragraph (4) (limited to the part concerning item (i)) and paragraph (6) (limited to the part concerning item (i)) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 17 apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-152/par-1: 民法第二百六十九条の二第一項 → e-Gov law 129AC0000000089, 第二百六十九条の二第一項 (Article 269-2, paragraph (1)), art-269-2/par-1 — not held in this collection --- ## 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-20261007T211206-579, 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