# 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)（登録免許税の特例に関する経過措置） — address `suppl-5041-4/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-5041-4/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/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. --- ### 第五十二条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax caption: machine translation, not official suppl-5041-4/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52 **第一項** 新租税特別措置法第七十七条の規定は、附則第一条第十一号に定める日以後に新租税特別措置法第七十七条に規定する者が同条に規定する土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、同日前に旧租税特別措置法第七十七条に規定する者が同条に規定する土地を取得した場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。 suppl-5041-4/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-1 The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the New Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquires that land on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquired that land before that date. machine translation, not official **第二項** 附則第一条第十一号に定める日以後に基盤強化法等改正法附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画に係る旧基盤強化法第四条第三項第一号に規定する利用権設定等促進事業により旧租税特別措置法第七十七条に規定する土地の取得をする場合には、新租税特別措置法第七十七条に規定する農用地利用集積等促進計画の定めるところにより同条に規定する土地の取得をしたものとみなして、同条の規定を適用する。 suppl-5041-4/art-52/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-2 If land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation is acquired, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, through a project for promoting the establishment of use rights, etc. prescribed in Article 4, paragraph (3), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation relating to the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, the land prescribed in Article 77 of the New Act on Special Measures Concerning Taxation is deemed to have been acquired under the promotion plan for agricultural land use consolidation, etc. prescribed in that Article, and the provisions of that Article apply. machine translation, not official **第三項** 施行日から令和五年三月三十一日までの間に新租税特別措置法第八十一条第一項の認定を受ける場合における同項の規定の適用については、同項中「千分の十三」とあるのは、「千分の十」とする。 suppl-5041-4/art-52/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-3 With regard to the application of the provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where the certification referred to in that paragraph is received during the period from the Effective Date to March 31, 2023, the phrase "13/1,000" in that paragraph is deemed to be replaced with "10/1,000". machine translation, not official --- ## Cites - suppl-5041-4/art-52/par-1: 新租税特別措置法第七十七条 → 租税特別措置法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/special-taxation-measures-act/art-77 · https://japanlaw.org/l/332AC0000000026/art-77 - suppl-5041-4/art-52/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5041-4/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11 - suppl-5041-4/art-52/par-2: 新租税特別措置法第七十七条 → 租税特別措置法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/special-taxation-measures-act/art-77 · https://japanlaw.org/l/332AC0000000026/art-77 - suppl-5041-4/art-52/par-2: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5041-4/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11 ## 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十一号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11/sub-1 --- ## 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-20261007T211206-640, 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