# 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)（海軍販売所等に対する物品の譲渡に係る免税に関する経過措置） — address `suppl-5051-3/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-5051-3/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/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（海軍販売所等に対する物品の譲渡に係る免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Transfers of Goods to Navy Exchanges, etc. caption: machine translation, not official suppl-5051-3/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-52 **第一項** 新租税特別措置法第八十六条の二第三項の規定は、令和五年五月一日以後に行われる物品の譲渡（租税特別措置法第八十六条の二第一項に規定する物品の譲渡をいう。以下この条において同じ。）に係る譲渡又は譲受け（新租税特別措置法第八十六条の二第三項において準用する第六条の規定による改正後の消費税法第八条第四項ただし書の承認を受けないでされる新租税特別措置法第八十六条の二第三項に規定する譲渡又は譲受けをいう。以下この条において同じ。）について適用し、同日前に行われた物品の譲渡に係る譲渡又は譲受けについては、なお従前の例による。 suppl-5051-3/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-52/par-1 The provisions of Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to Article 8, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 6, as applied mutatis mutandis pursuant to Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 86-2, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) carried out on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods carried out before that date. machine translation, not official --- ## Cites - suppl-5051-3/art-52/par-1: 消費税法第八条第四項 → e-Gov law 363AC0000000108, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection - suppl-5051-3/art-52/par-1: 新租税特別措置法第八十六条の二第三項 → 租税特別措置法 第八十六条の二第三項 (Article 86-2, paragraph (3)), art-86-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-3 - suppl-5051-3/art-52/par-1: この条 → 租税特別措置法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-5051-3/art-52 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-52 - suppl-5051-3/art-52/par-1: 租税特別措置法第八十六条の二第一項 → 租税特別措置法 第八十六条の二第一項 (Article 86-2, paragraph (1)), art-86-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-1 ## Cited by 2 provisions cite 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ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-1/sub-2 - 租税特別措置法 附則第五十二条第一項（海軍販売所等に対する物品の譲渡に係る免税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-52/par-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-20261007T211206-645, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-646, 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