# 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)（カジノ業務に係る仕入れに係る消費税額の控除の特例に関する経過措置） — address `suppl-5051-3/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-5051-3/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/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（カジノ業務に係る仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Deduction of Consumption Tax on Purchases Related to Casino Business caption: machine translation, not official suppl-5051-3/art-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-53 **第一項** 新租税特別措置法第八十六条の六の規定は、施行日以後に開始する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）について適用する。 suppl-5051-3/art-53/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-53/par-1 The provisions of Article 86-6 of the New Act on Special Measures Concerning Taxation apply to taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article) beginning on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5051-3/art-53/par-1: 消費税法第十九条第一項 → e-Gov law 363AC0000000108, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection - suppl-5051-3/art-53/par-1: 同条第二項 → e-Gov law 363AC0000000108, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection - suppl-5051-3/art-53/par-1: 第四項 → e-Gov law 363AC0000000108, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection - suppl-5051-3/art-53/par-1: 新租税特別措置法第八十六条の六 → 租税特別措置法 第八十六条の六 (Article 86-6), art-86-6 — https://japanlaw.org/en/special-taxation-measures-act/art-86-6 · https://japanlaw.org/l/332AC0000000026/art-86-6 --- ## 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-20261007T211206-646, 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