# 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)（国家戦略特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-5081-12/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-5081-12/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/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（国家戦略特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone caption: machine translation, not official suppl-5081-12/art-52 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-52 **第一項** 新租税特別措置法第四十二条の十第一項及び第二項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定機械装置等（平成三十一年三月三十一日以前に受けた同項第一号に規定する財務省令で定める確認に係る同項に規定する事業実施計画に同日において記載されているもの（以下この条において「経過特定機械装置等」という。）を除く。）について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十第一項に規定する特定機械装置等（経過特定機械装置等を含む。）については、なお従前の例による。 suppl-5081-12/art-52/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-52/par-1 The provisions of Article 42-10, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date (excluding those stated as of March 31, 2019 in the business implementation plan prescribed in that paragraph pertaining to the confirmation specified by Order of the Ministry of Finance prescribed in item (i) of that paragraph obtained on or before that date (hereinafter referred to as "transitional specified machinery and equipment, etc." in this Article)), and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified machinery and equipment, etc.) that a corporation acquired, manufactured or constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-5081-12/art-52/par-1: 新租税特別措置法第四十二条の十第一項 → 租税特別措置法 第四十二条の十第一項 (Article 42-10, paragraph (1)), art-42-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1 - suppl-5081-12/art-52/par-1: 第二項 → 租税特別措置法 第四十二条の十第二項 (Article 42-10, paragraph (2)), art-42-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-2 - suppl-5081-12/art-52/par-1: 同項第一号 → 租税特別措置法 第四十二条の十第一項第一号 (Article 42-10, paragraph (1), item (i)), art-42-10/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1/item-1 - suppl-5081-12/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-5081-12/art-52 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-52 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十二条第一項（国家戦略特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/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-20261007T211206-662, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07