# 印紙税法 / Stamp Tax Act — 第五十二条 (Supplementary Provisions, Article 52) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-52. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 印紙税法 (Stamp Tax Act), 昭和四十二年法律第二十三号 - English title "Stamp Tax Act": Ministry of Justice translation database, which lists the title - 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)（印紙税法の一部改正に伴う経過措置） — address `suppl-4301-7/art-52` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-52 - e-Gov law ID: 342AC0000000023 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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（印紙税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act caption: machine translation, not official suppl-4301-7/art-52 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-52 **第一項** 第十条の規定による改正前の印紙税法第十二条第一項の規定により施行日から平成三十一年三月三十一日までの期間内に作成する同項に規定する預貯金通帳等について同項の承認を受けた場合には、当該承認は、第十条の規定による改正後の印紙税法第十二条第一項の規定により同項に規定する各課税期間内に作成する同項に規定する預貯金通帳等について受けた承認とみなす。 suppl-4301-7/art-52/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-52/par-1 Where approval under Article 12, paragraph (1) of the Stamp Tax Act before amendment by the provisions of Article 10 has been obtained with respect to the deposit passbooks, etc. prescribed in that paragraph that are prepared during the period from the Effective Date through March 31, 2019, that approval is deemed to be approval obtained under Article 12, paragraph (1) of the Stamp Tax Act as amended by the provisions of Article 10 with respect to the deposit passbooks, etc. prescribed in that paragraph that are prepared within each taxable period prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4301-7/art-52/par-1: 印紙税法第十二条第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/stamp-tax-act/art-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/342AC0000000023/20261001_507AC0000000070), retrieved 2026-11-04 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 印紙税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/877), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-013, translated 2026-11-05 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch stamp-tax-act-20261104T155636-017, translated 2026-11-05 - This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04