# 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)（償還差益等に係る分離課税等に関する経過措置） — address `suppl-4201-23/art-52` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/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（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc. caption: machine translation, not official suppl-4201-23/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52 **第一項** 新租税特別措置法第四十一条の十二第一項及び第三項の規定は、施行日以後に発行される同条第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益については、なお従前の例による。 suppl-4201-23/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-1 The provisions of Article 41-12, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (7) of that Article that is to be received for discount bonds prescribed in that paragraph issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph issued before the Effective Date. machine translation, not official **第二項** 附則第二条に規定する外国法人が平成二十五年十一月三十日までに支払を受ける旧租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益又は新租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益については、旧租税特別措置法第四十一条の十二第六項の規定は、なおその効力を有する。 suppl-4201-23/art-52/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-2 With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, or profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, that a foreign corporation prescribed in Article 2 of the Supplementary Provisions receives by November 30, 2013, the provisions of Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation remain in force. machine translation, not official **第三項** 平成二十年十月一日前に発行された旧租税特別措置法第四十一条の十二第九項第十号に掲げる短期商工債については、なお従前の例による。 suppl-4201-23/art-52/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-3 The provisions then in force continue to govern short-term Shoko Chukin bonds listed in Article 41-12, paragraph (9), item (x) of the Former Act on Special Measures Concerning Taxation that were issued before October 1, 2008. machine translation, not official ## 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二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第五号ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-2 --- ## 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-20261007T211206-484, 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