# 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)（中小企業者等の法人税率の特例に関する経過措置） — address `suppl-4231-114/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-4231-114/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/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（中小企業者等の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc. caption: machine translation, not official suppl-4231-114/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-52 **第一項** 旧租税特別措置法第四十二条の三の二第一項の表の第一欄に掲げる法人又は同条第二項に規定する協同組合等の平成二十四年四月一日前に開始し、かつ、同日以後に終了する事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「終了する各事業年度」とあるのは、「終了する各事業年度（同年四月一日前に開始し、かつ、同日以後に終了する事業年度を含む。）」とする。 suppl-4231-114/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-52/par-1 With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to income for a business year, beginning before April 1, 2012 and ending on or after that date, of a corporation listed in the first column of the table in Article 42-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or of a cooperative, etc. prescribed in paragraph (2) of that Article, the provisions of that Article remain in force. In such a case, the phrase "each business year ending" in paragraphs (1) and (2) of that Article is deemed to be replaced with "each business year ending (including a business year beginning before April 1 of that year and ending on or after that date)". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/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-20261007T211206-524, 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