# 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)（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — address `suppl-4251-5/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-4251-5/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/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（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc. caption: machine translation, not official suppl-4251-5/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52 **第一項** 新租税特別措置法第三十八条第一項の規定は、平成二十八年一月一日以後に行う同項に規定する支払又は交付について適用し、同日前に行った旧租税特別措置法第三十八条第一項に規定する支払又は交付については、なお従前の例による。 suppl-4251-5/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52/par-1 The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that paragraph that are made on or after January 1, 2016, and with regard to payments or deliveries prescribed in Article 38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第三十八条第三項及び第四項の規定は、平成二十八年一月一日以後に交付されるべき同条第三項に規定する投資信託等でその受益権が同項に規定する上場株式等に該当するもの又は同項に規定する公社債等で同項に規定する上場株式等に該当するものに係る同項に規定する償還金等について適用する。 suppl-4251-5/art-52/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52/par-2 The provisions of Article 38, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in paragraph (3) of that Article that is to be delivered on or after January 1, 2016 and that pertains to an investment trust, etc. prescribed in that paragraph whose beneficial interests fall under listed shares, etc. prescribed in that paragraph, or to public and corporate bonds, etc. prescribed in that paragraph that fall under listed shares, etc. prescribed in that paragraph. machine translation, not official **第三項** 新租税特別措置法第三十八条第五項の規定は、平成二十八年一月一日以後に交付されるべき同項に規定する投資信託等の受益権又は公社債等に係る同項に規定する償還金等について適用する。 suppl-4251-5/art-52/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-52/par-3 The provisions of Article 38, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in that paragraph that is to be delivered on or after January 1, 2016 and that pertains to beneficial interests in an investment trust, etc. or to public and corporate bonds, etc. prescribed in that paragraph. 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六号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6/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-20261007T211206-540, 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