# 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)（所得税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-4261-10/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-4261-10/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/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（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Income Tax caption: machine translation, not official suppl-4261-10/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-52 **第一項** 新租税特別措置法第十条の六第一項（第五号及び第十号に係る部分を除く。）の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。 suppl-4261-10/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-52/par-1 The provisions of Article 10-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning items (v) and (x) of that paragraph) apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern. 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二号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/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-20261007T211206-549, 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