Yes, but AA guns were minority of basis for WW2 tank guns:
Let's look at US ones:
37mm - based on AT gun
75mm M2/M3 - based on 75mm field gun
76mm M1 - 3" AT/SP gun ballistics, but completely new construction, not even sharing ammo with 3". 3" was based on 3" AA gun ballistics, which was based on 3" coastal gun.
90mm M3 - 90mm AA gun ballistics and shared ammo to a degree.
90mm M36/M47etc - improved 90mm M3
3.7cm - based on AT gun ballistics, but different construction
5cm, short - original development
5cm, long - based on AT gun ballistics, but different construction
7.5cm kwk 37 - original development
7.5cm kwk 40 - based on AT gun ballistics, but different construction
7.5cm kwk 43 - original development
8.8cm kwk 36 - based on AA gun ballistics, but different construction
8.8cm kwn 43 - inspired by AA gun ballistics, but fully original construction not even sharing ammo with AA gun
45mm - based on AT gun. Actually used some of the same mechanisms of it and shared a barrel
76mm KT-28 - based on 76mm model 1927 regimental gun, shared a lot of the construction and ammo
76mm L-10 - actually based on 76mm model 1915 AA gun, but used also parts from KT-28. Used standard field gun ammo, unlike KT-28 which used regimental gun ammo.
76mm L-11 - improved (longer barrel) L-10
76mm F-32 - same ballistics as L-11, new original construction
76mm F-34/ZiS-5 - improved F-32 with longer barrel, to match 76mm field guns ballistics
85mm D-5T - 85mm AA gun ammo and ballistics, new construction
85mm S-53/ZiS-S-53 - new construction, same ammo and ballistics as D-5
100mm D-10S/D-10T - based on ballistics of naval AA gun, but gun was fully a new construction
122mm D-2-5/D-25 - based on 122mm A-19 field gun, but new construction
2/6/17pdr - based on AT guns
75mm - based on 6pdr with a new barrel, same ballistics as US 75mm M3
20pdr - original construction
Post war US 120mm AA gun was a starting point regarding ballistics that led to a both US 120mm M58 and UK 120mm L1, but nothing more.
In case of post WW2 Soviets, there was a reverse experience - experimental 130mm tank gun actually led to a AA gun...
Edited by bojan, 11 February 2018 - 2320 PM.