Act on Special Measures Concerning Taxation

Where an individual who is 50 years of age or older, who has received a certification of needed long-term care prescribed in Article 19, paragraph (1) of the Long-Term Care Insurance Act (hereinafter referred to in this paragraph as "certification of needed long-term care"), who has received a certification of needed support prescribed in paragraph (2) of that Article (hereinafter referred to in this paragraph as "certification of needed support"), who falls under a person with a disability prescribed in Article 2, paragraph (1), item (xxviii) of the Income Tax Act (hereinafter referred to in this paragraph as a "person with a disability"), or who ordinarily lives together with a relative of the individual (limited to where the relative is a person who is 65 years of age or older, a person who has received a certification of needed long-term care, a person who has received a certification of needed support, or a person who falls under a person with a disability (referred to as an "elderly person, etc." in paragraphs (17) and (18))) (hereinafter referred to in this Article as a "specified individual") has carried out renovation work to make a home suitable for elderly persons, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work to make a home suitable for elderly persons, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work to make a home suitable for elderly persons, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as the "standard cost amount") exceeds 500,000 yen, and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a residential house (meaning a residential house prescribed in Article 41, paragraph (1); hereinafter the same applies in this Article); hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as "covered renovation work to make a home suitable for elderly persons, etc.") on a house owned by the specified individual and used for the specified individual's residence that is specified by Cabinet Order (hereinafter referred to in this Article as a "house used for one's residence"), and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work to make a home suitable for elderly persons, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work to make a home suitable for elderly persons, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost amount (where the standard cost amount exceeds 2,000,000 yen, 2,000,000 yen; referred to as the "credit-eligible standard cost amount" in paragraph (8)) is deducted from the amount of income tax of the specified individual for the year that includes the day on which the individual so used it as the individual's residence.

Where an individual has carried out general heat insulation renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the general heat insulation renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the general heat insulation renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraphs (5) through (8) and paragraph (11) as the "standard cost of insulation renovation") exceeds 500,000 yen, and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraphs (5) through (8), paragraph (11), paragraph (14) and paragraph (15) as "covered general heat insulation renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered general heat insulation renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of insulation renovation (where the standard cost of insulation renovation exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.

Where an individual has carried out renovation work for multi-generational cohabitation, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work for multi-generational cohabitation, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work for multi-generational cohabitation, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as the "standard cost of renovation for multi-generation living") exceeds 500,000 yen, and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as "covered renovation work for multi-generational cohabitation, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2016 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work for multi-generational cohabitation, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work for multi-generational cohabitation, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of renovation for multi-generation living (where the standard cost of renovation for multi-generation living exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for multi-generation cohabitation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.

Where an individual has carried out, together with a housing seismic retrofit (limited to one that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (6), paragraph (8), paragraph (13) and paragraph (15) as a "covered seismic retrofitting of a house"), durability improvement renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the durability improvement renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the durability improvement renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to up to paragraph (8) and in paragraph (13) as the "standard cost of durability improvement renovation") exceeds 500,000 yen, and that the house on which the durability improvement renovation work, etc. has been carried out falls under a residential house; hereinafter referred to up to paragraph (8) and in paragraphs (13) through (15) as "covered durability improvement renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house and the covered durability improvement renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered durability improvement renovation work, etc.; the same applies in the following paragraph and paragraph (6)), except where the provisions of paragraph (2) or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.

Where an individual has carried out, together with covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding paragraph or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.

Where an individual has carried out, together with a covered seismic retrofitting of a house and covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house, the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding two paragraphs or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen; hereinafter the same applies in this paragraph), 5,000,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.

Where a special eligible individual prescribed in Article 41, paragraph (9) (hereinafter referred to in this Article as a "special eligible individual") has carried out child-rearing renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the child-rearing renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as the "standard cost of child-rearing renovation") exceeds 500,000 yen, and that the house on which the child-rearing renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as "covered child-rearing renovation work, etc.") on a house used for one's residence owned by the special eligible individual, and has, during the period from April 1, 2024 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered child-rearing renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered child-rearing renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of child-rearing renovation (where the standard cost of child-rearing renovation exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for child-rearing renovation" in the following paragraph) is deducted from the amount of income tax of the special eligible individual for the year that includes the day on which the individual so used it as the individual's residence.

Where an individual has carried out a housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from January 1, 2022 to December 31, 2028, used the house used for one's residence as the individual's residence, the amount equivalent to 5 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the amount specified in the following items according to the category of case listed in each item (where that amount exceeds the amount obtained by deducting, from 10,000,000 yen, the sum of the credit-eligible standard cost amount for earthquake-resistant renovation, the credit-eligible standard cost amount, the credit-eligible standard cost amount for insulation renovation, the credit-eligible standard cost amount for multi-generation cohabitation renovation, the credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation, the credit-eligible standard cost amount for insulation and durability improvement renovation, the credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation and the credit-eligible standard cost amount for child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc., the amount obtained by deducting that sum) is deducted, only where the provisions of the preceding paragraphs or paragraph (1) of the preceding Article are applied, from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence:

where the provisions of paragraph (1) of the preceding Article, or paragraphs (1) through (3) or the preceding paragraph are applied (excluding the cases listed in the following item through item (iv)): the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living and the standard cost of child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):

the amount obtained by deducting 2,500,000 yen from the standard cost of seismic retrofit pertaining to that housing seismic retrofit;

the amount obtained by deducting 2,000,000 yen from the standard cost amount pertaining to that covered renovation work to make a home suitable for elderly persons, etc.;

the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the standard cost of insulation renovation pertaining to that covered general heat insulation renovation work, etc.;

the amount obtained by deducting 2,500,000 yen from the standard cost of renovation for multi-generation living pertaining to that covered renovation work for multi-generational cohabitation, etc.;

the amount obtained by deducting 2,500,000 yen from the standard cost of child-rearing renovation pertaining to that covered child-rearing renovation work, etc.;

the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. or covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).

where the provisions of paragraph (4) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of renovation for multi-generation living, the standard cost of seismic retrofit, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):

the amount obtained by deducting 2,500,000 yen from the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house and covered durability improvement renovation work, etc.;

the amounts listed in (b), (d) and (e) of the preceding item;

the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).

where the provisions of paragraph (5) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):

the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;

the amounts listed in item (i), (b), (d) and (e);

the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).

where the provisions of paragraph (6) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):

the amount obtained by deducting 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen) from the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house, covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;

the amounts listed in item (i), (b), (d) and (e);

the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).

The provisions of the preceding paragraphs do not apply where the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act (hereinafter referred to in this Article as "total income") pertaining to income tax for the year of the specified individual, individual or special eligible individual exceeds 20,000,000 yen.

Where a specified individual has carried out special eligible renovation work to make a home suitable for elderly persons, etc. (meaning, among renovation work to make a home suitable for elderly persons, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost amount exceeds 500,000 yen and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a small residential house (meaning a small residential house prescribed in Article 41, paragraph (16); hereinafter the same applies in this Article); hereinafter the same applies in this paragraph) on a house used for one's residence owned by the specified individual, the specified individual may apply the provisions of paragraphs (1) and (8) by deeming that special eligible renovation work to make a home suitable for elderly persons, etc. to be covered renovation work to make a home suitable for elderly persons, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the specified individual exceeds 10,000,000 yen.

Where an individual has carried out special eligible general insulation renovation work, etc. (meaning, among general heat insulation renovation work, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of insulation renovation exceeds 500,000 yen and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph, paragraph (14) and paragraph (15)) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (2) and (8) by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.

Where an individual has carried out special eligible multi-generational cohabitation renovation work, etc. (meaning, among renovation work for multi-generational cohabitation, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of renovation for multi-generation living exceeds 500,000 yen and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (3) and (8) by deeming that special eligible multi-generational cohabitation renovation work, etc. to be covered renovation work for multi-generational cohabitation, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.

If an individual, together with special eligible housing earthquake-resistance renovation (meaning housing seismic retrofit that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit was carried out falls under a small residential house; hereinafter the same applies in this paragraph and paragraph (15)), carries out special eligible durability improvement renovation work, etc. (meaning durability improvement renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of durability improvement renovation exceeds 500,000 yen and that the house on which the durability improvement renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies through that paragraph) on a house used for one's residence that is owned by the individual, the provisions of paragraphs (4) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.

If an individual, together with special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (5) and (8) may be applied by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc. and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.

If an individual, together with special eligible housing earthquake-resistance renovation and special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (6) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house, that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc., and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.

If a special eligible individual carries out special covered child-rearing renovation work, etc. (meaning child-rearing renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of child-rearing renovation exceeds 500,000 yen and that the house on which the child-rearing renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence that is owned by the special eligible individual, the provisions of paragraphs (7) and (8) may be applied by deeming that special covered child-rearing renovation work, etc. to be covered child-rearing renovation work, etc.; provided, however, that this does not apply if the special eligible individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.

Whether the individual referred to in paragraph (1) is 50 years of age or more, or whether a relative of the individual referred to in that paragraph is 65 years of age or more, is to be determined based on their age as of December 31 of the year that includes the day on which the individual began to use the house as a residence (or, if any of those persons dies during the year, as of the time of death; hereinafter the same applies in this paragraph), and whether the individual referred to in paragraph (1) habitually lives together with an elderly person, etc. is to be determined based on the circumstances as of December 31 of the year that includes the day on which the individual began to use the house as a residence.

The term "renovation work to make a home suitable for elderly persons, etc." as used in paragraphs (1) and (10) means renovation work specified by Cabinet Order that is carried out on a house owned by a specified individual in order to make it conform to the standards for structure and equipment necessary for elderly persons, etc. to lead independent daily lives.

The term "general heat insulation renovation work, etc." as used in paragraphs (2) and (11) means the following work:

renovation work specified by Cabinet Order that is carried out on a house owned by an individual and that contributes to the rational use of energy;

work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that functions as one unit with the structure or equipment on which the work listed in the preceding item is carried out and that contributes significantly to the rational use of energy;

work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that converts sunlight into electricity and functions as one unit with the house, carried out together with the work listed in item (i).

The term "multi-generation cohabitation renovation work, etc." as used in paragraphs (3) and (12) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to increase the number of facilities necessary for living together with another household.

The term "durability improvement renovation work, etc." as used in paragraphs (4) and (13) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to prevent corrosion, decay and wear of its structure or to facilitate its maintenance and preservation.

The term "child-rearing renovation work, etc." as used in paragraphs (7) and (16) means renovation work specified by Cabinet Order that is carried out on a house owned by a special eligible individual in order to reduce the burden of child-rearing on the special eligible individual.

The provisions of paragraph (1) do not apply if a specified individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the specified individual has carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years, or in any other case specified by Order of the Ministry of Finance.

The provisions of paragraphs (2), (5) and (6) do not apply if an individual has received the application of any of those provisions with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered general heat insulation renovation work, etc. prescribed in paragraph (2) on a house used for one's residence that is different from the house used for one's residence for which those provisions were applied with respect to income tax for those years.

The provisions of paragraph (3) do not apply if an individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered renovation work for multi-generational cohabitation, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.

The provisions of paragraph (7) do not apply if a special eligible individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the special eligible individual has carried out covered child-rearing renovation work, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.

The provisions of paragraphs (1) through (8) apply only if the tax return contains a statement concerning the deduction of the amount to be deducted under those provisions and has attached to it a written statement concerning the calculation of that amount and a document issued by a registered housing performance evaluation body prescribed in Article 5, paragraph (1) of the Act on the Promotion of Housing Quality Assurance (Act No. 81 of 1999) (referred to as a "registered housing performance evaluation body" in paragraph (6) of the following Article) or any other person specified by Order of the Ministry of Finance certifying that the house used for one's residence is a house on which covered renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (1), covered general heat insulation renovation work, etc. prescribed in paragraph (2), covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3), covered durability improvement renovation work, etc. prescribed in paragraph (4) carried out together with covered seismic retrofitting of a house prescribed in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (5) carried out together with covered general heat insulation renovation work, etc. referred to in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (6) carried out together with covered seismic retrofitting of a house and covered general heat insulation renovation work, etc. referred to in that paragraph, or covered child-rearing renovation work, etc. prescribed in paragraph (7) has been carried out, and other matters specified by Order of the Ministry of Finance, or any other document specified by Order of the Ministry of Finance (referred to as a "certificate of extension, rebuilding or other work" in the following paragraph).

Even if no tax return has been filed, or a tax return without the statement or the attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file it or for the absence of the statement or the attachment, apply the provisions of paragraphs (1) through (8), but only if a document containing that statement, and the written statement and the certificate of extension, rebuilding or other work referred to in that paragraph, have been submitted.

The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraphs (1) through (8). In this case, the phrase "the deduction under the provisions of the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the deduction under the provisions of the preceding paragraph and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation", and the phrase "the amount to be deducted" is deemed to be replaced with "the total of the amounts to be deducted under those deductions".

With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraphs (1) through (8) are applied with respect to income tax for that year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation".

Beyond what is provided for in paragraph (9) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (8) are specified by Cabinet Order.