Article 41-19-2Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
第四十一条の十九の二（既存住宅の耐震改修をした場合の所得税額の特別控除）
Where an individual has, during the period from April 1, 2014 to December 31, 2028, carried out a seismic retrofit (meaning an extension, reconstruction, repair or remodeling for the purpose of improving safety against earthquakes) of a house used for the individual's residence (limited to a house built on or before May 31, 1981 that is specified by Cabinet Order; referred to as a "house used for one's residence" in the following paragraph), which has been certified pursuant to the provisions of Order of the Ministry of Finance (hereinafter referred to in this paragraph, the following paragraph, and paragraphs (4), (8) and (13) of the following Article as a "housing seismic retrofit"), 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 amount specified by Cabinet Order as the standard cost of the seismic work pertaining to the housing seismic retrofit (where a subsidy, etc. (meaning a subsidy or benefit granted by the national government or a local government, or anything equivalent thereto; hereinafter the same applies in this paragraph and paragraphs (1) through (4), (7) and (8) of that Article) is granted with respect to the cost of the housing seismic retrofit, the amount obtained by deducting the amount of the subsidy, etc. from that amount (hereinafter referred to in this paragraph and paragraphs (4), (6), (8) and (13) of that Article as the "standard cost of seismic retrofit"), and where the standard cost of seismic retrofit exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant renovation" in paragraph (8) of that Article) is deducted from the amount of income tax of the individual for that year.
個人が、平成二十六年四月一日から令和十年十二月三十一日までの間に、その者の居住の用に供する家屋（昭和五十六年五月三十一日以前に建築されたもので政令で定めるものに限る。次項において「居住用の家屋」という。）の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。）として財務省令で定めるところにより証明がされたもの（以下この項及び次項並びに次条第四項、第八項及び第十三項において「住宅耐震改修」という。）をした場合には、その者のその年分の所得税の額から、当該住宅耐震改修に係る耐震工事の標準的な費用の額として政令で定める金額（当該住宅耐震改修の費用に関し補助金等（国又は地方公共団体から交付される補助金又は給付金その他これらに準ずるものをいう。以下この項並びに同条第一項から第四項まで、第七項及び第八項において同じ。）の交付を受ける場合には当該金額から当該補助金等の額を控除した金額（以下この項並びに同条第四項、第六項、第八項及び第十三項において「耐震改修標準的費用額」という。）とし、当該耐震改修標準的費用額が二百五十万円を超える場合には二百五十万円とする。同条第八項において「控除対象耐震改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときはこれを切り捨てる。）を控除する。
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount and a document issued by the head of the local government of the location of the house prescribed in that paragraph 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 the housing seismic retrofit referred to in that paragraph has been carried out and other matters specified by Order of the Ministry of Finance, and any other document specified by Order of the Ministry of Finance (referred to as a "seismic retrofit certificate" in the following paragraph).
Even where no final return has been filed, or where a final return without the statement or attachments referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file it or the absence of the statement or attachments, the district director may apply the provisions of paragraph (1), but only where a document containing that statement and the written statement and seismic retrofit certificate 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 paragraph (1). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-19-2, paragraph (1) (Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
所得税法第九十二条第二項の規定は、第一項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の十九の二第一項（既存住宅の耐震改修をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
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 paragraph (1) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-19-2, paragraph (1) (Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out) of the Act on Special Measures Concerning Taxation".
その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十九の二第一項（既存住宅の耐震改修をした場合の所得税額の特別控除）」とする。
Beyond what is prescribed in paragraph (2) through the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).