①Where an individual, in Japan, carries out the new construction, etc. of a residential house (meaning the new construction of a residential house (meaning a house used as a dwelling that is specified by Cabinet Order; hereinafter the same applies up to paragraph (31)) or the acquisition of a residential house that has not been used since its construction (excluding an acquisition specified by Cabinet Order from the individual's spouse or any other person who has a special relationship with the individual, and an acquisition by gift; hereinafter the same applies in this Article, except in paragraph (19)); hereinafter the same applies in this paragraph, paragraph (3), paragraph (3), item (iii) of the following Article and Article 41-2-2), the acquisition of a renovated resale house (meaning the acquisition, from a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (hereinafter referred to in this Article as a "real estate broker") that has carried out the specified extension or remodeling, etc., of a house specified by Cabinet Order on which specified extension or remodeling, etc. has been carried out, out of houses that have been used since their construction and that are specified by Cabinet Order as conforming to the earthquake resistance standards (meaning the provisions or standards specified by Cabinet Order as those concerning safety against earthquakes; the same applies in paragraph (17) and paragraph (35)) (hereinafter referred to up to paragraph (31) and in paragraph (35) as an "existing house"); hereinafter the same applies in this paragraph, paragraph (3), paragraph (3), item (iii) of the following Article and Article 41-2-2), the acquisition of an existing house (excluding the acquisition of a renovated resale house), or the extension or remodeling, etc. of a house used as the individual's residence that is specified by Cabinet Order (hereinafter referred to up to that Article as "housing acquisition, etc."), and begins to use the house (for a house on which extension or remodeling, etc. has been carried out, the part pertaining to the extension or remodeling, etc.; hereinafter the same applies in this paragraph) as the individual's residence during the period from January 1, 2017 to December 31, 2030 (limited to where the individual begins to use the house as their residence within six months from the date of its new construction, the date of its acquisition or the date of its extension or remodeling, etc.), if the individual has the amount of any of the following loans or debts pertaining to the housing acquisition, etc. (excluding those corresponding to interest; hereinafter referred to in this Article and the following Article as "housing loans, etc."), the amount of the special tax credit for housing loans, etc. is deducted from the amount of income tax for the relevant year for each year, out of the applicable years (meaning each year in which the individual continuously uses the house as their residence from that day until December 31 of that year (for the year that includes the date of the individual's death, until that date; the same applies in the following paragraph, paragraph (6), paragraph (11), paragraph (14) and paragraph (1) of the following Article)) within the 10 years from the year that includes the day on which the individual began to use the house as their residence (hereinafter referred to in this paragraph, paragraph (3), paragraph (4) and the following Article as the "year of moving in") onward (or within 13 years, if the year of moving in is 2022 or 2023 and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a residential house or the acquisition of a renovated resale house), in which the individual's total income for the relevant year as referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for that year (hereinafter referred to in this Article as "total income") is 20 million yen or less.

②The amount of the special tax credit for housing loans, etc. prescribed in the preceding paragraph is the amount calculated by multiplying the total amount of housing loans, etc. as of December 31 of the relevant year (if that total amount exceeds the maximum loan amount, the maximum loan amount) by the credit rate (if that amount includes a fraction of less than 100 yen, the fraction is to be discarded).

③The maximum loan amount prescribed in the preceding paragraph is the amount specified in each of the following items according to the category of cases listed in those items:

④The credit rate prescribed in paragraph (2) is the rate specified in each of the following items according to the category of cases listed in those items:

⑤The specified acquisition prescribed in paragraph (3) means the housing acquisition, etc. by an individual in the case where the amount equivalent to the sum of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration or the amount of expenses for the housing acquisition, etc. is the amount equivalent to the sum of the amount of consumption tax to be imposed, with respect to the taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (referred to in paragraph (12) as "taxable transfer, etc. of assets") pertaining to the housing acquisition, etc., at the tax rate prescribed in Article 29 of the Consumption Tax Act as amended by Article 2 or Article 3 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), and the amount of local consumption tax to be imposed using that amount of consumption tax as the tax base.

⑥Where an individual, in Japan, carries out the new construction, etc. of a certified house, etc. (meaning the new construction of a certified house, etc. (meaning any of the following houses; hereinafter the same applies in this paragraph, paragraph (9), paragraphs (21) through (23), paragraph (26), paragraph (28) and paragraph (34)) or the acquisition of a certified house, etc. that has not been used since its construction; hereinafter the same applies in this paragraph, the following paragraph, paragraph (9), paragraph (14), paragraph (15) and Article 41-2-2), the acquisition of a renovated resale certified house, etc. (meaning the acquisition, from a real estate broker that has carried out the specified extension or remodeling, etc., of a house specified by Cabinet Order on which specified extension or remodeling, etc. has been carried out, out of existing houses that are certified houses, etc.; hereinafter the same applies in this paragraph, the following paragraph, paragraph (9) and Article 41-2-2), or the acquisition of an existing certified house, etc. (meaning the acquisition of an existing house that is a certified house, etc., other than one that falls under the acquisition of a renovated resale certified house, etc.; the same applies in the following paragraph and paragraph (9), item (ii), (b), 2.) (hereinafter referred to in this paragraph, paragraph (9) and paragraph (31) as "building or acquiring a certified house, etc."), and begins to use the certified house, etc. as the individual's residence, in the manner prescribed in paragraph (1), during the period from January 1, 2017 (for a house listed in item (iii) or item (iv), January 1, 2022) to December 31, 2030, if, in each year within the 10 years from the year that includes the day on which the individual began to use it as their residence (referred to in the following paragraph through paragraph (10) as the "year of moving in") onward (or within 13 years, if the year that includes that day is any year from 2022 to 2025 and the housing acquisition, etc. pertaining to that residence falls under the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc., or if the year that includes that day is any year from 2026 to 2030) (limited to a year in which the individual continuously uses it as their residence from that day until December 31 of that year; hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "special application year for a certified house, etc."), the individual has the amount of housing loans, etc. pertaining to the building or acquiring a certified house, etc. (hereinafter referred to in this paragraph as "housing loans, etc. for a certified house, etc."), the individual may choose to apply the provisions of this Article, the following Article and Article 41-2-2 with the amount of the special tax credit for housing loans, etc. prescribed in paragraph (1) for that special application year for a certified house, etc. being, notwithstanding the provisions of paragraph (2), the amount calculated by multiplying the total amount of housing loans, etc. for a certified house, etc. as of December 31 of the relevant year (if that total amount exceeds the maximum loan amount for a certified house, etc., that maximum loan amount for a certified house, etc.) by the credit rate for a certified house, etc. (if that amount includes a fraction of less than 100 yen, the fraction is to be discarded). In this case, in paragraph (21), the phrase "paragraph (1)" is deemed to be replaced with "paragraph (6)"; in paragraph (22), the phrase "of paragraph (1)" is deemed to be replaced with "of paragraph (6)", and the phrase "that paragraph" with "paragraph (1)"; in paragraph (23), the phrase "of paragraph (1)" is deemed to be replaced with "of paragraph (6)"; in paragraph (25), the phrase "of that paragraph" is deemed to be replaced with "of paragraph (6)", and the phrase "the provisions of that paragraph do not apply" with "the provisions of paragraph (1) do not apply"; in paragraph (26), the phrase "of that paragraph" is deemed to be replaced with "of paragraph (6)", and the phrase "that paragraph" with "paragraph (1)"; in paragraph (28), the phrase "(that paragraph" is deemed to be replaced with "(paragraph (6)", and the phrase "), that paragraph" with "), paragraph (1)"; and in paragraph (31) and paragraph (34), the phrase "(that paragraph" is deemed to be replaced with "(paragraph (6)", and the phrase ", that paragraph" with ", paragraph (1)".

⑦The maximum loan amount for a certified house, etc. prescribed in the preceding paragraph is the amount specified in each of the following items according to the category of cases listed in those items:

⑧The credit rate for a certified house, etc. prescribed in paragraph (6) is 1 percent if the year of moving in is any year from 2017 to 2021, and 0.7 percent if the year of moving in is any year from 2022 to 2030.

⑨With regard to an individual who is under 40 years of age and has a spouse, an individual who is 40 years of age or more and has a spouse under 40 years of age, or an individual who has a dependent relative under 19 years of age prescribed in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act (hereinafter referred to in this paragraph as a "special eligible individual"), the maximum loan amount for a certified house, etc. prescribed in paragraph (7) in the case where the special eligible individual applies the provisions of paragraph (6) (limited to where the individual has carried out the new construction, etc. of a certified house, etc. or the acquisition of a renovated resale certified house, etc. and begins to use the certified house, etc. for which the new construction, etc. of a certified house, etc. has been carried out (including a special certified house, etc. prescribed in paragraph (18) that is deemed to be a certified house, etc. pursuant to the provisions of that paragraph) or the house for which the acquisition of a renovated resale certified house, etc. has been carried out as the residence of the special eligible individual, in the manner prescribed in paragraph (1), during the period from January 1, 2024 to December 31, 2025, or where the individual has carried out building or acquiring a certified house, etc. and begins to use the certified house, etc. (excluding a special certified house, etc. prescribed in paragraph (18) that is deemed to be a certified house, etc. pursuant to the provisions of that paragraph) as the residence of the special eligible individual, in the manner prescribed in paragraph (1), during the period from January 1, 2026 to December 31, 2030) may, notwithstanding the provisions of that paragraph, be the amount specified in each of the following items according to the category of cases listed in those items:

⑩Whether the individual or the spouse referred to in the preceding paragraph is less than 40 years of age or whether the dependent referred to in that paragraph is less than 19 years of age, or whether a person falls under the spouse of the individual or a dependent referred to in that paragraph, is to be determined based on the circumstances as of December 31 of the year of moving in (or, where any of those persons dies during the year, as of the time of the death).

⑪If an individual has made a housing acquisition, etc. that falls under a special specified acquisition, and has used the residential house or existing house for which the housing acquisition, etc. was made, or the house on which the extension, rebuilding, etc. referred to in paragraph (1) was carried out (limited to the part relating to the extension, rebuilding, etc.), as his or her own residence as provided in that paragraph during the period from October 1, 2019 to December 31, 2020, and has an amount of housing loans, etc. relating to the housing acquisition, etc. (hereinafter referred to as "special specified housing loans, etc." in this paragraph) in each year from the year that is the tenth year counting from the year that includes the date on which it was used as the residence (hereinafter referred to as the "year of moving in" in this paragraph and paragraph (14)) to the year that is the twelfth year counting from the year of moving in (limited to a year in which the individual has continuously used it as his or her residence from that date to December 31 of that year; hereinafter referred to as a "special specified applicable year" in this paragraph and paragraph (1) of the following Article), the individual may apply the provisions of this Article, the following Article and Article 41-2-2, with the special specified applicable year as the applicable year prescribed in paragraph (1), and with the amount calculated by multiplying the total amount of special specified housing loans, etc. as of December 31 of that year (or 40,000,000 yen, if the total amount exceeds 40,000,000 yen) by 1 percent (or the maximum credit, if that amount exceeds the maximum credit, with any fraction of less than 100 yen in that amount rounded down) as the amount of the special tax credit for housing loans, etc. prescribed in that paragraph for the special specified applicable year. In this case, the phrase "10 years (or 13 years, if the year of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house or acquisition of a renovated resale house)" in that paragraph and the phrase "10 years prescribed in paragraph (1)" in paragraph (21) are deemed to be replaced with "13 years"; the phrase "10 years prescribed in paragraph (1)" in paragraph (22) is deemed to be replaced with "13 years", and the phrase "that paragraph" in that paragraph with "paragraph (1)"; and the phrase "10 years prescribed in paragraph (1)" in paragraph (23) and the phrase "10 years (meaning the 10 years prescribed in that paragraph)" in paragraphs (28), (31) and (34) are deemed to be replaced with "13 years".

⑫The term "special specified acquisition" prescribed in the preceding paragraph means a housing acquisition, etc. of an individual in the case where the amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration or the amount of expenses for the housing acquisition, etc. is the amount equivalent to the total of the amount of consumption tax to be imposed on the taxable transfer, etc. of assets relating to the housing acquisition, etc. at the tax rate prescribed in Article 29 of the Consumption Tax Act as amended by the provisions of Article 3 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base.

⑬The maximum credit referred to in paragraph (11) is the amount calculated by multiplying the amount specified by Cabinet Order as the remaining amount after deducting, from the amount of consideration or the amount of expenses relating to the housing acquisition, etc. that falls under a special specified acquisition (meaning a special specified acquisition prescribed in the preceding paragraph; the same applies in the following paragraph and paragraph (15)), the amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration or the amount of expenses for the housing acquisition, etc. (or 40,000,000 yen, if that amount exceeds 40,000,000 yen) by 2 percent and dividing the result by three.

⑭If an individual has made new construction, etc. of a certified house, etc. that falls under a special specified acquisition, and has used the house for which the new construction, etc. of the certified house, etc. was made as his or her own residence as provided in paragraph (1) during the period from October 1, 2019 to December 31, 2020 (limited to the case where, in the year that is the ninth year counting from the year of moving in, the individual is applying the provisions of this Article, the following Article or Article 41-2-2 pursuant to the provisions of paragraph (6) with regard to the amount of housing loans, etc. for a certified house, etc. prescribed in that paragraph relating to the new construction, etc. of the certified house, etc., or any other case specified by Cabinet Order), and has an amount of housing loans, etc. relating to the new construction, etc. of the certified house, etc. (hereinafter referred to as "housing loans, etc. for a certified house in a special specified acquisition" in this paragraph) in each year from the year that is the tenth year to the year that is the twelfth year counting from the year of moving in (limited to a year in which the individual has continuously used it as his or her residence from the date on which it was used as the residence to December 31 of that year; hereinafter referred to as a "special specified application year for a certified house" in this paragraph and paragraph (1) of the following Article), the individual may, notwithstanding the provisions of paragraph (11), apply the provisions of this Article, the following Article and Article 41-2-2, with the special specified application year for a certified house as the applicable year prescribed in paragraph (1), and with the amount calculated by multiplying the total amount of housing loans, etc. for a certified house in a special specified acquisition as of December 31 of that year (or 50,000,000 yen, if the total amount exceeds 50,000,000 yen) by 1 percent (or the maximum credit for a certified house, if that amount exceeds the maximum credit for a certified house, with any fraction of less than 100 yen in that amount rounded down) as the amount of the special tax credit for housing loans, etc. prescribed in that paragraph for the special specified application year for a certified house. In this case, the phrase "10 years (or 13 years, if the year of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house or acquisition of a renovated resale house)" in that paragraph and the phrase "10 years prescribed in paragraph (1)" in paragraph (21) are deemed to be replaced with "13 years"; the phrase "10 years prescribed in paragraph (1)" in paragraph (22) is deemed to be replaced with "13 years", and the phrase "that paragraph" in that paragraph with "paragraph (1)"; and the phrase "10 years prescribed in paragraph (1)" in paragraph (23) and the phrase "10 years (meaning the 10 years prescribed in that paragraph)" in paragraphs (28), (31) and (34) are deemed to be replaced with "13 years".

⑮The maximum credit for a certified house referred to in the preceding paragraph is the amount calculated by multiplying the amount specified by Cabinet Order as the remaining amount after deducting, from the amount of consideration relating to the new construction, etc. of the certified house, etc. that falls under a special specified acquisition, the amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax included in the amount of consideration for the new construction, etc. of the certified house, etc. (or 50,000,000 yen, if that amount exceeds 50,000,000 yen) by 2 percent and dividing the result by three.

⑯If an individual has, in Japan, made new construction of a small residential house (meaning a house used for residential purposes that is specified by Cabinet Order as being small; the same applies in the following paragraph through paragraph (19)) that has received the confirmation under Article 6, paragraph (1) of the Building Standards Act (referred to as "building confirmation" in paragraphs (25) and (26)) on or before December 31, 2023 (hereinafter referred to as a "special residential house" in this paragraph), or an acquisition of a special residential house that has not been used since its construction (hereinafter referred to as "new construction, etc. of a special residential house" in this paragraph), the individual may apply the provisions of paragraph (1), paragraph (31) and paragraph (34), deeming the new construction, etc. of the special residential house to fall under new construction, etc. of a residential house prescribed in paragraph (1), and the special residential house to be a residential house; provided, however, that this does not apply to any year, among the applicable years prescribed in paragraph (1), in which the individual's total income for that year relating to income tax for that year exceeds 10,000,000 yen.

⑰If an individual has, in Japan, made an acquisition of a special renovated resale house (meaning an acquisition, from a real estate broker that carried out specified extension, rebuilding, etc., of a house specified by Cabinet Order on which the specified extension, rebuilding, etc. has been carried out, out of the small residential houses that have been used since their construction and that are specified by Cabinet Order as conforming to earthquake resistance standards (each hereinafter referred to as a "special existing house" in this paragraph and the following paragraph); the same applies hereinafter in this paragraph), an acquisition of a special existing house (excluding an acquisition of a special renovated resale house; the same applies hereinafter in this paragraph), or special extension, rebuilding, etc. of a house specified by Cabinet Order that the individual uses as his or her own residence as prescribed in paragraph (1), the individual may apply the provisions of paragraph (1), paragraph (31) and paragraph (34), deeming the acquisition of the special renovated resale house to fall under acquisition of a renovated resale house prescribed in paragraph (1), the acquisition of the special existing house to fall under acquisition of an existing house prescribed in that paragraph, the special extension, rebuilding, etc. to fall under extension, rebuilding, etc. prescribed in that paragraph, the special existing house to be an existing house prescribed in that paragraph, and the house on which the special extension, rebuilding, etc. was carried out (limited to the part relating to the special extension, rebuilding, etc.) to be a house on which extension, rebuilding, etc. prescribed in that paragraph was carried out; provided, however, that this does not apply to any year, among the applicable years prescribed in paragraph (1), in which the individual's total income for that year relating to income tax for that year exceeds 10,000,000 yen.

⑱If an individual has, in Japan, made new construction of a special certified house, etc. (meaning a house falling under a small residential house that is listed in any of the following items; the same applies hereinafter in this paragraph) or an acquisition of a special certified house, etc. that has not been used since its construction, an acquisition of a special renovated resale certified house, etc. (meaning an acquisition, from a real estate broker that carried out specified extension, rebuilding, etc., of a house specified by Cabinet Order on which the specified extension, rebuilding, etc. has been carried out, out of the special existing houses that are special certified houses, etc.; the same applies hereinafter in this paragraph), or an acquisition of a special existing certified house, etc. (meaning an acquisition of a special existing house that is a special certified house, etc., other than one that falls under an acquisition of a special renovated resale certified house, etc.) (hereinafter referred to as "new construction or acquisition, etc. of a special certified house, etc." in this paragraph), the individual may apply the provisions of paragraph (6), paragraph (31) and paragraph (34), deeming the new construction or acquisition, etc. of the special certified house, etc. to fall under building or acquiring a certified house, etc. prescribed in paragraph (6), the special certified house, etc. to be a certified house, etc. prescribed in that paragraph, the special certified house, etc. listed in item (i) or item (ii) to be a certified house prescribed in paragraph (7), item (i), (b), the special certified house, etc. listed in item (iii) to be a specified energy consumption performance-improved house prescribed in paragraph (6), item (iii), and the special certified house, etc. listed in item (iv) to be an energy-efficient house prescribed in item (iv) of that paragraph; provided, however, that this does not apply to any year, among the special application years for a certified house, etc. prescribed in paragraph (6), in which the individual's total income for that year relating to income tax for that year exceeds 10,000,000 yen.

⑲The term "specified extension, rebuilding, etc." prescribed in paragraph (1), paragraph (6), paragraph (17) and the preceding paragraph means extension, rebuilding or other work specified by Cabinet Order that a real estate broker carries out on a house (limited to one that the real estate broker acquired within two years before the acquisition from the real estate broker referred to in paragraph (1)) (including work for the replacement or installation of equipment that functions as a unit with the house and that is carried out together with that work), which satisfies the requirement that the total amount of expenses required for the work is the amount equivalent to 20 percent of the amount of consideration for the transfer of the house to the individual referred to in paragraph (1) (or 3,000,000 yen, if that amount exceeds 3,000,000 yen) or more, and any other requirements specified by Cabinet Order; the term "extension, rebuilding, etc." prescribed in that paragraph means extension, rebuilding or other work specified by Cabinet Order that the individual carries out on a house the individual owns (including work for the replacement or installation of equipment that functions as a unit with the house and that is carried out together with that work; hereinafter referred to as "extension, rebuilding or other work" in this paragraph), which satisfies the requirements that the amount of expenses required for the extension, rebuilding or other work (or, where a subsidy, etc. (meaning a subsidy or benefit granted by the national government or a local government, or anything equivalent thereto; the same applies hereinafter in this paragraph) is granted with respect to the expenses for the extension, rebuilding or other work, the amount after deducting the amount of the subsidy, etc. from the amount of expenses required for the extension, rebuilding or other work) exceeds 1,000,000 yen, that the house on which the extension, rebuilding or other work was carried out falls under a residential house, and any other requirements specified by Cabinet Order (excluding work to which the provisions of Article 41-19-3, paragraphs (1) through (8) are applied); and the term "special extension, rebuilding, etc." prescribed in paragraph (17) means extension, rebuilding or other work that the individual carries out on a house the individual owns, which satisfies the requirements that the amount of expenses required for the extension, rebuilding or other work (or, where a subsidy, etc. is granted with respect to the expenses for the extension, rebuilding or other work, the amount after deducting the amount of the subsidy, etc. from the amount of expenses required for the extension, rebuilding or other work) exceeds 1,000,000 yen, that the house on which the extension, rebuilding or other work was carried out falls under a small residential house, and any other requirements specified by Cabinet Order (excluding work to which the provisions of paragraphs (1) through (8) of that Article are applied).

⑳Housing loans, etc. are not to include housing loans, etc. in the cases specified by Cabinet Order as cases where the housing loans, etc. bear no interest or bear interest at a significantly low rate.

（二十一）The provisions of paragraph (1) do not apply to the income tax of an individual for each year within the 10 years prescribed in paragraph (1), if the individual applies the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where applied pursuant to the provisions of paragraph (3) of that Article; the same applies in the following paragraph), Article 36-2, Article 36-5 or Article 37-5 with regard to the income tax for the year that includes the date on which the individual used the residential house or existing house referred to in that paragraph, the part relating to the extension, rebuilding, etc. of a house on which extension, rebuilding, etc. was carried out, or the certified house, etc. referred to in paragraph (6), as his or her own residence, or has applied those provisions with regard to the income tax for the year preceding, or the year before the year preceding, the year that includes the date on which it was used as the residence.

（二十二）If an individual who has used the residential house or existing house referred to in paragraph (1), the part relating to the extension, rebuilding, etc. of a house on which extension, rebuilding, etc. was carried out, or the certified house, etc. referred to in paragraph (6), as his or her own residence, has transferred, in any year within three years from the year following the year that includes the date on which it was used as the residence, an asset other than the residential house and existing house so used as the residence, the house on which the extension, rebuilding, etc. was carried out, the certified house, etc. so used as the residence, and the land used as the site for those houses (including any right existing on the land) (limited to an asset that falls under residential property prescribed in Article 31-3, paragraph (2), an asset prescribed in Article 35, paragraph (1), or a transferred asset prescribed in Article 36-2, paragraph (1)), and the individual applies the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1), Article 36-2, Article 36-5 or Article 37-5 with regard to the transfer, the provisions of paragraph (1) do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph.

（二十三）The provisions of paragraph (1) and paragraph (6) do not apply to the income tax of an individual for each year within the 10 years prescribed in paragraph (1), if the individual applies the provisions of Article 41-19-4, paragraph (1) or paragraph (2) with regard to the income tax for the year that includes the date on which the individual used the residential house or existing house referred to in paragraph (1) or the certified house, etc. referred to in paragraph (6) as his or her own residence, or for the following year.

（二十四）If an individual has, in Japan, made new construction of a house used for residential purposes that is specified by Cabinet Order as a house other than one that falls under a house contributing to the rational use of energy (hereinafter referred to as a "specified residential house" in this paragraph), or an acquisition of a specified residential house that has not been used since its construction, and has used the specified residential house as his or her own residence as provided in paragraph (1) on or after January 1, 2024, the provisions of that paragraph do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph.

（二十五）If an individual has, in Japan, made new construction of a non-covered energy efficiency improved house (meaning an energy-efficient house other than one that received building confirmation on or before December 31, 2027 or that was constructed on or before June 30, 2028 (hereinafter referred to as a "covered energy efficiency improved house" in this paragraph); the same applies hereinafter in this paragraph), or an acquisition of a non-covered energy efficiency improved house that has not been used since its construction, and has used the non-covered energy efficiency improved house as his or her own residence as provided in paragraph (1) on or after January 1, 2028, the provisions of that paragraph do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph; and if an individual has, in Japan, made new construction of a covered energy efficiency improved house, or an acquisition of a covered energy efficiency improved house that has not been used since its construction, and has used the covered energy efficiency improved house as his or her own residence as provided in paragraph (1) on or after that date, the provisions of paragraph (6) do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph.

（二十六）If an individual has, within a disaster risk area, etc. (meaning a disaster risk area under Article 39, paragraph (1) of the Building Standards Act (hereinafter referred to as a "disaster risk area" in this paragraph), a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act (hereinafter referred to as a "landslide prevention area" in this paragraph), a steep slope failure hazard zone under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure (hereinafter referred to as a "steep slope failure hazard zone" in this paragraph), a special sediment disaster hazard area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (hereinafter referred to as a "special sediment disaster hazard area" in this paragraph), or a flood damage prevention zone under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (hereinafter referred to as a "flood damage prevention zone" in this paragraph); the same applies hereinafter in this paragraph), made new construction (excluding specified rebuilding) of a residential house referred to in paragraph (1) or a certified house, etc. referred to in paragraph (6), or acquired any of those houses that has not been used since its construction, and has used those houses (including those houses where part of them is located within a disaster risk area, etc.; and, for those houses located within a disaster risk area (limited to an area that does not overlap with a landslide prevention area, steep slope failure hazard zone, special sediment disaster hazard area or flood damage prevention zone), limited to those houses constructed without following a recommendation under Article 88, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (hereinafter referred to as a "recommendation" in this paragraph) concerning a notification under paragraph (1) of that Article relating to the construction of those houses, in the case where the fact that the person who received the recommendation did not follow it has been made public pursuant to the provisions of paragraph (5) of that Article; hereinafter referred to as a "residential house, etc." in this paragraph) as his or her own residence as provided in paragraph (1) on or after January 1, 2028, the provisions of that paragraph do not apply to the income tax of the individual for each year within the 10 years prescribed in that paragraph; provided, however, that this does not apply if, at the time when the building confirmation relating to the residential house, etc. was received, the whole of the land on which the residential house, etc. is constructed was located outside the disaster risk area, etc.

（二十七）The term "specified rebuilding" prescribed in the preceding paragraph means the rebuilding of a house specified by Cabinet Order, out of houses that an individual, the individual's spouse or a relative of the individual within the second degree of kinship uses or used as a residence and for which the period specified by Cabinet Order as the period during which it is or was so used is five years or more.

（二十八）With regard to the application of the provisions of paragraph (1) where an individual who had been applying the provisions of paragraph (1) has become unable to apply the provisions of paragraph (1) because the individual ceased to use the residential house, existing house or house on which extension, rebuilding, etc. was carried out (limited to the part relating to the extension, rebuilding, etc.) referred to in paragraph (1), or the certified house, etc. referred to in paragraph (6), to which that application relates, as his or her own residence due to a change of residence associated with an order of transfer from the person paying the salary or other wage prescribed in Article 28, paragraph (1) of the Income Tax Act relating to the individual (referred to as the "person paying the salary or other wage" in paragraph (31)) or any other unavoidable reason equivalent thereto, and has subsequently used those houses (for the house on which extension, rebuilding, etc. was carried out, the part relating to the extension, rebuilding, etc.; the same applies hereinafter in this paragraph) as his or her own residence again, each year, out of the years within the 10 years from the year of moving in prescribed in that paragraph (meaning the 10 years prescribed in that paragraph), from the year that includes the date on which the individual used those houses as his or her residence again (or, if the individual leased those houses during that year, the following year) onward (limited to a year in which the individual has continuously used them as his or her residence from that date to December 31 of that year (or, for the year that includes the date of the individual's death, to that date)) is deemed to be an applicable year prescribed in that paragraph.

（二十九）The provisions of the preceding paragraph apply only if the individual referred to in that paragraph has submitted, by the date on which the individual ceases to use the house referred to in that paragraph as his or her residence, a written notification stating the reason prescribed in that paragraph and other matters specified by Order of the Ministry of Finance (where the individual has been issued the certificate referred to in Article 41-2-2, paragraph (7) (including any document specified by Order of the Ministry of Finance as being similar thereto) pursuant to the provisions of that paragraph, limited to a written notification to which the part of the certificate relating to each year from the year that includes that date onward is attached) to the district director having jurisdiction over the location of the house, and the final return for the first year to which the provisions of the preceding paragraph are applied has attached to it a document certifying that the individual has used the house as his or her residence again and any other documents specified by Order of the Ministry of Finance (referred to as "documents certifying re-occupation" in the following paragraph).

（三十）Even where the written notification referred to in the preceding paragraph has not been submitted or a final return without the documents certifying re-occupation attached has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to submit or attach them, apply the provisions of paragraph (28) only if the written notification and the documents certifying re-occupation are submitted. The same applies where a person to whom the provisions of that paragraph are applied has not filed a final return and the district director finds that there were unavoidable circumstances for the failure to file it.

（三十一）If an individual has made a housing acquisition, etc. or building or acquiring a certified house, etc. (each referred to as "housing construction or acquisition, etc." in paragraph (34)), and has used the residential house, existing house or house on which extension, rebuilding, etc. was carried out (limited to the part relating to the extension, rebuilding, etc.) referred to in paragraph (1) for which the housing acquisition, etc. was made, or the house for which the building or acquiring a certified house, etc. was made, as his or her own residence as provided in that paragraph, and, during the period from the date on which it was used as the residence to December 31 of that year, has ceased to use those houses (for the house on which extension, rebuilding, etc. was carried out, the part relating to the extension, rebuilding, etc.; the same applies hereinafter in this paragraph) as his or her own residence due to a change of residence associated with an order of transfer from the person paying the salary or other wage relating to the individual or any other unavoidable reason equivalent thereto (referred to as a "specified reason" in the following paragraph), and has subsequently used those houses as his or her own residence again, the individual may apply the provisions of paragraph (1), deeming each year, out of the years within the 10 years from the year of moving in prescribed in paragraph (1) (meaning the 10 years prescribed in that paragraph), from the year that includes the date on which the individual used those houses as his or her residence again (or, if the individual leased those houses during that year, the following year) onward (limited to a year in which the individual has continuously used them as his or her residence from that date to December 31 of that year (or, for the year that includes the date of the individual's death, to that date)) to be an applicable year prescribed in that paragraph.

（三十二）The provisions of the preceding paragraph apply only if the final return of the individual referred to in that paragraph for the first year to which the provisions of that paragraph are applied contains a statement concerning the deduction of the amount to be deducted through the application of the provisions of paragraph (1) pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount, a document certifying that the house referred to in the preceding paragraph was used as the residence before the specified reason arose, a document certifying that the house has been used as the residence again, a certificate of registered matters and any other documents specified by Order of the Ministry of Finance (referred to as "documents certifying re-occupation, etc." in the following paragraph).

（三十三）Even where a final return has not been filed, or a final return without the statement referred to in the preceding paragraph or without the documents certifying re-occupation, etc. attached has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file, state or attach them, apply the provisions of paragraph (31) only if a document containing the statement and the documents certifying re-occupation, etc. are submitted.

（三十四）If a former house (meaning a house for which the individual made housing construction or acquisition, etc. and that the individual had continuously used as his or her residence as provided in paragraph (1); the same applies hereinafter in this paragraph) has become unable to be used as a residence due to a disaster, the provisions of paragraph (1) may be applied, deeming each year, out of the years within the 10 years from the year of moving in prescribed in paragraph (1) (meaning the 10 years prescribed in that paragraph), from the year that includes the date on which it became unable to be used as the residence onward (excluding each year from any of the following years onward), to be an applicable year prescribed in that paragraph:

（三十五）If an individual has acquired a house that has been used since its construction and that is specified by Cabinet Order as a house not conforming to earthquake resistance standards (hereinafter referred to as a "house requiring seismic retrofitting" in this paragraph), and, by the date of acquisition of the house requiring seismic retrofitting, has made the application under Article 17, paragraph (1) of the Act on Promotion of Seismic Retrofitting of Buildings or any other procedure specified by Order of the Ministry of Finance for carrying out a seismic retrofit (meaning extension, rebuilding, repair or remodeling for the purpose of improving safety against earthquakes; the same applies hereinafter in this paragraph) of the house requiring seismic retrofitting on or after that date, and it has been certified, as provided by Order of the Ministry of Finance, that, by the date on which the individual uses the house requiring seismic retrofitting as his or her own residence (limited to a date within six months from the date of acquisition), the house requiring seismic retrofitting has come to conform to earthquake resistance standards through the seismic retrofit (excluding one to which the provisions of Article 41-19-2, paragraph (1) or Article 41-19-3, paragraph (4) or paragraph (6) are applied), the individual may apply the provisions of paragraph (1), paragraph (11), paragraph (31) and the preceding paragraph, deeming the acquisition of the house requiring seismic retrofitting to be an acquisition of an existing house and the house requiring seismic retrofitting to be an existing house.

（三十六）The provisions of paragraph (1) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under that paragraph and has attached to it, as provided by Order of the Ministry of Finance, a written statement concerning the calculation of that amount, a certificate of registered matters and other documents.

（三十七）Even where a final return has not been filed, or a final return without the statement or 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, state or attach them, apply the provisions of paragraph (1) only if a document containing the statement, as well as the written statement, the certificate of registered matters and the other documents referred to in that paragraph, are submitted.

（三十八）The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under paragraph (1). In this case, the phrase "the credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the credit under the preceding paragraph and Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit Where a Person Has Housing Loans, etc.)", and the phrase "the amount allowed as the credit" with "the total of the amounts allowed as those credits".

（三十九）With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1) are applied with respect to income tax for a 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, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit Where a Person Has Housing Loans, etc.)".

（四十）Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.

①If an individual has, in an applicable year prescribed in paragraph (1) of the preceding Article (including a special application year for a certified house, etc., a special specified applicable year or a special specified application year for a certified house; the same applies hereinafter in this Article), amounts of housing loans, etc. relating to two or more housing acquisitions, etc., the amount of the special tax credit for housing loans, etc. referred to in that paragraph for that applicable year is, notwithstanding the provisions of paragraphs (2), (6), (11) and (14) of the preceding Article, the total of the amounts specified in the following items for the categories of the amounts of housing loans, etc. listed therein relating to each housing acquisition, etc., where the amounts of housing loans, etc. as of December 31 of that applicable year are categorized by each different housing acquisition, etc.; provided, however, that if the total exceeds the maximum credit, the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) of that Article for that applicable year is the maximum credit.

②The maximum credit referred to in the proviso to the preceding paragraph is the largest of the amounts equivalent to the amounts specified in the following items for the categories of the amounts of housing loans, etc. that the individual has in the applicable year listed therein:

③If, of two or more housing acquisitions, etc. made by an individual, there are any for which the dates on which the residential house, existing house or house on which extension, rebuilding, etc. was carried out prescribed in paragraph (1) of the preceding Article, or the certified house, etc. prescribed in paragraph (6) of that Article, for which those housing acquisitions, etc. were made, were used as the individual's own residence as provided in paragraph (1) of that Article (hereinafter referred to as the "date of moving in" in this paragraph) fall within the same year, the provisions of that Article or the preceding two paragraphs apply by treating the housing acquisitions, etc. whose dates of moving in fall within the same year as one housing acquisition, etc. (or, in the cases listed in the following items, by treating each group of housing acquisitions, etc. categorized as specified in those items as one housing acquisition, etc.).

①If an individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of use as a residence prescribed in paragraph (1) of that Article (hereinafter referred to as the "date of moving in" in this Article) or for any year within the eight years following that year (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article) is to receive, in any year within the nine years following the year that includes the date of moving in (or within the 12 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article), payment of a salary or other wage prescribed in Article 190 of the Income Tax Act to which the provisions of that Article apply (hereinafter referred to as a "salary or other wage" in this Article), and has submitted a return stating that the individual seeks the application of the provisions of this paragraph, the estimated amount of the individual's total income under Article 2, paragraph (1), item (xxx) of that Act for that year (referred to as "total income" in the following paragraph) and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage, to the district director having jurisdiction over the place for tax payment under Article 17 of that Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the designated place for tax payment) for the income tax on the salary or other wage, then, with regard to the application of the provisions of Article 190 of that Act to the salary or other wage for that year, the amount of tax listed in item (ii) of that Article is the amount equivalent to the amount after deducting, from the amount equivalent to that amount of tax, the amount equivalent to the amount to be deducted under Article 41, paragraph (1) (limited to the amount stated in the return, and, if that amount exceeds that amount of tax, the amount equivalent to that amount of tax).

②The return prescribed in the preceding paragraph must be submitted, by the day before the day on which the individual receives the last payment of a salary or other wage for that year from the person paying the salary or other wage referred to in that paragraph, as provided by Order of the Ministry of Finance, with the certificate issued under paragraph (7) and other documents attached, and may not be submitted if, as of that day, the estimated amount of the individual's total income for that year exceeds 20,000,000 yen (or 10,000,000 yen, if the year that includes the date of moving in is any year from 2022 to 2025 and the housing acquisition, etc. relating to the residence is new construction, etc. of a special residential house prescribed in Article 41, paragraph (16) that is deemed to fall under new construction, etc. of a residential house pursuant to the provisions of that paragraph (hereinafter referred to as "new construction, etc. of a special residential house" in this paragraph) or new construction or acquisition, etc. of a special certified house, etc. prescribed in paragraph (18) of that Article that is deemed to fall under building or acquiring a certified house, etc. prescribed in paragraph (6) of that Article pursuant to the provisions of paragraph (18) of that Article (hereinafter referred to as "new construction or acquisition, etc. of a special certified house, etc." in this paragraph), or if the year that includes the date of moving in is any year from 2026 to 2030 and the housing acquisition, etc. relating to the residence is new construction, etc. of a special residential house, an acquisition of a special renovated resale house prescribed in paragraph (17) of that Article that is deemed to fall under acquisition of a renovated resale house pursuant to the provisions of that paragraph, an acquisition of a special existing house prescribed in paragraph (17) of that Article that is deemed to fall under acquisition of an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17), special extension, rebuilding, etc. prescribed in paragraph (17) of that Article that is deemed to fall under extension, rebuilding, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17), or new construction or acquisition, etc. of a special certified house, etc.).

③In the case referred to in paragraph (1), when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the date on which that person has received it.

④An individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of moving in or for any year within the eight years following that year (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article) may, if the person paying the salary or other wage via whom the return prescribed in paragraph (1) is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to the person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph; the same applies in paragraph (8)) in lieu of submitting the return. In this case, the provisions of the second sentence of paragraph (2) of that Article apply mutatis mutandis.

⑤With regard to the application of the provisions of paragraph (3) where the provisions of the preceding paragraph apply, the phrase "the return" in that paragraph is deemed to be replaced with "the matters to be stated in the return", and the phrase "has received" with "has been provided with".

⑥Where the provisions of paragraph (1) apply, the following applies:

⑦The district director must, as provided by Cabinet Order, issue a certificate concerning the date of moving in and other matters, if an application for its issuance has been filed by an individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of moving in or for any year within the eight years following that year (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article).

⑧An individual who has applied the provisions of Article 41, paragraph (1) with regard to the income tax for the year that includes the date of moving in (limited to any year from 2019 to 2030; hereinafter referred to as the "tax year of moving in" in this paragraph) or for any year within the eight years following the tax year of moving in (or within the 11 years, if the year that includes the date of moving in is 2022 or 2023 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a residential house, acquisition of a renovated resale house, new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is 2024 or 2025 and the housing acquisition, etc. relating to the residence falls under new construction, etc. of a certified house, etc. or acquisition of a renovated resale certified house, etc., if the year that includes the date of moving in is any year from 2026 to 2030 and the provisions of Article 41 are applied pursuant to the provisions of paragraph (6) of that Article, or if the provisions of that Article are applied pursuant to the provisions of paragraph (11) or paragraph (14) of that Article) may, when providing the matters to be stated in the return prescribed in paragraph (1) by electronic or magnetic means pursuant to the provisions of paragraph (4), provide, as provided by Order of the Ministry of Finance, the matters to be stated in the documents to the person paying the salary or other wage via whom the return is to be submitted by electronic or magnetic means, in lieu of submitting the documents under the provisions of paragraph (2). In this case, the individual is deemed to have submitted the return with the documents attached pursuant to the provisions of that paragraph.

①An individual who seeks to apply the provisions of Article 41, paragraph (1) or paragraph (1) of the preceding Article with regard to a house to be used as a residence on or after January 1, 2023 must submit (including by providing the matters to be stated in the written application for the credit by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology) in lieu of submitting the written application for the credit), to the creditor (meaning the creditor of the housing loans, etc. or any other person specified by Cabinet Order; the same applies in the following paragraph) relating to housing loans, etc. (meaning housing loans, etc. prescribed in Article 41, paragraph (1); the same applies hereinafter through paragraph (3)), a document stating the name and address, individual number and other matters specified by Order of the Ministry of Finance of the individual (referred to as "application particulars" in the following paragraph) (hereinafter referred to as a "written application for the credit" in this paragraph and the following paragraph).

②A creditor that has received the submission prescribed in the preceding paragraph of a written application for the credit (hereinafter referred to as the "submission of the written application for the credit" in this paragraph) must, by October 31 of each year within the 10 years from the year that includes the date on which it received the submission of the written application for the credit (or, if the year that includes the date on which the individual referred to in the preceding paragraph used the house referred to in that paragraph as a residence is 2023 and the housing acquisition, etc. prescribed in Article 41, paragraph (1) relating to the residence falls under new construction, etc. of a residential house or acquisition of a renovated resale house prescribed in that paragraph, or in any other case specified by Cabinet Order, within the period specified by Cabinet Order) (or, for the year that includes the date on which it received the submission of the written application for the credit, by January 31 of the following year), prepare a report stating the application particulars, the amount of housing loans, etc. of the individual who made the submission of the written application for the credit as of December 31 of that year (or, for the year that includes the date of the individual's death, as of that date) and other matters specified by Order of the Ministry of Finance, and submit it to the district director having jurisdiction over the creditor's domicile or residence, or the location of its head office or principal office. In this case, the creditor must keep a book for the written applications for the credit, and enter or record the application particulars for each individual who made the submission of the written application for the credit.

③The relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may, when necessary for an investigation concerning the submission of the report referred to in the preceding paragraph, ask questions of the person obliged to submit the report, inspect that person's books and documents concerning housing loans, etc. or other articles, or request the presentation or submission of those articles (including copies thereof).

④The relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may, when necessary for an investigation concerning the submission of the report referred to in paragraph (2), retain articles submitted in the investigation.

⑤When asking questions, carrying out inspections, or requesting presentation or submission under paragraph (3), the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office must carry a certificate showing their identity and present it if requested by any person concerned.

⑥The authority of the relevant officials under paragraph (3) and paragraph (4) must not be construed as being granted for the purpose of criminal investigation.

⑦Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.

①If an individual who has transferred an asset prescribed in Article 41, paragraph (22) and has thereby come to fall under the provisions of that paragraph has applied the provisions of paragraph (1) of that Article or Article 41-2-2, paragraph (1) with regard to the income tax for any year within three years before the year that includes the date of the transfer, the individual must, by the due date for filing a tax return for the income tax for the year that includes the date of the transfer, file an amended return (or, for a person who has not filed a final return pursuant to the provisions of Article 41-2-2, paragraph (6), item (ii) of this Act or Article 121 of the Income Tax Act, a return filed after the due date) for the income tax for each of the years within those three years, and pay, within that time limit, the amount of tax to be paid through the filing of those returns.

②If a person who is required to file those returns pursuant to the provisions of the preceding paragraph has not filed them, the district director having jurisdiction over the place for tax payment is to make a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes, or a determination under Article 25 of that Act, with regard to the amount of income, the amount of income tax and other matters that should have been stated in those returns.

③With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under paragraph (1) and to the reassessment referred to in the preceding paragraph (limited to one relating to a person who is required to file that return), the following applies:

④With regard to the application of the provisions of the Act on General Rules for National Taxes to a return filed after the due date under paragraph (1) and to the reassessment (limited to one relating to a person who is required to file that return) or the determination referred to in paragraph (2), the following applies: