If 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.
個人が、前条第一項に規定する適用年（認定住宅等特例適用年、特別特定適用年又は認定住宅特別特定適用年を含む。以下この条において同じ。）において、二以上の住宅の取得等に係る住宅借入金等の金額を有する場合には、当該適用年における同項の住宅借入金等特別税額控除額は、前条第二項、第六項、第十一項及び第十四項の規定にかかわらず、当該適用年の十二月三十一日における住宅借入金等の金額につき異なる住宅の取得等ごとに区分をし、当該区分をした住宅の取得等に係る住宅借入金等の金額の次の各号に掲げる区分に応じ当該各号に定める金額の合計額とする。ただし、当該合計額が控除限度額を超えるときは、当該適用年における同条第一項の住宅借入金等特別税額控除額は、当該控除限度額とする。
amount of housing loans, etc. for a certified house, etc. prescribed in paragraph (6) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of housing loans, etc. for a certified house, etc. in accordance with the provisions of the first sentence of that paragraph;
amount of special specified housing loans, etc. prescribed in paragraph (11) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of special specified housing loans, etc. in accordance with the provisions of the first sentence of that paragraph;
amount of housing loans, etc. for a certified house in a special specified acquisition prescribed in paragraph (14) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of housing loans, etc. for a certified house in a special specified acquisition in accordance with the provisions of the first sentence of that paragraph;
amount of housing loans, etc. other than those listed in the preceding three items (hereinafter referred to as the "amount of other housing loans, etc." in this Article): the amount calculated for the amount of other housing loans, etc. in accordance with the provisions of paragraph (2) of the preceding Article.
The 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:
amount of housing loans, etc. for a certified house, etc.: the amount calculated by multiplying the loan limit for a certified house, etc. determined under paragraph (7) or paragraph (9) of the preceding Article for the year of moving in relating to the amount of housing loans, etc. for a certified house, etc. by the credit rate for a certified house, etc. determined under paragraph (8) of that Article for that applicable year (or, if the individual has amounts of housing loans, etc. for a certified house, etc. relating to two or more housing acquisitions, etc., the largest of the amounts calculated, for each of those amounts of housing loans, etc. for a certified house, etc., by multiplying the loan limit for a certified house, etc. determined under paragraph (7) or paragraph (9) of that Article for the year of moving in relating to that amount by the credit rate for a certified house, etc. determined under paragraph (8) of that Article for that applicable year);
amount of special specified housing loans, etc.: 266,600 yen;
特別特定住宅借入金等の金額 二十六万六千六百円
amount of housing loans, etc. for a certified house in a special specified acquisition: 333,300 yen;
認定特別特定住宅借入金等の金額 三十三万三千三百円
amount of other housing loans, etc.: the amount calculated by multiplying the loan limit determined under paragraph (3) of the preceding Article for the year of moving in relating to the amount of other housing loans, etc. by the credit rate determined under paragraph (4) of that Article for that applicable year (or, if the individual has amounts of other housing loans, etc. relating to two or more housing acquisitions, etc., the largest of the amounts calculated, for each of those amounts of other housing loans, etc., by multiplying the loan limit determined under paragraph (3) of that Article for the year of moving in relating to that amount by the credit rate determined under paragraph (4) of that Article for that applicable year).
If, 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.).
where the year that includes the date of moving in is 2017, 2018 or 2021, and the two or more housing acquisitions, etc. include both those that fall under a specified acquisition prescribed in paragraph (5) of the preceding Article (hereinafter referred to as a "specified acquisition" in this item and (a) of the following item) and those that do not fall under a specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under a specified acquisition and housing acquisitions, etc. that do not fall under a specified acquisition (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
当該居住日の属する年が平成二十九年、平成三十年又は令和三年である場合において、当該二以上の住宅の取得等のうちに、前条第五項に規定する特定取得（以下この号及び次号イにおいて「特定取得」という。）に該当するものと特定取得に該当するもの以外のものとがあるとき 特定取得に該当する住宅の取得等と特定取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
where the year that includes the date of moving in is 2019 or 2020, and any of the following cases applies: the housing acquisitions, etc. specified in the following for the categories of cases listed therein:
where the two or more housing acquisitions, etc. include both those that fall under a specified acquisition and those that do not fall under a specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under a specified acquisition and housing acquisitions, etc. that do not fall under a specified acquisition (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
当該二以上の住宅の取得等のうちに、特定取得に該当するものと特定取得に該当するもの以外のものとがある場合 特定取得に該当する住宅の取得等と特定取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
where the two or more housing acquisitions, etc. include both those relating to an amount of special specified housing loans, etc. and those relating to an amount of housing loans, etc. for a certified house in a special specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. relating to an amount of special specified housing loans, etc. and housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house in a special specified acquisition;
当該二以上の住宅の取得等のうちに、特別特定住宅借入金等の金額に係るものと認定特別特定住宅借入金等の金額に係るものとがある場合 特別特定住宅借入金等の金額に係る住宅の取得等と認定特別特定住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等
where the year that includes the date of moving in is any year from 2022 to 2025, and the two or more housing acquisitions, etc. include both those that fall under new construction, etc. of a residential house or acquisition of a renovated resale house and those that do not fall under new construction, etc. of a residential house or acquisition of a renovated resale house: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under new construction, etc. of a residential house or acquisition of a renovated resale house and housing acquisitions, etc. that do not fall under new construction, etc. of a residential house or acquisition of a renovated resale house (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
当該居住日の属する年が令和四年から令和七年までの各年である場合において、当該二以上の住宅の取得等のうちに、居住用家屋の新築等又は買取再販住宅の取得に該当するものと居住用家屋の新築等又は買取再販住宅の取得に該当するもの以外のものとがあるとき 居住用家屋の新築等又は買取再販住宅の取得に該当する住宅の取得等と居住用家屋の新築等又は買取再販住宅の取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
where the year that includes the date of moving in is any year from 2026 to 2030, and the two or more housing acquisitions, etc. include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc.: the housing acquisitions, etc. categorized into housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc..
当該居住日の属する年が令和八年から令和十二年までの各年である場合において、当該二以上の住宅の取得等のうちに、認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるとき 認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等