# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条 (Supplementary Provisions, Article 11)（住宅取得控除に関する経過措置） — address `suppl-3571-8/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition caption: machine translation, not official suppl-3571-8/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11 **第一項** 新法第四十一条第二項及び第四十一条の二第一項の規定は、居住者が新法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十八年一月一日以後に同項の定めるところによりその者の居住の用に供した場合における同年分以後の所得税について適用し、居住者が旧法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十七年十二月三十一日以前に同項の定めるところによりその者の居住の用に供した場合における同年分以前の所得税については、なお従前の例による。 suppl-3571-8/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11/par-1 The provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act apply to income tax for 1983 and subsequent years in the case where a resident has, on or after January 1, 1983, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern income tax for 1982 and earlier years in the case where a resident has, on or before December 31, 1982, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph. machine translation, not official **第二項** 居住者が、昭和五十六年分又は昭和五十七年分の所得税について旧法第四十一条第一項又は第四十一条の二第一項の規定の適用を受けた場合におけるその者の昭和五十八年分又は昭和五十九年分の所得税に係る新法第四十一条第二項及び第四十一条の二第一項の規定の適用については、新法第四十一条第二項中「七パーセント」とあるのは「五パーセント」と、「五万円」とあるのは「三万円」とする。 suppl-3571-8/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11/par-2 With regard to the application of the provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act to income tax for 1983 or 1984 of a resident who received the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraph (1) of the Former Act with respect to income tax for 1981 or 1982, the phrase "7 percent" in Article 41, paragraph (2) of the New Act is deemed to be replaced with "5 percent", and the phrase "50,000 yen" with "30,000 yen". machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-1 - 租税特別措置法 附則第七条第一項（住宅取得控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-317, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07