# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（住宅貯蓄控除に関する経過措置） — address `suppl-3571-8/art-12` - 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-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12 - 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. --- ### 第十二条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings caption: machine translation, not official suppl-3571-8/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12 **第一項** 居住者が、施行日前に締結した旧法第四十一条の三第一項に規定する財形住宅貯蓄契約及び同条第二項に規定する旧住宅貯蓄契約に基づいて、昭和五十七年中に旧法第四十一条の四第一項に規定する積立て等をした場合におけるその者の同年分の所得税については、旧法第四十一条の四、第四十一条の五及び第四十一条の七の規定の例による。 suppl-3571-8/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12/par-1 With regard to income tax for 1982 of a resident who, in 1982, has made an installment, etc. prescribed in Article 41-4, paragraph (1) of the Former Act based on a property accumulation housing savings contract prescribed in Article 41-3, paragraph (1) of the Former Act and a former housing savings contract prescribed in paragraph (2) of that Article concluded before the Effective Date, the provisions of Articles 41-4, 41-5 and 41-7 of the Former Act are to govern. machine translation, not official **第二項** 昭和五十七年中に、旧法第四十一条の三第三項に規定する住宅貯蓄契約又はその履行につき、旧法第四十一条の六第一項に規定する事実が生じた場合における所得税の徴収については、同条の規定の例による。 suppl-3571-8/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12/par-2 With regard to the collection of income tax in the case where, in 1982, a fact prescribed in Article 41-6, paragraph (1) of the Former Act has occurred with regard to a housing savings contract prescribed in Article 41-3, paragraph (3) of the Former Act or its performance, the provisions of that Article are to govern. machine translation, not official --- ## 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