# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6)
- 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: 第六条 (Supplementary Provisions, Article 6)（住宅を取得した場合の所得税額の特別控除に関する経過措置） — address `suppl-3621-14/art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-6
- 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.
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### 第六条（住宅を取得した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired
caption: machine translation, not official
suppl-3621-14/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-6
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十二年一月一日以後に新法第四十一条第一項に規定する居住用家屋又は既存住宅を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ついて適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋又は既存住宅を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ついては、なお従前の例による。
suppl-3621-14/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-6/par-1
The provisions of Articles 41 and 41-2 of the New Act apply in the case where a resident has, on or after January 1, 1987, put a residential house or existing housing prescribed in Article 41, paragraph (1) of the New Act to use as the resident's own residence as specified in that paragraph, and the provisions then in force continue to govern the case where a resident put a residential house or existing housing prescribed in Article 41, paragraph (1) of the Former Act to use as the resident's own residence as specified in that paragraph before that date.
machine translation, not official
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## 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-20261007T211206-335, 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