# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — address `suppl-4051-68/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2 - 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. --- ### 第二条（住宅の取得等を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 Special Income Tax Credit Where a House Has Been Acquired, etc. caption: machine translation, not official suppl-4051-68/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2 **第一項** 改正後の租税特別措置法（以下「新法」という。）第四十一条及び第四十一条の二の規定は、居住者が平成五年四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若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この項において同じ。）を同条第一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、居住者が同日前に改正前の租税特別措置法（以下「旧法」という。）第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋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-4051-68/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-1 The provisions of Articles 41 and 41-2 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to the case where a resident has, on or after April 1, 1993, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.; the same applies hereinafter in this paragraph), as the resident's own dwelling as provided for in paragraph (1) of that Article, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act"), or a house that has undergone extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph. machine translation, not official **第二項** 前項の場合において、旧法第四十一条第一項の規定の適用がある場合における新法第四十一条第一項に規定する増改築等に係る同条及び新法第四十一条の二の規定の適用については、新法第四十一条第二項第一号中「二千万円」とあるのは「二千万円（租税特別措置法の一部を改正する法律（平成五年法律第六十八号）による改正前の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（以下この項において「旧借入金等」という。）の金額を有するときは、二千万円から旧借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、同項第二号中「二千万円」とあるのは「二千万円（旧借入金等の金額を有するときは、二千万円から旧借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、「金額が千万円」とあるのは「金額が千万円（当該旧借入金等の金額が二千万円を超える場合には、三千万円から当該旧借入金等の金額（当該金額が三千万円を超えるときは、三千万円）を控除した残額。以下この号において同じ。）」と、「二十万円」とあるのは「二千万円（旧借入金等の金額を有するときは、二千万円から旧借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）の一パーセントに相当する金額」とする。 suppl-4051-68/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-2 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 41 of the New Act and Article 41-2 of the New Act concerning extension, reconstruction, etc. prescribed in Article 41, paragraph (1) of the New Act in the case where the provisions of Article 41, paragraph (1) of the Former Act apply, the phrase "20 million yen" in Article 41, paragraph (2), item (i) of the New Act is deemed to be replaced with "20 million yen (if there is an amount of the loans or debts prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 68 of 1993) to which the provisions of that paragraph apply (hereinafter referred to as "former loans, etc." in this paragraph), the remaining amount after deducting the amount of the former loans, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "20 million yen" in item (ii) of that paragraph with "20 million yen (if there is an amount of former loans, etc., the remaining amount after deducting the amount of the former loans, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "the amount is 10 million yen" with "the amount is 10 million yen (or, if the amount of those former loans, etc. exceeds 20 million yen, the remaining amount after deducting the amount of those former loans, etc. (or 30 million yen, if that amount exceeds 30 million yen) from 30 million yen; the same applies hereinafter in this item)", and the phrase "200,000 yen" with "the amount equivalent to 1 percent of 20 million yen (if there is an amount of former loans, etc., the remaining amount after deducting the amount of the former loans, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)". machine translation, not official --- ## Cites - suppl-4051-68/art-2/par-1: この項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4051-68/art-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-1 - suppl-4051-68/art-2/par-2: 前項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4051-68/art-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二条第一項（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-1 - 租税特別措置法 附則第二条第二項（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-2/par-2 --- ## 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-20261007T211206-365, 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