# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置） — address `suppl-4091-22/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24 - 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. --- ### 第二十四条（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Application Period of the Special Income Tax Credit Where a Dwelling Is Acquired, etc. caption: machine translation, not official suppl-4091-22/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24 **第一項** 第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「旧震災特例法」という。）第十六条第一項に規定する居住者が、同項に規定する居住の用に供することができなくなった日の属する年の翌年以後の各年（同項に規定する家屋を居住の用に供した日の属する年の翌年以後五年間の各年に限る。）において同項に規定する住宅借入金等の金額を有する場合については、なお従前の例による。 suppl-4091-22/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-1 In the case where a resident prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act") has an amount of housing loans, etc. prescribed in that paragraph in each year from the year following the year that includes the day on which the resident became unable to use the house as a residence as prescribed in that paragraph (limited to each year in the five years from the year following the year that includes the day on which the resident put the house prescribed in that paragraph to use as a residence), the provisions then in force continue to govern. machine translation, not official **第二項** 旧震災特例法第十六条第二項に規定する居住者が、同項に規定する住宅の取得等をし、平成八年十二月三十一日以前に同項の定めるところにより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-4091-22/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-2 In the case where a resident prescribed in Article 16, paragraph (2) of the Former Earthquake Tax Special Provisions Act has carried out the acquisition, etc. of a dwelling prescribed in that paragraph and put it to use as a residence as specified in that paragraph on or before December 31, 1996, the provisions then in force continue to govern. machine translation, not official **第三項** 前二項の場合において、旧震災特例法第十六条第一項又は第二項の規定の適用があり、かつ、新租税特別措置法第四十一条第一項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「場合における」とあるのは「場合における第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「旧震災特例法」という。）第十六条第一項又は第二項の規定により読み替えて適用される」と、「については、」とあるのは「については、旧震災特例法第十六条第一項又は第二項の規定により読み替えて適用される」とする。 suppl-4091-22/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-3 In the cases referred to in the preceding two paragraphs, with regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act apply and the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "in the case where" in that paragraph is deemed to be replaced with "in the case where, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act" in this paragraph),", and the phrase "with regard to" is deemed to be replaced with "with regard to, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act,". machine translation, not official --- ## Cites - suppl-4091-22/art-24/par-3: 前二項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4091-22/art-24/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-2 - suppl-4091-22/art-24/par-3: 附則第十条第二項 → 租税特別措置法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4091-22/art-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10/par-2 - suppl-4091-22/art-24/par-3: 前二項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4091-22/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十四条第三項（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-3 - 租税特別措置法 附則第二十五条第二項（住宅の取得等をした場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25/par-2 - 租税特別措置法 附則第二十五条の二第一項（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25-2/par-1 - 租税特別措置法 附則第二十五条の二第二項（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25-2/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-20261007T211206-385, 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