# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条の二 (Supplementary Provisions, Article 25-2) - 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: 第二十五条の二 (Supplementary Provisions, Article 25-2)（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） — address `suppl-4091-22/art-25-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25-2 - 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. --- ### 第二十五条の二（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） — Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on the Application Period of the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate caption: machine translation, not official suppl-4091-22/art-25-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25-2 **第一項** 前二条の規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法及び阪神・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の一部を改正する法律（平成九年法律第二十二号）附則第二十四条及び第二十五条の規定並びに」とする。 suppl-4091-22/art-25-2/par-1 · 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 With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding two Articles apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 24 and 25 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997), and". machine translation, not official **第二項** 前二条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法及び阪神・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の一部を改正する法律（平成九年法律第二十二号）附則第二十四条又は第二十五条の規定の適用がある場合には、これらの規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。 suppl-4091-22/art-25-2/par-2 · 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 With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding two Articles apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including, where the provisions of Article 24 or Article 25 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) apply, those provisions)", and the phrase "item (ii) of that Article" is deemed to be replaced with "Article 190, item (ii) of the Income Tax Act". machine translation, not official --- ## Cites - suppl-4091-22/art-25-2/par-1: 前二条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4091-22/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25 - suppl-4091-22/art-25-2/par-1: 前二条 → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), 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 - suppl-4091-22/art-25-2/par-2: 所得税法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - suppl-4091-22/art-25-2/par-2: 前二条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4091-22/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25 - suppl-4091-22/art-25-2/par-2: 前二条 → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), 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 --- ## 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-20261007T211206-386, 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