# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（特定の増改築等に係る住宅借入金等を有する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） — address `suppl-4201-23/art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51 - 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. --- ### 第五十一条（特定の増改築等に係る住宅借入金等を有する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） — Transitional Measures Concerning Special Provisions on the Credit Amount of the Special Income Tax Credit Where a Person Has Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc. caption: machine translation, not official suppl-4201-23/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51 **第一項** 新租税特別措置法第四十一条の三の二の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この条において同じ。）を施行日以後に新租税特別措置法第四十一条の三の二第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項に規定する住宅の増改築等をした家屋を施行日前に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-4201-23/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51/par-1 The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after the Effective Date, puts a house on which the resident has carried out extension, reconstruction, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article (limited to the part pertaining to that extension, reconstruction, etc. of a dwelling; the same applies hereinafter in this Article) to the resident's own residential use as provided in Article 41-3-2, paragraph (1) or (4) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a resident, before the Effective Date, put a house on which the resident had carried out extension, reconstruction, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to the resident's own residential use as provided in that paragraph. machine translation, not official --- ## Cites - suppl-4201-23/art-51/par-1: この条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4201-23/art-51 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十一条第一項（特定の増改築等に係る住宅借入金等を有する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-4201-23/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51/par-1 --- ## 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-20261007T211206-484, 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