# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（認定長期優良住宅の新築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-4241-16/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-17 - 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. --- ### 第十七条（認定長期優良住宅の新築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 the Special Income Tax Credit Where a Certified Long-Life Quality House Is Newly Constructed, etc. caption: machine translation, not official suppl-4241-16/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-17 **第一項** 新租税特別措置法第四十一条の十九の四の規定は、居住者が平成二十四年一月一日以後に同条第一項に規定する認定長期優良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する場合について適用し、居住者が同日前に旧租税特別措置法第四十一条の十九の四第一項に規定する認定長期優良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-4241-16/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-17/par-1 The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after January 1, 2012, uses a certified long-life quality house prescribed in paragraph (1) of that Article as the resident's residence as provided in that paragraph, and the provisions then in force continue to govern cases where a resident, before that date, used a certified long-life quality house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation as the resident's residence as provided in that paragraph. machine translation, not official --- ## 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-20261007T211206-531, 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