# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十二条 (Supplementary Provisions, Article 82)
- 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: 第八十二条 (Supplementary Provisions, Article 82)（認定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-4281-15/art-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82
- 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.
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### 第八十二条（認定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 Special Income Tax Credit Where New Construction, etc. of a Certified House Is Carried Out
caption: machine translation, not official
suppl-4281-15/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82
**第一項** 新租税特別措置法第四十一条の十九の四（同条第一項に規定する認定住宅の新築又は取得をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該認定住宅の新築又は取得をする場合について適用し、個人が施行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住宅の新築又は取得をした場合については、なお従前の例による。
suppl-4281-15/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82/par-1
The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who newly constructs or acquires a certified house prescribed in paragraph (1) of that Article) apply in the case where an individual newly constructs or acquires that certified house on or after the Effective Date, and with regard to the case where an individual newly constructed or acquired a certified house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第四十一条の十九の四第十六項第二号（同条第十四項の規定による修正申告書に係る部分に限る。）の規定は、平成二十九年一月一日以後に同条第十四項に規定する修正申告書の提出期限が到来する所得税について適用する。
suppl-4281-15/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82/par-2
The provisions of Article 41-19-4, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning an amended return under the provisions of paragraph (14) of that Article) apply to income tax for which the due date for filing the amended return prescribed in paragraph (14) of that Article arrives on or after January 1, 2017.
machine translation, not official
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## Cites
- suppl-4281-15/art-82/par-1: 新租税特別措置法第四十一条の十九の四 → 租税特別措置法 第四十一条の十九の四 (Article 41-19-4), art-41-19-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4
- suppl-4281-15/art-82/par-1: 同条第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- suppl-4281-15/art-82/par-2: 新租税特別措置法第四十一条の十九の四第十六項第二号 → 租税特別措置法 第四十一条の十九の四第十六項第二号 (Article 41-19-4, paragraph (16), item (ii)), art-41-19-4/par-16/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2
- suppl-4281-15/art-82/par-2: 同条第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第三号ヘ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3/sub-2
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## 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-20261007T211206-573, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07