# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55) - 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: 第五十五条 (Supplementary Provisions, Article 55)（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — address `suppl-4291-4/art-55` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55 - 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. --- ### 第五十五条（住宅借入金等を有する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 in the Case of Having Housing Loans, etc. caption: machine translation, not official suppl-4291-4/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55 **第一項** 災害により平成二十八年十二月三十一日以前に旧租税特別措置法第四十一条第一項、第十八項又は第二十一項の家屋を居住の用に供することができなくなった個人の当該家屋を居住の用に供することができなくなった日の属する年分の所得税については、なお従前の例による。 suppl-4291-4/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55/par-1 The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence the house referred to in Article 41, paragraph (1), (18) or (21) of the Former Act on Special Measures Concerning Taxation due to a disaster on or before December 31, 2016. machine translation, not official **第二項** 新租税特別措置法第四十一条第二十四項の規定は、災害により平成二十八年一月一日以後に同項に規定する従前家屋を居住の用に供することができなくなった個人の平成二十九年分以後の所得税について適用する。 suppl-4291-4/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55/par-2 The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years of an individual who has become unable to use as a residence a former house prescribed in that paragraph due to a disaster on or after January 1, 2016. machine translation, not official --- ## Cites - suppl-4291-4/art-55/par-2: 新租税特別措置法第四十一条第二十四項 → 租税特別措置法 第四十一条第三十四項 (Article 41, paragraph (34)), art-41/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-34 · https://japanlaw.org/l/332AC0000000026/art-41/par-34 --- ## 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-20261007T211206-583, 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