# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（住宅借入金等を有する場合の特別税額控除に関する経過措置） — address `suppl-5041-4/art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34 - 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. --- ### 第三十四条（住宅借入金等を有する場合の特別税額控除に関する経過措置） — Transitional Measures Concerning the Special Tax Credit in the Case of Having Housing Loans, etc. caption: machine translation, not official suppl-5041-4/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34 **第一項** 新租税特別措置法第四十一条から第四十一条の二の二まで（新租税特別措置法第四十一条第六項、第十三項及び第十六項に係る部分を除く。）の規定は、個人が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。）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、個人が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。）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-5041-4/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34/par-1 The provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation (excluding the parts concerning Article 41, paragraphs (6), (13) and (16) of the New Act on Special Measures Concerning Taxation) apply in the case where an individual, on or after January 1, 2022, uses a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), for the individual's own residential use as prescribed in that paragraph, and the provisions then in force continue to govern the case where an individual, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), for the individual's own residential use as prescribed in that paragraph. machine translation, not official **第二項** 施行日から住宅の質の向上及び円滑な取引環境の整備のための長期優良住宅の普及の促進に関する法律等の一部を改正する法律（令和三年法律第四十八号）附則第一条第四号に掲げる規定の施行の日の前日までの間における新租税特別措置法第四十一条第十項及び第十九項の規定の適用については、同条第十項第一号及び第十九項第一号中「第十一条第一項」とあるのは、「第十条第二号」とする。 suppl-5041-4/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34/par-2 With regard to the application of the provisions of Article 41, paragraphs (10) and (19) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Long-Life Quality Housing, etc. for Improving the Quality of Housing and Developing an Environment for Smooth Transactions (Act No. 48 of 2021) come into effect, the phrase "Article 11, paragraph (1)" in paragraph (10), item (i) and paragraph (19), item (i) of that Article is deemed to be replaced with "Article 10, item (ii)". machine translation, not official **第三項** 新租税特別措置法第四十一条の二の三第一項に規定する債権者のうち同条第二項に規定する十月三十一日に同項の調書を提出することが困難である旨その他の財務省令で定める事項を記載した届出書を令和六年一月三十一日までに同項に規定する所轄税務署長に提出したものは、その者が当該税務署長にその困難である事情が解消した旨その他の財務省令で定める事項を記載した届出書を提出する日までの間は、同条の規定にかかわらず、同項の規定による調書の提出を要しない。 suppl-5041-4/art-34/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34/par-3 A creditor prescribed in Article 41-2-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that has, by January 31, 2024, submitted to the district director of the competent tax office prescribed in paragraph (2) of that Article a written notification stating that it is difficult for the creditor to submit the record referred to in that paragraph on October 31 prescribed in that paragraph and other matters specified by Order of the Ministry of Finance is not required, notwithstanding the provisions of that Article, to submit the record under the provisions of that paragraph until the day on which the creditor submits to that district director a written notification stating that the circumstances making it difficult have ceased to exist and other matters specified by Order of the Ministry of Finance. machine translation, not official --- ## Cites - suppl-5041-4/art-34/par-1: 新租税特別措置法第四十一条から第四十一条の二の二まで → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2 - suppl-5041-4/art-34/par-1: 新租税特別措置法第四十一条から第四十一条の二の二まで → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2 - suppl-5041-4/art-34/par-1: 新租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1 - suppl-5041-4/art-34/par-1: 新租税特別措置法第四十一条から第四十一条の二の二まで → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/en/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41 - suppl-5041-4/art-34/par-1: 第十六項 → 租税特別措置法 第四十一条第十八項 (Article 41, paragraph (18)), art-41/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-18 · https://japanlaw.org/l/332AC0000000026/art-41/par-18 - suppl-5041-4/art-34/par-2: 第十条第二号 → 租税特別措置法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3 - suppl-5041-4/art-34/par-2: 第十一条第一項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1 - suppl-5041-4/art-34/par-2: 新租税特別措置法第四十一条第十項 → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6 - suppl-5041-4/art-34/par-2: 同条第十項第一号 → 租税特別措置法 第四十一条第六項第一号 (Article 41, paragraph (6), item (i)), art-41/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-1 - suppl-5041-4/art-34/par-3: 新租税特別措置法第四十一条の二の三第一項 → 租税特別措置法 第四十一条の二の三第一項 (Article 41-2-3, paragraph (1)), art-41-2-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-1 - suppl-5041-4/art-34/par-3: 同条 → 租税特別措置法 第四十一条の二の三 (Article 41-2-3), art-41-2-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3 · https://japanlaw.org/l/332AC0000000026/art-41-2-3 - suppl-5041-4/art-34/par-3: 同条第二項 → 租税特別措置法 第四十一条の二の三第二項 (Article 41-2-3, paragraph (2)), art-41-2-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-2 --- ## 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-20261007T211206-636, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-637, 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