# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（既存住宅に係る特定の改修工事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-5061-8/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-35 - 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. --- ### 第三十五条（既存住宅に係る特定の改修工事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 Specified Renovation Work Pertaining to Existing Housing Is Carried Out caption: machine translation, not official suppl-5061-8/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-35 **第一項** 新租税特別措置法第四十一条の十九の三第九項の規定は、同条第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を令和六年一月一日以後に当該特定個人又は個人の居住の用に供する場合について適用し、旧租税特別措置法第四十一条の十九の三第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を同日前に当該特定個人又は個人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-5061-8/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-35/par-1 The provisions of Article 41-19-3, paragraph (9) of the New Act on Special Measures Concerning Taxation apply where a specified individual or an individual prescribed in paragraph (1) of that Article, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, uses that house used for one's residence as the residence of that specified individual or individual on or after January 1, 2024, and the provisions then in force continue to govern cases where a specified individual or an individual prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, used that house used for one's residence as the residence of that specified individual or individual before that date. machine translation, not official --- ## Cites - suppl-5061-8/art-35/par-1: 同条第四項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4 - suppl-5061-8/art-35/par-1: 新租税特別措置法第四十一条の十九の三第九項 → 租税特別措置法 第四十一条の十九の三第九項 (Article 41-19-3, paragraph (9)), art-41-19-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-9 - suppl-5061-8/art-35/par-1: 同条第二項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2 - suppl-5061-8/art-35/par-1: 同条第一項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1 - suppl-5061-8/art-35/par-1: 同条第三項 → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3 --- ## 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-20261007T211206-651, 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