# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条 (Supplementary Provisions, Article 41) - 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: 第四十一条 (Supplementary Provisions, Article 41)（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-5081-12/art-41` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-41 - 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. --- ### 第四十一条（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-5081-12/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-41 **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の規定は、個人が令和八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（同条第十六項の規定により同条第一項に規定する居住用家屋とみなされる同条第十六項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第十七項の規定により同条第一項に規定する既存住宅とみなされる同条第十七項に規定する特例既存住宅及び同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（同条第十七項の規定により同条第一項に規定する増改築等をした家屋とみなされる同条第十七項に規定する特例増改築等をした家屋を含み、当該増改築等又は当該特例増改築等に係る部分に限る。）又は同条第六項に規定する認定住宅等（同条第十八項の規定により同条第六項に規定する認定住宅等とみなされる同条第十八項に規定する特例認定住宅等を含む。）を同条第一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（同条第二十項の規定により同条第一項に規定する居住用家屋とみなされる同条第二十項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第十項に規定する認定住宅等（同条第二十一項の規定により同条第十項に規定する認定住宅等とみなされる同条第二十一項に規定する特例認定住宅等を含む。）を同条第一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-5081-12/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-41/par-1 The provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual, on or after January 1, 2026, uses for the individual's own residence, as prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (16) of that Article), an existing house (including a special existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (including a house that has undergone special extension, reconstruction, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, reconstruction, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and limited to the part pertaining to that extension, reconstruction, etc. or that special extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to the provisions of paragraph (18) of that Article), and the provisions then in force continue to govern the case where an individual, before that date, used for the individual's own residence, as prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to the provisions of paragraph (21) of that Article). machine translation, not official --- ## Cites - suppl-5081-12/art-41/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-5081-12/art-41/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-5081-12/art-41/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-5081-12/art-41/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-5081-12/art-41/par-1: 同条第十六項 → 租税特別措置法 第四十一条第十六項 (Article 41, paragraph (16)), art-41/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16 - suppl-5081-12/art-41/par-1: 同条第十七項 → 租税特別措置法 第四十一条第十七項 (Article 41, paragraph (17)), art-41/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-17 · https://japanlaw.org/l/332AC0000000026/art-41/par-17 - suppl-5081-12/art-41/par-1: 同条第三十五項 → 租税特別措置法 第四十一条第三十五項 (Article 41, paragraph (35)), art-41/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-35 · https://japanlaw.org/l/332AC0000000026/art-41/par-35 - suppl-5081-12/art-41/par-1: 同条第六項 → 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-5081-12/art-41/par-1: 同条第十八項 → 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 --- ## 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-20261007T211206-662, 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