# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（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-5081-12/art-48` - 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-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-48 - 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. --- ### 第四十八条（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 the Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out caption: machine translation, not official suppl-5081-12/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-48 **第一項** 新租税特別措置法第四十一条の十九の三第十項から第十六項までの規定は、同条第一項に規定する特定個人、個人又は同条第七項に規定する特例対象個人が、当該特定個人、個人又は特例対象個人の所有する同条第一項に規定する居住用の家屋について同条第十項に規定する特例対象高齢者等居住改修工事等、同条第十一項に規定する特例対象一般断熱改修工事等、同条第十二項に規定する特例対象多世帯同居改修工事等、同条第十三項に規定する特例対象住宅耐震改修若しくは特例対象耐久性向上改修工事等又は同条第十六項に規定する特例対象子育て対応改修工事等をして、当該居住用の家屋を令和八年一月一日以後に当該特定個人、個人又は特例対象個人の居住の用に供する場合について適用する。 suppl-5081-12/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-48/par-1 The provisions of Article 41-19-3, paragraphs (10) through (16) of the New Act on Special Measures Concerning Taxation apply in the case where a specified individual or individual prescribed in paragraph (1) of that Article, or a special eligible individual prescribed in paragraph (7) of that Article, carries out special eligible renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (10) of that Article, special eligible general insulation renovation work, etc. prescribed in paragraph (11) of that Article, special eligible multi-generational cohabitation renovation work, etc. prescribed in paragraph (12) of that Article, special eligible housing earthquake-resistance renovation or special eligible durability improvement renovation work, etc. prescribed in paragraph (13) of that Article, or special covered child-rearing renovation work, etc. prescribed in paragraph (16) of that Article on a house used for one's residence prescribed in paragraph (1) of that Article that is owned by that specified individual, individual or special eligible individual, and uses that house for the residence of that specified individual, individual or special eligible individual on or after January 1, 2026. machine translation, not official --- ## Cites - suppl-5081-12/art-48/par-1: 新租税特別措置法第四十一条の十九の三第十項から第十六項まで → 租税特別措置法 第四十一条の十九の三第十項 (Article 41-19-3, paragraph (10)), art-41-19-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10 - suppl-5081-12/art-48/par-1: 新租税特別措置法第四十一条の十九の三第十項から第十六項まで → 租税特別措置法 第四十一条の十九の三第十一項 (Article 41-19-3, paragraph (11)), art-41-19-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11 - suppl-5081-12/art-48/par-1: 新租税特別措置法第四十一条の十九の三第十項から第十六項まで → 租税特別措置法 第四十一条の十九の三第十二項 (Article 41-19-3, paragraph (12)), art-41-19-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12 - suppl-5081-12/art-48/par-1: 新租税特別措置法第四十一条の十九の三第十項から第十六項まで → 租税特別措置法 第四十一条の十九の三第十三項 (Article 41-19-3, paragraph (13)), art-41-19-3/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13 - suppl-5081-12/art-48/par-1: 新租税特別措置法第四十一条の十九の三第十項から第十六項まで → 租税特別措置法 第四十一条の十九の三第十四項 (Article 41-19-3, paragraph (14)), art-41-19-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14 - suppl-5081-12/art-48/par-1: 新租税特別措置法第四十一条の十九の三第十項から第十六項まで → 租税特別措置法 第四十一条の十九の三第十五項 (Article 41-19-3, paragraph (15)), art-41-19-3/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15 - suppl-5081-12/art-48/par-1: 新租税特別措置法第四十一条の十九の三第十項から第十六項まで → 租税特別措置法 第四十一条の十九の三第十六項 (Article 41-19-3, paragraph (16)), art-41-19-3/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16 - suppl-5081-12/art-48/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-5081-12/art-48/par-1: 同条第七項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261012T191053-006, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07