# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十九の三 (Article 41-19-3)

- 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: 第四十一条の十九の三 (Article 41-19-3)（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） — address `art-41-19-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-19-3
- Every provision below carries its address and both URLs on the line under it.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 第四十一条の十九の三（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） — Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
<sup>caption: machine translation, not official</sup>
<sup>art-41-19-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3</sup>

  **第一項**  個人で、年齢五十歳以上である者、介護保険法第十九条第一項に規定する要介護認定（以下この項において「要介護認定」という。）を受けている者、同条第二項に規定する要支援認定（以下この項において「要支援認定」という。）を受けている者、所得税法第二条第一項第二十八号に規定する障害者（以下この項において「障害者」という。）に該当する者又は当該個人の親族（当該親族が、年齢六十五歳以上である者、要介護認定を受けている者、要支援認定を受けている者又は障害者に該当する者（第十七項及び第十八項において「高齢者等」という。）である場合に限る。）と同居を常況としている者（以下この条において「特定個人」という。）が、当該特定個人の所有する居住の用に供する家屋で政令で定めるもの（以下この条において「居住用の家屋」という。）について高齢者等居住改修工事等（当該高齢者等居住改修工事等の標準的な費用の額として政令で定める金額（当該高齢者等居住改修工事等の費用に関し補助金等の交付を受ける場合には、当該金額から当該補助金等の額を控除した金額。以下この項、第八項及び第十項において「標準的費用額」という。）が五十万円を超えるものであること、当該高齢者等居住改修工事等をした家屋が居住用家屋（第四十一条第一項に規定する居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第八項及び第十項において「対象高齢者等居住改修工事等」という。）をして、当該居住用の家屋（当該対象高齢者等居住改修工事等に係る部分に限る。以下この項において同じ。）を平成二十六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象高齢者等居住改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該特定個人のその居住の用に供した日の属する年分の所得税の額から、標準的費用額（当該標準的費用額が二百万円を超える場合には、二百万円とする。第八項において「控除対象標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1</sup>
  Where an individual who is 50 years of age or older, who has received a certification of needed long-term care prescribed in Article 19, paragraph (1) of the Long-Term Care Insurance Act (hereinafter referred to in this paragraph as "certification of needed long-term care"), who has received a certification of needed support prescribed in paragraph (2) of that Article (hereinafter referred to in this paragraph as "certification of needed support"), who falls under a person with a disability prescribed in Article 2, paragraph (1), item (xxviii) of the Income Tax Act (hereinafter referred to in this paragraph as a "person with a disability"), or who ordinarily lives together with a relative of the individual (limited to where the relative is a person who is 65 years of age or older, a person who has received a certification of needed long-term care, a person who has received a certification of needed support, or a person who falls under a person with a disability (referred to as an "elderly person, etc." in paragraphs (17) and (18))) (hereinafter referred to in this Article as a "specified individual") has carried out renovation work to make a home suitable for elderly persons, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work to make a home suitable for elderly persons, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work to make a home suitable for elderly persons, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as the "standard cost amount") exceeds 500,000 yen, and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a residential house (meaning a residential house prescribed in Article 41, paragraph (1); hereinafter the same applies in this Article); hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as "covered renovation work to make a home suitable for elderly persons, etc.") on a house owned by the specified individual and used for the specified individual's residence that is specified by Cabinet Order (hereinafter referred to in this Article as a "house used for one's residence"), and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work to make a home suitable for elderly persons, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work to make a home suitable for elderly persons, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost amount (where the standard cost amount exceeds 2,000,000 yen, 2,000,000 yen; referred to as the "credit-eligible standard cost amount" in paragraph (8)) is deducted from the amount of income tax of the specified individual for the year that includes the day on which the individual so used it as the individual's residence.
  <sup>machine translation, not official</sup>

  **第二項**  個人が、当該個人の所有する居住用の家屋について一般断熱改修工事等（当該一般断熱改修工事等の標準的な費用の額として政令で定める金額（当該一般断熱改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下この項、第五項から第八項まで及び第十一項において「断熱改修標準的費用額」という。）が五十万円を超えるものであること、当該一般断熱改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第五項から第八項まで、第十一項、第十四項及び第十五項において「対象一般断熱改修工事等」という。）をして、当該居住用の家屋（当該対象一般断熱改修工事等に係る部分に限る。以下この項において同じ。）を平成二十六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象一般断熱改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該個人のその居住の用に供した日の属する年分の所得税の額から、断熱改修標準的費用額（当該断熱改修標準的費用額が二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円。以下この項において同じ。）を超える場合には、二百五十万円とする。第八項において「控除対象断熱改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2</sup>
  Where an individual has carried out general heat insulation renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the general heat insulation renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the general heat insulation renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraphs (5) through (8) and paragraph (11) as the "standard cost of insulation renovation") exceeds 500,000 yen, and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraphs (5) through (8), paragraph (11), paragraph (14) and paragraph (15) as "covered general heat insulation renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered general heat insulation renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of insulation renovation (where the standard cost of insulation renovation exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
  <sup>machine translation, not official</sup>

  **第三項**  個人が、当該個人の所有する居住用の家屋について多世帯同居改修工事等（当該多世帯同居改修工事等の標準的な費用の額として政令で定める金額（当該多世帯同居改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下この項、第八項及び第十二項において「多世帯同居改修標準的費用額」という。）が五十万円を超えるものであること、当該多世帯同居改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第八項及び第十二項において「対象多世帯同居改修工事等」という。）をして、当該居住用の家屋（当該対象多世帯同居改修工事等に係る部分に限る。以下この項において同じ。）を平成二十八年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象多世帯同居改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該個人のその居住の用に供した日の属する年分の所得税の額から、多世帯同居改修標準的費用額（当該多世帯同居改修標準的費用額が二百五十万円を超える場合には、二百五十万円とする。第八項において「控除対象多世帯同居改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3</sup>
  Where an individual has carried out renovation work for multi-generational cohabitation, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work for multi-generational cohabitation, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work for multi-generational cohabitation, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as the "standard cost of renovation for multi-generation living") exceeds 500,000 yen, and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as "covered renovation work for multi-generational cohabitation, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2016 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work for multi-generational cohabitation, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work for multi-generational cohabitation, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of renovation for multi-generation living (where the standard cost of renovation for multi-generation living exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for multi-generation cohabitation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
  <sup>machine translation, not official</sup>

  **第四項**  個人が、住宅耐震改修（耐震改修標準的費用額が五十万円を超えるものであること、当該住宅耐震改修をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第六項、第八項、第十三項及び第十五項において「対象住宅耐震改修」という。）と併せて当該個人の所有する居住用の家屋について耐久性向上改修工事等（当該耐久性向上改修工事等の標準的な費用の額として政令で定める金額（当該耐久性向上改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下第八項まで及び第十三項において「耐久性向上改修標準的費用額」という。）が五十万円を超えるものであること、当該耐久性向上改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下第八項まで及び第十三項から第十五項までにおいて「対象耐久性向上改修工事等」という。）をして、当該居住用の家屋（当該対象住宅耐震改修及び当該対象耐久性向上改修工事等に係る部分に限る。以下この項において同じ。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象耐久性向上改修工事等の日から六月以内にその者の居住の用に供した場合に限る。次項及び第六項において同じ。）には、第二項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、耐震改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が二百五十万円を超える場合には、二百五十万円とする。第八項において「控除対象耐震耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4</sup>
  Where an individual has carried out, together with a housing seismic retrofit (limited to one that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (6), paragraph (8), paragraph (13) and paragraph (15) as a "covered seismic retrofitting of a house"), durability improvement renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the durability improvement renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the durability improvement renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to up to paragraph (8) and in paragraph (13) as the "standard cost of durability improvement renovation") exceeds 500,000 yen, and that the house on which the durability improvement renovation work, etc. has been carried out falls under a residential house; hereinafter referred to up to paragraph (8) and in paragraphs (13) through (15) as "covered durability improvement renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house and the covered durability improvement renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered durability improvement renovation work, etc.; the same applies in the following paragraph and paragraph (6)), except where the provisions of paragraph (2) or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
  <sup>machine translation, not official</sup>

  **第五項**  個人が、対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について対象耐久性向上改修工事等をして、当該居住用の家屋（当該対象一般断熱改修工事等及び当該対象耐久性向上改修工事等に係る部分に限る。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、第二項若しくは前項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円。以下この項において同じ。）を超える場合には、二百五十万円とする。第八項において「控除対象断熱耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5</sup>
  Where an individual has carried out, together with covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding paragraph or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
  <sup>machine translation, not official</sup>

  **第六項**  個人が、対象住宅耐震改修及び対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について対象耐久性向上改修工事等をして、当該居住用の家屋（当該対象住宅耐震改修及び対象一般断熱改修工事等並びに当該対象耐久性向上改修工事等に係る部分に限る。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、第二項若しくは前二項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、耐震改修標準的費用額、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が五百万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、六百万円。以下この項において同じ。）を超える場合には、五百万円とする。第八項において「控除対象耐震断熱耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6</sup>
  Where an individual has carried out, together with a covered seismic retrofitting of a house and covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house, the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding two paragraphs or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen; hereinafter the same applies in this paragraph), 5,000,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
  <sup>machine translation, not official</sup>

  **第七項**  第四十一条第九項に規定する特例対象個人（以下この条において「特例対象個人」という。）が、当該特例対象個人の所有する居住用の家屋について子育て対応改修工事等（当該子育て対応改修工事等の標準的な費用の額として政令で定める金額（当該子育て対応改修工事等の費用に関し補助金等の交付を受ける場合には、当該金額から当該補助金等の額を控除した金額。以下この項、次項及び第十六項において「子育て対応改修標準的費用額」という。）が五十万円を超えるものであること、当該子育て対応改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、次項及び第十六項において「対象子育て対応改修工事等」という。）をして、当該居住用の家屋（当該対象子育て対応改修工事等に係る部分に限る。以下この項において同じ。）を令和六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象子育て対応改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該特例対象個人のその居住の用に供した日の属する年分の所得税の額から、子育て対応改修標準的費用額（当該子育て対応改修標準的費用額が二百五十万円を超える場合には、二百五十万円とする。次項において「控除対象子育て対応改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7</sup>
  Where a special eligible individual prescribed in Article 41, paragraph (9) (hereinafter referred to in this Article as a "special eligible individual") has carried out child-rearing renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the child-rearing renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as the "standard cost of child-rearing renovation") exceeds 500,000 yen, and that the house on which the child-rearing renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as "covered child-rearing renovation work, etc.") on a house used for one's residence owned by the special eligible individual, and has, during the period from April 1, 2024 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered child-rearing renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered child-rearing renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of child-rearing renovation (where the standard cost of child-rearing renovation exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for child-rearing renovation" in the following paragraph) is deducted from the amount of income tax of the special eligible individual for the year that includes the day on which the individual so used it as the individual's residence.
  <sup>machine translation, not official</sup>

  **第八項**  個人が、当該個人の所有する居住用の家屋について住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等又は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四年一月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、前各項又は前条第一項の規定の適用を受ける場合に限り、当該個人のその居住の用に供した日の属する年分の所得税の額から次の各号に掲げる場合の区分に応じ当該各号に定める金額（当該金額が千万円から当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等又は対象子育て対応改修工事等に係る控除対象耐震改修標準的費用額、控除対象標準的費用額、控除対象断熱改修標準的費用額、控除対象多世帯同居改修標準的費用額、控除対象耐震耐久性向上改修標準的費用額、控除対象断熱耐久性向上改修標準的費用額、控除対象耐震断熱耐久性向上改修標準的費用額及び控除対象子育て対応改修標準的費用額の合計額を控除した金額を超える場合には、当該合計額を控除した金額）の五パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
  <sup>art-41-19-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8</sup>
  Where an individual has carried out a housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from January 1, 2022 to December 31, 2028, used the house used for one's residence as the individual's residence, the amount equivalent to 5 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the amount specified in the following items according to the category of case listed in each item (where that amount exceeds the amount obtained by deducting, from 10,000,000 yen, the sum of the credit-eligible standard cost amount for earthquake-resistant renovation, the credit-eligible standard cost amount, the credit-eligible standard cost amount for insulation renovation, the credit-eligible standard cost amount for multi-generation cohabitation renovation, the credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation, the credit-eligible standard cost amount for insulation and durability improvement renovation, the credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation and the credit-eligible standard cost amount for child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc., the amount obtained by deducting that sum) is deducted, only where the provisions of the preceding paragraphs or paragraph (1) of the preceding Article are applied, from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence:
  <sup>machine translation, not official</sup>

    **一**  前条第一項又は第一項から第三項まで若しくは前項の規定の適用を受ける場合（次号から第四号までに掲げる場合を除く。）　次に掲げる金額の合計額（当該合計額が当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等及び対象子育て対応改修工事等に係る耐震改修標準的費用額、標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
    <sup>art-41-19-3/par-8/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1</sup>
    where the provisions of paragraph (1) of the preceding Article, or paragraphs (1) through (3) or the preceding paragraph are applied (excluding the cases listed in the following item through item (iv)): the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living and the standard cost of child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
    <sup>machine translation, not official</sup>

      **イ**  当該住宅耐震改修に係る耐震改修標準的費用額から二百五十万円を控除した金額
      <sup>art-41-19-3/par-8/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-1</sup>
      the amount obtained by deducting 2,500,000 yen from the standard cost of seismic retrofit pertaining to that housing seismic retrofit;
      <sup>machine translation, not official</sup>

      **ロ**  当該対象高齢者等居住改修工事等に係る標準的費用額から二百万円を控除した金額
      <sup>art-41-19-3/par-8/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-2</sup>
      the amount obtained by deducting 2,000,000 yen from the standard cost amount pertaining to that covered renovation work to make a home suitable for elderly persons, etc.;
      <sup>machine translation, not official</sup>

      **ハ**  当該対象一般断熱改修工事等に係る断熱改修標準的費用額から二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円）を控除した金額
      <sup>art-41-19-3/par-8/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-3</sup>
      the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the standard cost of insulation renovation pertaining to that covered general heat insulation renovation work, etc.;
      <sup>machine translation, not official</sup>

      **ニ**  当該対象多世帯同居改修工事等に係る多世帯同居改修標準的費用額から二百五十万円を控除した金額
      <sup>art-41-19-3/par-8/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-4</sup>
      the amount obtained by deducting 2,500,000 yen from the standard cost of renovation for multi-generation living pertaining to that covered renovation work for multi-generational cohabitation, etc.;
      <sup>machine translation, not official</sup>

      **ホ**  当該対象子育て対応改修工事等に係る子育て対応改修標準的費用額から二百五十万円を控除した金額
      <sup>art-41-19-3/par-8/item-1/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-5</sup>
      the amount obtained by deducting 2,500,000 yen from the standard cost of child-rearing renovation pertaining to that covered child-rearing renovation work, etc.;
      <sup>machine translation, not official</sup>

      **ヘ**  当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等又は対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
      <sup>art-41-19-3/par-8/item-1/sub-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-6</sup>
      the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. or covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
      <sup>machine translation, not official</sup>

    **二**  第四項の規定の適用を受ける場合　次に掲げる金額の合計額（当該合計額が当該対象高齢者等居住改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る標準的費用額、多世帯同居改修標準的費用額、耐震改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
    <sup>art-41-19-3/par-8/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2</sup>
    where the provisions of paragraph (4) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of renovation for multi-generation living, the standard cost of seismic retrofit, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
    <sup>machine translation, not official</sup>

      **イ**  当該対象住宅耐震改修及び対象耐久性向上改修工事等に係る耐震改修標準的費用額及び耐久性向上改修標準的費用額の合計額から二百五十万円を控除した金額
      <sup>art-41-19-3/par-8/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-1</sup>
      the amount obtained by deducting 2,500,000 yen from the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house and covered durability improvement renovation work, etc.;
      <sup>machine translation, not official</sup>

      **ロ**  前号ロ、ニ及びホに掲げる金額
      <sup>art-41-19-3/par-8/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-2</sup>
      the amounts listed in (b), (d) and (e) of the preceding item;
      <sup>machine translation, not official</sup>

      **ハ**  当該対象高齢者等居住改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
      <sup>art-41-19-3/par-8/item-2/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-3</sup>
      the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
      <sup>machine translation, not official</sup>

    **三**  第五項の規定の適用を受ける場合　次に掲げる金額の合計額（当該合計額が当該対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
    <sup>art-41-19-3/par-8/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3</sup>
    where the provisions of paragraph (5) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
    <sup>machine translation, not official</sup>

      **イ**  当該対象一般断熱改修工事等及び対象耐久性向上改修工事等に係る断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額から二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円）を控除した金額
      <sup>art-41-19-3/par-8/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-1</sup>
      the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;
      <sup>machine translation, not official</sup>

      **ロ**  第一号ロ、ニ及びホに掲げる金額
      <sup>art-41-19-3/par-8/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-2</sup>
      the amounts listed in item (i), (b), (d) and (e);
      <sup>machine translation, not official</sup>

      **ハ**  当該対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
      <sup>art-41-19-3/par-8/item-3/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-3</sup>
      the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
      <sup>machine translation, not official</sup>

    **四**  第六項の規定の適用を受ける場合　次に掲げる金額の合計額（当該合計額が当該対象住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る耐震改修標準的費用額、標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
    <sup>art-41-19-3/par-8/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4</sup>
    where the provisions of paragraph (6) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
    <sup>machine translation, not official</sup>

      **イ**  当該対象住宅耐震改修、対象一般断熱改修工事等及び対象耐久性向上改修工事等に係る耐震改修標準的費用額、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額から五百万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、六百万円）を控除した金額
      <sup>art-41-19-3/par-8/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-1</sup>
      the amount obtained by deducting 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen) from the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house, covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;
      <sup>machine translation, not official</sup>

      **ロ**  第一号ロ、ニ及びホに掲げる金額
      <sup>art-41-19-3/par-8/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-2</sup>
      the amounts listed in item (i), (b), (d) and (e);
      <sup>machine translation, not official</sup>

      **ハ**  当該対象住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
      <sup>art-41-19-3/par-8/item-4/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-3</sup>
      the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
      <sup>machine translation, not official</sup>

  **第九項**  前各項の規定は、特定個人、個人又は特例対象個人のその年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額（以下この条において「合計所得金額」という。）が二千万円を超える場合には、適用しない。
  <sup>art-41-19-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-9</sup>
  The provisions of the preceding paragraphs do not apply where the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act (hereinafter referred to in this Article as "total income") pertaining to income tax for the year of the specified individual, individual or special eligible individual exceeds 20,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十項**  特定個人が、当該特定個人の所有する居住用の家屋について特例対象高齢者等居住改修工事等（高齢者等居住改修工事等のうち、標準的費用額が五十万円を超えるものであること、高齢者等居住改修工事等をした家屋が小規模居住用家屋（第四十一条第十六項に規定する小規模居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象高齢者等居住改修工事等は対象高齢者等居住改修工事等とみなして、第一項及び第八項の規定を適用することができる。ただし、当該特定個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
  <sup>art-41-19-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10</sup>
  Where a specified individual has carried out special eligible renovation work to make a home suitable for elderly persons, etc. (meaning, among renovation work to make a home suitable for elderly persons, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost amount exceeds 500,000 yen and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a small residential house (meaning a small residential house prescribed in Article 41, paragraph (16); hereinafter the same applies in this Article); hereinafter the same applies in this paragraph) on a house used for one's residence owned by the specified individual, the specified individual may apply the provisions of paragraphs (1) and (8) by deeming that special eligible renovation work to make a home suitable for elderly persons, etc. to be covered renovation work to make a home suitable for elderly persons, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the specified individual exceeds 10,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十一項**  個人が、当該個人の所有する居住用の家屋について特例対象一般断熱改修工事等（一般断熱改修工事等のうち、断熱改修標準的費用額が五十万円を超えるものであること、一般断熱改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項、第十四項及び第十五項において同じ。）をした場合には、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等とみなして、第二項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
  <sup>art-41-19-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11</sup>
  Where an individual has carried out special eligible general insulation renovation work, etc. (meaning, among general heat insulation renovation work, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of insulation renovation exceeds 500,000 yen and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph, paragraph (14) and paragraph (15)) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (2) and (8) by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十二項**  個人が、当該個人の所有する居住用の家屋について特例対象多世帯同居改修工事等（多世帯同居改修工事等のうち、多世帯同居改修標準的費用額が五十万円を超えるものであること、多世帯同居改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象多世帯同居改修工事等は対象多世帯同居改修工事等とみなして、第三項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
  <sup>art-41-19-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12</sup>
  Where an individual has carried out special eligible multi-generational cohabitation renovation work, etc. (meaning, among renovation work for multi-generational cohabitation, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of renovation for multi-generation living exceeds 500,000 yen and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (3) and (8) by deeming that special eligible multi-generational cohabitation renovation work, etc. to be covered renovation work for multi-generational cohabitation, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十三項**  個人が、特例対象住宅耐震改修（住宅耐震改修のうち、耐震改修標準的費用額が五十万円を超えるものであること、住宅耐震改修をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項及び第十五項において同じ。）と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等（耐久性向上改修工事等のうち、耐久性向上改修標準的費用額が五十万円を超えるものであること、耐久性向上改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下同項までにおいて同じ。）をした場合には、当該特例対象住宅耐震改修は対象住宅耐震改修と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第四項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
  <sup>art-41-19-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13</sup>
  If an individual, together with special eligible housing earthquake-resistance renovation (meaning housing seismic retrofit that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit was carried out falls under a small residential house; hereinafter the same applies in this paragraph and paragraph (15)), carries out special eligible durability improvement renovation work, etc. (meaning durability improvement renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of durability improvement renovation exceeds 500,000 yen and that the house on which the durability improvement renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies through that paragraph) on a house used for one's residence that is owned by the individual, the provisions of paragraphs (4) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十四項**  個人が、特例対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等をした場合には、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第五項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
  <sup>art-41-19-3/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14</sup>
  If an individual, together with special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (5) and (8) may be applied by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc. and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十五項**  個人が、特例対象住宅耐震改修及び特例対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等をした場合には、当該特例対象住宅耐震改修は対象住宅耐震改修と、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第六項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
  <sup>art-41-19-3/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15</sup>
  If an individual, together with special eligible housing earthquake-resistance renovation and special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (6) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house, that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc., and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十六項**  特例対象個人が、当該特例対象個人の所有する居住用の家屋について特例対象子育て対応改修工事等（子育て対応改修工事等のうち、子育て対応改修標準的費用額が五十万円を超えるものであること、子育て対応改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象子育て対応改修工事等は対象子育て対応改修工事等とみなして、第七項及び第八項の規定を適用することができる。ただし、当該特例対象個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
  <sup>art-41-19-3/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16</sup>
  If a special eligible individual carries out special covered child-rearing renovation work, etc. (meaning child-rearing renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of child-rearing renovation exceeds 500,000 yen and that the house on which the child-rearing renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence that is owned by the special eligible individual, the provisions of paragraphs (7) and (8) may be applied by deeming that special covered child-rearing renovation work, etc. to be covered child-rearing renovation work, etc.; provided, however, that this does not apply if the special eligible individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
  <sup>machine translation, not official</sup>

  **第十七項**  第一項の個人の年齢が五十歳以上であるかどうか又は同項の個人の親族の年齢が六十五歳以上であるかどうかの判定は、当該個人の居住の用に供した日の属する年の十二月三十一日（これらの者が年の中途において死亡した場合には、その死亡の時。以下この項において同じ。）の年齢によるものとし、第一項の個人が高齢者等と同居を常況としているかどうかの判定は、当該個人の居住の用に供した日の属する年の十二月三十一日の現況によるものとする。
  <sup>art-41-19-3/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17</sup>
  Whether the individual referred to in paragraph (1) is 50 years of age or more, or whether a relative of the individual referred to in that paragraph is 65 years of age or more, is to be determined based on their age as of December 31 of the year that includes the day on which the individual began to use the house as a residence (or, if any of those persons dies during the year, as of the time of death; hereinafter the same applies in this paragraph), and whether the individual referred to in paragraph (1) habitually lives together with an elderly person, etc. is to be determined based on the circumstances as of December 31 of the year that includes the day on which the individual began to use the house as a residence.
  <sup>machine translation, not official</sup>

  **第十八項**  第一項及び第十項に規定する高齢者等居住改修工事等とは、特定個人が所有している家屋につき行う高齢者等が自立した日常生活を営むのに必要な構造及び設備の基準に適合させるための改修工事で政令で定めるものをいう。
  <sup>art-41-19-3/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-18</sup>
  The term "renovation work to make a home suitable for elderly persons, etc." as used in paragraphs (1) and (10) means renovation work specified by Cabinet Order that is carried out on a house owned by a specified individual in order to make it conform to the standards for structure and equipment necessary for elderly persons, etc. to lead independent daily lives.
  <sup>machine translation, not official</sup>

  **第十九項**  第二項及び第十一項に規定する一般断熱改修工事等とは、次に掲げる工事をいう。
  <sup>art-41-19-3/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19</sup>
  The term "general heat insulation renovation work, etc." as used in paragraphs (2) and (11) means the following work:
  <sup>machine translation, not official</sup>

    **一**  個人が所有している家屋につき行うエネルギーの使用の合理化に資する改修工事で政令で定めるもの
    <sup>art-41-19-3/par-19/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-1</sup>
    renovation work specified by Cabinet Order that is carried out on a house owned by an individual and that contributes to the rational use of energy;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる工事が行われる構造又は設備と一体となつて効用を果たすエネルギーの使用の合理化に著しく資する設備として政令で定めるものの取替え又は取付けに係る工事
    <sup>art-41-19-3/par-19/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-2</sup>
    work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that functions as one unit with the structure or equipment on which the work listed in the preceding item is carried out and that contributes significantly to the rational use of energy;
    <sup>machine translation, not official</sup>

    **三**  第一号に掲げる工事と併せて行う当該家屋と一体となつて効用を果たす太陽光を電気に変換する設備として政令で定める設備の取替え又は取付けに係る工事
    <sup>art-41-19-3/par-19/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3</sup>
    work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that converts sunlight into electricity and functions as one unit with the house, carried out together with the work listed in item (i).
    <sup>machine translation, not official</sup>

  **第二十項**  第三項及び第十二項に規定する多世帯同居改修工事等とは、個人が所有している家屋につき行う他の世帯との同居をするのに必要な設備の数を増加させるための改修工事で政令で定めるものをいう。
  <sup>art-41-19-3/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-20</sup>
  The term "multi-generation cohabitation renovation work, etc." as used in paragraphs (3) and (12) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to increase the number of facilities necessary for living together with another household.
  <sup>machine translation, not official</sup>

  **第二十一項**  第四項及び第十三項に規定する耐久性向上改修工事等とは、個人が所有している家屋につき行う構造の腐食、腐朽及び摩損を防止し、又は維持保全を容易にするための改修工事で政令で定めるものをいう。
  <sup>art-41-19-3/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-21</sup>
  The term "durability improvement renovation work, etc." as used in paragraphs (4) and (13) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to prevent corrosion, decay and wear of its structure or to facilitate its maintenance and preservation.
  <sup>machine translation, not official</sup>

  **第二十二項**  第七項及び第十六項に規定する子育て対応改修工事等とは、特例対象個人が所有している家屋につき行う子育てに係る特例対象個人の負担を軽減するための改修工事で政令で定めるものをいう。
  <sup>art-41-19-3/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-22</sup>
  The term "child-rearing renovation work, etc." as used in paragraphs (7) and (16) means renovation work specified by Cabinet Order that is carried out on a house owned by a special eligible individual in order to reduce the burden of child-rearing on the special eligible individual.
  <sup>machine translation, not official</sup>

  **第二十三項**  第一項の規定は、特定個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異な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をした場合その他財務省令で定める場合は、この限りでない。
  <sup>art-41-19-3/par-23 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-23</sup>
  The provisions of paragraph (1) do not apply if a specified individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the specified individual has carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years, or in any other case specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第二十四項**  第二項、第五項及び第六項の規定は、個人がその年の前年以前三年内の各年分の所得税についてこれらの規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税についてこれらの規定の適用を受けた居住用の家屋と異なる居住用の家屋について第二項に規定する対象一般断熱改修工事等をした場合は、この限りでない。
  <sup>art-41-19-3/par-24 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-24</sup>
  The provisions of paragraphs (2), (5) and (6) do not apply if an individual has received the application of any of those provisions with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered general heat insulation renovation work, etc. prescribed in paragraph (2) on a house used for one's residence that is different from the house used for one's residence for which those provisions were applied with respect to income tax for those years.
  <sup>machine translation, not official</sup>

  **第二十五項**  第三項の規定は、個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象多世帯同居改修工事等をした場合は、この限りでない。
  <sup>art-41-19-3/par-25 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-25</sup>
  The provisions of paragraph (3) do not apply if an individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered multi-generation cohabitation renovation work, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.
  <sup>machine translation, not official</sup>

  **第二十六項**  第七項の規定は、特例対象個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象子育て対応改修工事等をした場合は、この限りでない。
  <sup>art-41-19-3/par-26 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-26</sup>
  The provisions of paragraph (7) do not apply if a special eligible individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the special eligible individual has carried out covered child-rearing renovation work, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.
  <sup>machine translation, not official</sup>

  **第二十七項**  第一項から第八項までの規定は、確定申告書に、これらの規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書及び住宅の品質確保の促進等に関する法律（平成十一年法律第八十一号）第五条第一項に規定する登録住宅性能評価機関（次条第六項において「登録住宅性能評価機関」という。）その他の財務省令で定める者の居住用の家屋が第一項に規定する対象高齢者等居住改修工事等、第二項に規定する対象一般断熱改修工事等、第三項に規定する対象多世帯同居改修工事等、第四項に規定する対象住宅耐震改修と併せて行う同項に規定する対象耐久性向上改修工事等、第五項の対象一般断熱改修工事等と併せて行う同項の対象耐久性向上改修工事等、第六項の対象住宅耐震改修及び対象一般断熱改修工事等と併せて行う同項の対象耐久性向上改修工事等又は第七項に規定する対象子育て対応改修工事等が行われた家屋である旨その他の財務省令で定める事項を証する書類その他財務省令で定める書類（次項において「増改築等工事証明書」という。）の添付がある場合に限り、適用する。
  <sup>art-41-19-3/par-27 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-27</sup>
  The provisions of paragraphs (1) through (8) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under those provisions and has attached to it a written statement concerning the calculation of that amount and a document issued by a registered housing performance evaluation body prescribed in Article 5, paragraph (1) of the Act on the Promotion of Housing Quality Assurance (Act No. 81 of 1999) (referred to as a "registered housing performance evaluation body" in paragraph (6) of the following Article) or any other person specified by Order of the Ministry of Finance certifying that the house used for one's residence is a house on which covered renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (1), covered general heat insulation renovation work, etc. prescribed in paragraph (2), covered multi-generation cohabitation renovation work, etc. prescribed in paragraph (3), covered durability improvement renovation work, etc. prescribed in paragraph (4) carried out together with covered seismic retrofitting of a house prescribed in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (5) carried out together with covered general heat insulation renovation work, etc. referred to in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (6) carried out together with covered seismic retrofitting of a house and covered general heat insulation renovation work, etc. referred to in that paragraph, or covered child-rearing renovation work, etc. prescribed in paragraph (7) has been carried out, and other matters specified by Order of the Ministry of Finance, or any other document specified by Order of the Ministry of Finance (referred to as a "certificate of extension, rebuilding or other work" in the following paragraph).
  <sup>machine translation, not official</sup>

  **第二十八項**  税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び増改築等工事証明書の提出があつた場合に限り、第一項から第八項までの規定を適用することができる。
  <sup>art-41-19-3/par-28 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-28 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-28</sup>
  Even if no final return has been filed, or a final return without the statement or the attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file it or for the absence of the statement or the attachment, apply the provisions of paragraphs (1) through (8), but only if a document containing that statement, and the written statement and the certificate of extension, rebuilding or other work referred to in that paragraph, have been submitted.
  <sup>machine translation, not official</sup>

  **第二十九項**  所得税法第九十二条第二項の規定は、第一項から第八項までの規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項並びに租税特別措置法第四十一条の十九の三第一項から第八項まで（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）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
  <sup>art-41-19-3/par-29 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-29 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-29</sup>
  The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraphs (1) through (8). In this case, the phrase "the deduction under the provisions of the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the deduction under the provisions of the preceding paragraph and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation", and the phrase "the amount to be deducted" is deemed to be replaced with "the total of the amounts to be deducted under those deductions".
  <sup>machine translation, not official</sup>

  **第三十項**  その年分の所得税について第一項から第八項までの規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第四十一条の十九の三第一項から第八項まで（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）」とする。
  <sup>art-41-19-3/par-30 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-30 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-30</sup>
  With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraphs (1) through (8) are applied with respect to income tax for that year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第三十一項**  第九項から前項までに定めるもののほか、第一項から第八項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-19-3/par-31 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-31 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-31</sup>
  Beyond what is provided for in paragraph (9) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (8) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-19-3/par-1: 介護保険法第十九条第一項 → e-Gov law 409AC0000000123, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-41-19-3/par-1: 同条第二項 → e-Gov law 409AC0000000123, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection
- art-41-19-3/par-1: 所得税法第二条第一項第二十八号 → 所得税法 第二条第一項第二十八号 (Article 2, paragraph (1), item (xxviii)), art-2/par-1/item-28 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-28 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-28
- art-41-19-3/par-1: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-1: 第十八項 → 租税特別措置法 第四十一条の十九の三第十八項 (Article 41-19-3, paragraph (18)), art-41-19-3/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-18
- art-41-19-3/par-1: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-1: 第十七項 → 租税特別措置法 第四十一条の十九の三第十七項 (Article 41-19-3, paragraph (17)), art-41-19-3/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17
- art-41-19-3/par-1: 第十項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
- art-41-19-3/par-1: 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/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- art-41-19-3/par-1: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-2: 第五項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-2: 第五項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-2: 第十四項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
- art-41-19-3/par-2: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-2: 第十一項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
- art-41-19-3/par-2: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-2: 第五項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-2: 第十五項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-2: 第五項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-3: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-3: 第十二項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
- art-41-19-3/par-3: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-4: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-4: 第十三項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- art-41-19-3/par-4: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-4: 次項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-4: 第十三項から第十五項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
- art-41-19-3/par-4: 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-4: 第十五項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-4: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-4: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-5: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-5: 前項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-5: この項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-5: 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-5: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-5: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-6: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-6: 前二項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-6: 前二項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-6: 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-6: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-6: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-6: この項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-7: 次項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-7: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-7: 第四十一条第九項 → 租税特別措置法 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/art-41/par-9
- art-41-19-3/par-7: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-7: 第十六項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
- art-41-19-3/par-8: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-8: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-8: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-8: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-8: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-8: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-8/item-1: 次号 → 租税特別措置法 第四十一条の十九の三第八項第二号 (Article 41-19-3, paragraph (8), item (ii)), art-41-19-3/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2
- art-41-19-3/par-8/item-1: 第四号 → 租税特別措置法 第四十一条の十九の三第八項第四号 (Article 41-19-3, paragraph (8), item (iv)), art-41-19-3/par-8/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4
- art-41-19-3/par-8/item-1: 第一項から第三項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-8/item-1: この号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-8/item-1: 前項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-8/item-1: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-8/item-1: 第一項から第三項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-8/item-1: 第一項から第三項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-8/item-1/sub-3: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-8/item-2: この号 → 租税特別措置法 第四十一条の十九の三第八項第二号 (Article 41-19-3, paragraph (8), item (ii)), art-41-19-3/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2
- art-41-19-3/par-8/item-2: 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-8/item-2/sub-2: 前号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-8/item-3: 第五項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-8/item-3: この号 → 租税特別措置法 第四十一条の十九の三第八項第三号 (Article 41-19-3, paragraph (8), item (iii)), art-41-19-3/par-8/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3
- art-41-19-3/par-8/item-3/sub-1: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-8/item-3/sub-2: 第一号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-8/item-4: この号 → 租税特別措置法 第四十一条の十九の三第八項第四号 (Article 41-19-3, paragraph (8), item (iv)), art-41-19-3/par-8/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4
- art-41-19-3/par-8/item-4: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-8/item-4/sub-1: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-8/item-4/sub-2: 第一号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-9: 所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-9: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-9: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-9: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-9: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-9: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-9: 前各項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-10: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-10: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-10: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
- art-41-19-3/par-10: 第四十一条第十六項 → 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/ja/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16
- art-41-19-3/par-10: 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-11: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-11: 第十四項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
- art-41-19-3/par-11: 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-11: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
- art-41-19-3/par-11: 第十五項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-12: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-12: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
- art-41-19-3/par-12: 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-13: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- art-41-19-3/par-13: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-13: 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-13: 第十五項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-14: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-14: 第五項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-15: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-15: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-16: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-16: 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-16: この項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
- art-41-19-3/par-17: この項 → 租税特別措置法 第四十一条の十九の三第十七項 (Article 41-19-3, paragraph (17)), art-41-19-3/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17
- art-41-19-3/par-17: 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-18: 第十項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
- art-41-19-3/par-18: 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-19: 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-19: 第十一項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
- art-41-19-3/par-19/item-2: 前号 → 租税特別措置法 第四十一条の十九の三第十九項第一号 (Article 41-19-3, paragraph (19), item (i)), art-41-19-3/par-19/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-1
- art-41-19-3/par-19/item-3: 第一号 → 租税特別措置法 第四十一条の十九の三第十九項第一号 (Article 41-19-3, paragraph (19), item (i)), art-41-19-3/par-19/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-1
- art-41-19-3/par-20: 第十二項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
- art-41-19-3/par-20: 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-21: 第十三項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- art-41-19-3/par-21: 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-22: 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-22: 第十六項 → 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/ja/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
- art-41-19-3/par-23: 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-24: 第五項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-24: 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-24: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-25: 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-26: 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-27: 住宅の品質確保の促進等に関する法律（平成十一年法律第八十一号）第五条第一項 → e-Gov law 411AC0000000081, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-27: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-27: 次条第六項 → 租税特別措置法 第四十一条の十九の四第六項 (Article 41-19-4, paragraph (6)), art-41-19-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-27: 次項 → 租税特別措置法 第四十一条の十九の三第二十八項 (Article 41-19-3, paragraph (28)), art-41-19-3/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-28 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-28
- art-41-19-3/par-27: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-27: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-27: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-27: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-28: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-28: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-28: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-28: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-28: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-28: 前項 → 租税特別措置法 第四十一条の十九の三第二十七項 (Article 41-19-3, paragraph (27)), art-41-19-3/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-27
- art-41-19-3/par-29: 前項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1
- art-41-19-3/par-29: 所得税法第九十二条第二項 → 所得税法 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/ja/income-tax-act/art-92/par-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-2
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-29: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-29: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-29: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-29: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-29: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-30: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-30: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-30: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-30: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-30: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-30: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-31: 前項 → 租税特別措置法 第四十一条の十九の三第三十項 (Article 41-19-3, paragraph (30)), art-41-19-3/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-30 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-30
- art-41-19-3/par-31: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-31: 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/ja/special-taxation-measures-act/art-41-19-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-9
- art-41-19-3/par-31: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-31: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-31: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-31: 第一項から第八項まで → 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/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6

## Cited by

53 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第四十一条第十九項（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-19 · https://japanlaw.org/l/332AC0000000026/art-41/par-19
- 租税特別措置法 第四十一条第三十五項（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-35 · https://japanlaw.org/l/332AC0000000026/art-41/par-35
- 租税特別措置法 第四十一条の十九の二第一項（既存住宅の耐震改修をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- 租税特別措置法 第四十一条の十九の三第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- 租税特別措置法 第四十一条の十九の三第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- 租税特別措置法 第四十一条の十九の三第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- 租税特別措置法 第四十一条の十九の三第四項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- 租税特別措置法 第四十一条の十九の三第五項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- 租税特別措置法 第四十一条の十九の三第六項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- 租税特別措置法 第四十一条の十九の三第七項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- 租税特別措置法 第四十一条の十九の三第八項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- 租税特別措置法 第四十一条の十九の三第八項第一号（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- 租税特別措置法 第四十一条の十九の三第八項第一号ハ（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-3
- 租税特別措置法 第四十一条の十九の三第八項第二号（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2
- 租税特別措置法 第四十一条の十九の三第八項第二号ロ（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-2
- 租税特別措置法 第四十一条の十九の三第八項第三号（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3
- 租税特別措置法 第四十一条の十九の三第八項第三号イ（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-1
- 租税特別措置法 第四十一条の十九の三第八項第三号ロ（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-2
- 租税特別措置法 第四十一条の十九の三第八項第四号（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4
- 租税特別措置法 第四十一条の十九の三第八項第四号イ（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-1
- 租税特別措置法 第四十一条の十九の三第八項第四号ロ（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-2
- 租税特別措置法 第四十一条の十九の三第九項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-9
- 租税特別措置法 第四十一条の十九の三第十項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
- 租税特別措置法 第四十一条の十九の三第十一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
- 租税特別措置法 第四十一条の十九の三第十二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
- 租税特別措置法 第四十一条の十九の三第十三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- 租税特別措置法 第四十一条の十九の三第十四項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
- 租税特別措置法 第四十一条の十九の三第十五項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- 租税特別措置法 第四十一条の十九の三第十六項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
- 租税特別措置法 第四十一条の十九の三第十七項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17
- 租税特別措置法 第四十一条の十九の三第十八項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-18
- 租税特別措置法 第四十一条の十九の三第十九項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19
- 租税特別措置法 第四十一条の十九の三第十九項第二号（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-2
- 租税特別措置法 第四十一条の十九の三第十九項第三号（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- 租税特別措置法 第四十一条の十九の三第二十項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-20
- 租税特別措置法 第四十一条の十九の三第二十一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-21
- 租税特別措置法 第四十一条の十九の三第二十二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-22
- 租税特別措置法 第四十一条の十九の三第二十三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-23
- 租税特別措置法 第四十一条の十九の三第二十四項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-24
- 租税特別措置法 第四十一条の十九の三第二十五項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-25
- 租税特別措置法 第四十一条の十九の三第二十六項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-26
- 租税特別措置法 第四十一条の十九の三第二十七項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-27
- 租税特別措置法 第四十一条の十九の三第二十八項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-28 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-28
- 租税特別措置法 第四十一条の十九の三第二十九項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-29 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-29
- 租税特別措置法 第四十一条の十九の三第三十項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-30 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-30
- 租税特別措置法 第四十一条の十九の三第三十一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-31 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-31
- 租税特別措置法 第七十条の二第二項第六号イ（２）（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-6/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-6/sub-1/sub2-2
- 租税特別措置法 附則第八十一条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-81/par-1
- 租税特別措置法 附則第五十九条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59/par-1
- 租税特別措置法 附則第三十六条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-36/par-1
- 租税特別措置法 附則第三十五条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-35/par-1
- 租税特別措置法 附則第三十八条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-38/par-1
- 租税特別措置法 附則第四十八条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-48/par-1

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## 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-20261007T211206-091, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-092, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-093, 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