# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十九の四 (Article 41-19-4)

- 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四 (Article 41-19-4)（認定住宅等の新築等をした場合の所得税額の特別控除） — address `art-41-19-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-19-4
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第四十一条の十九の四（認定住宅等の新築等をした場合の所得税額の特別控除） — Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-41-19-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4</sup>

  **第一項**  個人が、国内において、第四十一条第六項第一号から第三号までに掲げる家屋（以下この項及び第五項において「認定住宅等」という。）の新築又は認定住宅等で建築後使用されたことのないものの取得（同条第一項に規定する取得をいう。第五項及び第六項において同じ。）をして、これらの認定住宅等を長期優良住宅の普及の促進に関する法律の施行の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（これらの認定住宅等をその新築の日又はその取得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、その者のその居住の用に供した日（第四項において「居住日」という。）の属する年分の所得税の額から、これらの認定住宅等について講じられた構造及び設備に係る標準的な費用の額として政令で定める金額（当該金額が六百五十万円を超える場合には、六百五十万円）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。以下この項及び次項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、その者のその年分の所得税の額を超えるときは、その控除を受ける金額は、当該所得税の額を限度とする。
  <sup>art-41-19-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1</sup>
  If an individual, in Japan, newly constructs a house listed in Article 41, paragraph (6), items (i) through (iii) (hereinafter referred to as a "certified house, etc." in this paragraph and paragraph (5)) or acquires a certified house, etc. that has not been used since its construction (meaning acquisition as prescribed in paragraph (1) of that Article; the same applies in paragraphs (5) and (6)), and uses that certified house, etc. as the individual's residence during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to December 31, 2028 (limited to the case where the individual uses that certified house, etc. as the individual's residence within six months from the date of its new construction or the date of its acquisition), an amount equivalent to 10 percent of the amount specified by Cabinet Order as the amount of standard costs pertaining to the structure and equipment provided for that certified house, etc. (or 6,500,000 yen, if that amount exceeds 6,500,000 yen) (with any fraction of less than 100 yen in that amount being rounded down; referred to as the "maximum tax credit" in this paragraph and the following paragraph) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual began to use it as a residence (referred to as the "date of moving in" in paragraph (4)). In this case, if that maximum tax credit exceeds the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount of income tax.
  <sup>machine translation, not official</sup>

  **第二項**  個人がその年において、その年の前年（当該前年分の所得税につき第三十七条の十二の二第一項に規定する確定申告書を提出している場合に限る。）における税額控除限度額のうち前項の規定による控除をしてもなお控除しきれない金額を有する場合又はその年の前年分の所得税につき当該確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、その者のその年分の所得税の額から、当該控除しきれない金額に相当する金額又はその年の前年における税額控除限度額（以下この項において「控除未済税額控除額」という。）を控除する。この場合において、当該控除未済税額控除額が、その者のその年分の所得税の額を超えるときは、その控除を受ける金額は、当該所得税の額を限度とする。
  <sup>art-41-19-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2</sup>
  If, in a given year, an individual has, out of the maximum tax credit for the preceding year (limited to the case where the individual has filed a final return prescribed in Article 37-12-2, paragraph (1) with respect to income tax for that preceding year), any amount that could not be fully deducted even by the deduction under the provisions of the preceding paragraph, or if the individual falls under neither the case where the individual is required to file such a final return with respect to income tax for the preceding year nor the case where the individual may file one, an amount equivalent to that amount not fully deducted, or the maximum tax credit for the preceding year (referred to as the "undeducted tax credit amount" in this paragraph), is deducted from the amount of income tax of the individual for that year. In this case, if that undeducted tax credit amount exceeds the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount of income tax.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定は、個人の同項の規定の適用を受けようとする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が二千万円を超える場合には、適用しない。
  <sup>art-41-19-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-3</sup>
  The provisions of paragraph (1) do not apply if the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for the year for which the individual seeks the application of the provisions of that paragraph exceeds 20,000,000 yen.
  <sup>machine translation, not official</sup>

  **第四項**  第二項の規定は、個人の居住日の属する年分又はその翌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が二千万円を超える場合には、適用しない。
  <sup>art-41-19-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-4</sup>
  The provisions of paragraph (2) do not apply if the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for the year that includes the date of moving in or for the following year exceeds 20,000,000 yen.
  <sup>machine translation, not official</sup>

  **第五項**  個人が、災害危険区域等（建築基準法第三十九条第一項の災害危険区域（以下この項において「災害危険区域」という。）、地すべり等防止法第三条第一項の地すべり防止区域（以下この項において「地すべり防止区域」という。）、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域（以下この項において「急傾斜地崩壊危険区域」という。）、土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項の土砂災害特別警戒区域（以下この項において「土砂災害特別警戒区域」という。）又は特定都市河川浸水被害対策法第五十六条第一項の浸水被害防止区域（以下この項において「浸水被害防止区域」という。）をいう。以下この項において同じ。）内において、認定住宅等の新築（第四十一条第二十七項に規定する特定建替えを除く。）をし、又は認定住宅等で建築後使用されたことのないものの取得をした場合における当該認定住宅等（当該認定住宅等の一部が災害危険区域等内にある場合における当該認定住宅等を含み、災害危険区域（地すべり防止区域、急傾斜地崩壊危険区域、土砂災害特別警戒区域又は浸水被害防止区域と重複していない区域に限る。）内にある認定住宅等にあつては、当該認定住宅等の建築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで建築をした認定住宅等に限る。以下この項において同じ。）を令和十年一月一日以後に第一項の定めるところによりその者の居住の用に供したときは、同項及び第二項の規定は、適用しない。ただし、当該認定住宅等に係る建築基準法第六条第一項の規定による確認を受けた時において、当該認定住宅等の建築をする土地の全部が災害危険区域等外にあつた場合は、この限りでない。
  <sup>art-41-19-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5</sup>
  If an individual, within a disaster risk area, etc. (meaning a disaster risk area referred to in Article 39, paragraph (1) of the Building Standards Act (hereinafter referred to as a "disaster risk area" in this paragraph), a landslide prevention area referred to in Article 3, paragraph (1) of the Landslide Prevention Act (hereinafter referred to as a "landslide prevention area" in this paragraph), a steep slope failure hazard zone referred to in Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure (hereinafter referred to as a "steep slope failure hazard zone" in this paragraph), a special sediment disaster hazard area referred to in Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (hereinafter referred to as a "special sediment disaster hazard area" in this paragraph), or a flood damage prevention zone referred to in Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (hereinafter referred to as a "flood damage prevention zone" in this paragraph); hereinafter the same applies in this paragraph), newly constructs a certified house, etc. (excluding specified rebuilding prescribed in Article 41, paragraph (27)) or acquires a certified house, etc. that has not been used since its construction, and uses that certified house, etc. (including a certified house, etc. part of which is within a disaster risk area, etc., and, for a certified house, etc. within a disaster risk area (limited to an area that does not overlap with a landslide prevention area, steep slope failure hazard zone, special sediment disaster hazard area or flood damage prevention zone), limited to a certified house, etc. built without following a recommendation under the provisions of Article 88, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction pertaining to a notification under the provisions of paragraph (1) of that Article concerning the construction of that certified house, etc. (hereinafter referred to as a "recommendation" in this paragraph), in the case where the fact that the person who received the recommendation did not follow it has been made public under the provisions of paragraph (5) of that Article; hereinafter the same applies in this paragraph) as the individual's residence on or after January 1, 2028 as provided in paragraph (1), the provisions of that paragraph and paragraph (2) do not apply; provided, however, that this does not apply if, at the time of receiving the confirmation under the provisions of Article 6, paragraph (1) of the Building Standards Act for that certified house, etc., all of the land on which that certified house, etc. was to be built was outside a disaster risk area, etc.
  <sup>machine translation, not official</sup>

  **第六項**  第一項の規定は、確定申告書に、同項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登録住宅性能評価機関その他の財務省令で定める者の個人が新築又は取得をした家屋が同項に規定する認定住宅等に該当する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（次項及び第八項において「認定住宅等証明書」という。）の添付がある場合に限り、適用する。
  <sup>art-41-19-4/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</sup>
  The provisions of paragraph (1) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under the provisions of that paragraph 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 or any other person specified by Order of the Ministry of Finance certifying that the house newly constructed or acquired by the individual is a house that falls under a certified house, etc. prescribed in that paragraph 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 for a certified house, etc." in the following paragraph and paragraph (8)).
  <sup>machine translation, not official</sup>

  **第七項**  第二項の規定は、その適用を受けようとする年分の確定申告書に同項に規定する控除未済税額控除額の明細書の添付があり、かつ、当該年分の確定申告書に、同項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及び当該金額の計算に関する明細書（その適用を受けようとする年分の前年分の所得税につき第三十七条の十二の二第一項に規定する確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、当該明細書及び認定住宅等証明書）の添付がある場合に限り、適用する。
  <sup>art-41-19-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7</sup>
  The provisions of paragraph (2) apply only if a written statement of the undeducted tax credit amount prescribed in that paragraph is attached to the final return for the year for which the individual seeks the application of those provisions, and the final return for that year contains a statement concerning the deduction of the amount to be deducted under the provisions of that paragraph and has attached to it a written statement concerning the calculation of that amount (or, if the individual falls under neither the case where the individual is required to file a final return prescribed in Article 37-12-2, paragraph (1) with respect to income tax for the year preceding the year for which the individual seeks the application of those provisions nor the case where the individual may file one, that written statement and a certificate for a certified house, etc.).
  <sup>machine translation, not official</sup>

  **第八項**  税務署長は、確定申告書の提出がなかつた場合又は第六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認定住宅等証明書の提出があつた場合に限り、第一項の規定を適用することができる。
  <sup>art-41-19-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8</sup>
  Even if no final return has been filed, or a final return without the statement or the attachment referred to in paragraph (6) 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 paragraph (1), but only if a document containing that statement, and the written statement and the certificate for a certified house, etc. referred to in that paragraph, have been submitted.
  <sup>machine translation, not official</sup>

  **第九項**  前項の規定は、第二項の規定の適用を受けようとする場合について準用する。この場合において、前項中「第六項」とあるのは「前項」と、「の明細書及び認定住宅等証明書」とあるのは「に規定する控除未済税額控除額の明細書及び控除を受ける金額の計算に関する明細書」と、「第一項」とあるのは「第二項」と読み替えるものとする。
  <sup>art-41-19-4/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-9</sup>
  The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual seeks the application of the provisions of paragraph (2). In this case, the phrase "paragraph (6)" in the preceding paragraph is deemed to be replaced with "the preceding paragraph", the phrase "the written statement and the certificate for a certified house, etc. referred to in that paragraph" is deemed to be replaced with "the written statement of the undeducted tax credit amount prescribed in that paragraph and the written statement concerning the calculation of the amount to be deducted", and the phrase "paragraph (1)" is deemed to be replaced with "paragraph (2)".
  <sup>machine translation, not official</sup>

  **第十項**  所得税法第九十二条第二項前段の規定は、第一項及び第二項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、同条第二項前段中「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四第一項及び第二項（認定住宅等の新築等をした場合の所得税額の特別控除）の規定による控除」と読み替えるものとする。
  <sup>art-41-19-4/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-10</sup>
  The provisions of the first sentence 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) and (2). In this case, the phrase "the deduction under the provisions of the preceding paragraph" in the first sentence of paragraph (2) of that Article is deemed to be replaced with "the deduction under the provisions of the preceding paragraph and Article 41-19-4, paragraphs (1) and (2) (Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第十一項**  その年分の所得税について第一項又は第二項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四第一項及び第二項（認定住宅等の新築等をした場合の所得税額の特別控除）」とする。
  <sup>art-41-19-4/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-11</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 paragraph (1) or (2) 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 41-19-4, paragraphs (1) and (2) (Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第十二項**  第一項及び第二項の規定は、個人が、第一項の認定住宅等をその居住の用に供した日の属する年分の所得税について、第三十一条の三第一項若しくは第三十五条第一項（同条第三項の規定により適用する場合を除く。次項において同じ。）の規定の適用を受ける場合又はその居住の用に供した日の属する年の前年分若しくは前々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。
  <sup>art-41-19-4/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-12</sup>
  The provisions of paragraphs (1) and (2) do not apply if an individual receives the application of the provisions of Article 31-3, paragraph (1) or Article 35, paragraph (1) (excluding the case where it is applied pursuant to the provisions of paragraph (3) of that Article; the same applies in the following paragraph) with respect to income tax for the year that includes the day on which the individual began to use the certified house, etc. referred to in paragraph (1) as a residence, or has received the application of those provisions with respect to income tax for the year preceding, or the year before the year preceding, the year that includes the day on which the individual began to use it as a residence.
  <sup>machine translation, not official</sup>

  **第十三項**  第一項の認定住宅等をその居住の用に供した個人が、当該居住の用に供した日の属する年の翌年以後三年以内の各年中に当該居住の用に供した当該認定住宅等及び当該認定住宅等の敷地の用に供されている土地（当該土地の上に存する権利を含む。）以外の資産（第三十一条の三第二項に規定する居住用財産又は第三十五条第一項に規定する資産に該当するものに限る。）の譲渡をした場合において、その者が当該譲渡につき第三十一条の三第一項又は第三十五条第一項の規定の適用を受けるときは、第一項及び第二項の規定は、適用しない。
  <sup>art-41-19-4/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13</sup>
  If an individual who has begun to use the certified house, etc. referred to in paragraph (1) as a residence transfers, in any year within three years from the year following the year that includes the day on which the individual began to use it as a residence, an asset (limited to one that falls under residential property prescribed in Article 31-3, paragraph (2) or an asset prescribed in Article 35, paragraph (1)) other than that certified house, etc. which the individual began to use as a residence and the land used as the site of that certified house, etc. (including rights existing on that land), and the individual receives the application of the provisions of Article 31-3, paragraph (1) or Article 35, paragraph (1) with respect to that transfer, the provisions of paragraphs (1) and (2) do not apply.
  <sup>machine translation, not official</sup>

  **第十四項**  前項に規定する資産の譲渡をした個人で同項の規定に該当することとなつた者が当該譲渡をした日の属する年の前三年以内の各年分の所得税につき第一項又は第二項の規定の適用を受けている場合には、その者は、当該譲渡をした日の属する年分の所得税の確定申告期限までに、当該前三年以内の各年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
  <sup>art-41-19-4/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14</sup>
  If an individual who has transferred an asset prescribed in the preceding paragraph and has come to fall under the provisions of that paragraph has received the application of the provisions of paragraph (1) or (2) with respect to income tax for any year within the three years preceding the year that includes the day of that transfer, the individual must file an amended return with respect to income tax for each year within those preceding three years by the due date for filing a tax return for income tax for the year that includes the day of that transfer, and must pay, within that due date, the amount of tax to be paid as a result of filing that amended return.
  <sup>machine translation, not official</sup>

  **第十五項**  前項の規定により修正申告書を提出すべき者が当該修正申告書を提出しなかつた場合には、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
  <sup>art-41-19-4/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-15</sup>
  If a person who is required to file an amended return under the provisions of the preceding paragraph fails to file that amended return, the district director having jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes with respect to the amount of income, the amount of income tax and other matters that should have been stated in that amended return.
  <sup>machine translation, not official</sup>

  **第十六項**  第十四項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
  <sup>art-41-19-4/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16</sup>
  The provisions of the Act on General Rules for National Taxes apply to the amended return under the provisions of paragraph (14) and the reassessment referred to in the preceding paragraph as follows:
  <sup>machine translation, not official</sup>

    **一**  当該修正申告書で第十四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
    <sup>art-41-19-4/par-16/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-1</sup>
    an amended return that is filed by the due date for filing prescribed in paragraph (14) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except when the provisions of Article 20 of that Act are applied;
    <sup>machine translation, not official</sup>

    **二**  当該修正申告書で第十四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第四十一条の十九の四第十四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第四十一条の十九の四第十四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
    <sup>art-41-19-4/par-16/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2</sup>
    with regard to an amended return that is filed after the due date for filing prescribed in paragraph (14) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the due date for filing an amended return prescribed in Article 41-19-4, paragraph (14) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 41-19-4, paragraph (14) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
    <sup>machine translation, not official</sup>

    **三**  国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
    <sup>art-41-19-4/par-16/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-3</sup>
    the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
    <sup>machine translation, not official</sup>

  **第十七項**  第三項から前項までに定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-19-4/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-17</sup>
  Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-19-4/par-1: 第四項 → 租税特別措置法 第四十一条の十九の四第四項 (Article 41-19-4, paragraph (4)), art-41-19-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-4
- art-41-19-4/par-1: 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-41-19-4/par-1: 第五項 → 租税特別措置法 第四十一条の十九の四第五項 (Article 41-19-4, paragraph (5)), art-41-19-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5
- art-41-19-4/par-1: 第四十一条第六項第一号から第三号まで → 租税特別措置法 第四十一条第六項第二号 (Article 41, paragraph (6), item (ii)), art-41/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-2
- art-41-19-4/par-1: 同条第一項 → 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-41-19-4/par-1: この項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-1: 次項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-1: 第四十一条第六項第一号から第三号まで → 租税特別措置法 第四十一条第六項第三号 (Article 41, paragraph (6), item (iii)), art-41/par-6/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-3
- art-41-19-4/par-1: 第四十一条第六項第一号から第三号まで → 租税特別措置法 第四十一条第六項第一号 (Article 41, paragraph (6), item (i)), art-41/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-1
- art-41-19-4/par-2: 第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-41-19-4/par-2: 前項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-2: この項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-3: 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-41-19-4/par-3: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-4: 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-41-19-4/par-4: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-5: 建築基準法第三十九条第一項 → e-Gov law 325AC0000000201, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- art-41-19-4/par-5: 急傾斜地の崩壊による災害の防止に関する法律第三条第一項 → e-Gov law 344AC0000000057, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-41-19-4/par-5: 土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項 → e-Gov law 412AC0000000057, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-41-19-4/par-5: 特定都市河川浸水被害対策法第五十六条第一項 → e-Gov law 415AC0000000077, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-41-19-4/par-5: 都市再生特別措置法第八十八条第一項 → e-Gov law 414AC0000000022, 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — not held in this collection
- art-41-19-4/par-5: 同条第三項 → e-Gov law 414AC0000000022, 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — not held in this collection
- art-41-19-4/par-5: 同条第五項 → e-Gov law 414AC0000000022, 第八十八条第五項 (Article 88, paragraph (5)), art-88/par-5 — not held in this collection
- art-41-19-4/par-5: 建築基準法第六条第一項 → e-Gov law 325AC0000000201, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-41-19-4/par-5: 第四十一条第二十七項 → 租税特別措置法 第四十一条第二十七項 (Article 41, paragraph (27)), art-41/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-27 · https://japanlaw.org/l/332AC0000000026/art-41/par-27
- art-41-19-4/par-5: この項 → 租税特別措置法 第四十一条の十九の四第五項 (Article 41-19-4, paragraph (5)), art-41-19-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5
- art-41-19-4/par-5: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-5: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-6: 第八項 → 租税特別措置法 第四十一条の十九の四第八項 (Article 41-19-4, paragraph (8)), art-41-19-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8
- art-41-19-4/par-6: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-6: 次項 → 租税特別措置法 第四十一条の十九の四第七項 (Article 41-19-4, paragraph (7)), art-41-19-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7
- art-41-19-4/par-7: 第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-41-19-4/par-7: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-8: 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-41-19-4/par-8: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-9: 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-41-19-4/par-9: 前項 → 租税特別措置法 第四十一条の十九の四第八項 (Article 41-19-4, paragraph (8)), art-41-19-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8
- art-41-19-4/par-9: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-9: 前項 → 租税特別措置法 第四十一条の十九の四第七項 (Article 41-19-4, paragraph (7)), art-41-19-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7
- art-41-19-4/par-9: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-10: 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-41-19-4/par-10: 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-41-19-4/par-10: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-10: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-11: 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-41-19-4/par-11: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-11: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-12: 第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- art-41-19-4/par-12: 次項 → 租税特別措置法 第四十一条の十九の四第十三項 (Article 41-19-4, paragraph (13)), art-41-19-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13
- art-41-19-4/par-12: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- art-41-19-4/par-12: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-12: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-12: 同条第三項 → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- art-41-19-4/par-13: 第三十一条の三第二項 → 租税特別措置法 第三十一条の三第二項 (Article 31-3, paragraph (2)), art-31-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-2
- art-41-19-4/par-13: 第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- art-41-19-4/par-13: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- art-41-19-4/par-13: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-13: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-14: 前項 → 租税特別措置法 第四十一条の十九の四第十三項 (Article 41-19-4, paragraph (13)), art-41-19-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13
- art-41-19-4/par-14: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-14: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-15: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-41-19-4/par-15: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-41-19-4/par-15: 前項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16: 第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16: 前項 → 租税特別措置法 第四十一条の十九の四第十五項 (Article 41-19-4, paragraph (15)), art-41-19-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-15
- art-41-19-4/par-16/item-1: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-41-19-4/par-16/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-41-19-4/par-16/item-1: 第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-41-19-4/par-16/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-41-19-4/par-16/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-41-19-4/par-16/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-41-19-4/par-16/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-41-19-4/par-16/item-2: 第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16/item-2: 租税特別措置法第二条第一項第十号 → 租税特別措置法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-10
- art-41-19-4/par-16/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-41-19-4/par-16/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-41-19-4/par-16/item-3: 前号 → 租税特別措置法 第四十一条の十九の四第十六項第二号 (Article 41-19-4, paragraph (16), item (ii)), art-41-19-4/par-16/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2
- art-41-19-4/par-17: 前項 → 租税特別措置法 第四十一条の十九の四第十六項 (Article 41-19-4, paragraph (16)), art-41-19-4/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16
- art-41-19-4/par-17: 第三項 → 租税特別措置法 第四十一条の十九の四第三項 (Article 41-19-4, paragraph (3)), art-41-19-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-3
- art-41-19-4/par-17: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-17: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2

## Cited by

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

- 租税特別措置法 第四十一条第二十三項（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-23 · https://japanlaw.org/l/332AC0000000026/art-41/par-23
- 租税特別措置法 第四十一条第三十四項第一号（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-34/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-1
- 租税特別措置法 第四十一条第三十四項第三号（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-34/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-34/item-3
- 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四第一項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- 租税特別措置法 第四十一条の十九の四第二項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- 租税特別措置法 第四十一条の十九の四第三項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-3
- 租税特別措置法 第四十一条の十九の四第四項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-4
- 租税特別措置法 第四十一条の十九の四第五項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5
- 租税特別措置法 第四十一条の十九の四第六項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
- 租税特別措置法 第四十一条の十九の四第七項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7
- 租税特別措置法 第四十一条の十九の四第八項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8
- 租税特別措置法 第四十一条の十九の四第九項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-9
- 租税特別措置法 第四十一条の十九の四第十項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-10
- 租税特別措置法 第四十一条の十九の四第十一項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-11
- 租税特別措置法 第四十一条の十九の四第十二項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-12
- 租税特別措置法 第四十一条の十九の四第十三項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13
- 租税特別措置法 第四十一条の十九の四第十四項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- 租税特別措置法 第四十一条の十九の四第十五項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-15
- 租税特別措置法 第四十一条の十九の四第十六項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16
- 租税特別措置法 第四十一条の十九の四第十六項第一号（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-1
- 租税特別措置法 第四十一条の十九の四第十六項第二号（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2
- 租税特別措置法 第四十一条の十九の四第十六項第三号（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-3
- 租税特別措置法 第四十一条の十九の四第十七項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-17
- 租税特別措置法 第四十二条の三第三項（罰則） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-3
- 租税特別措置法 第四十二条の三第五項（罰則） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-5
- 租税特別措置法 附則第八十二条第一項（認定住宅の新築等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-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82/par-1
- 租税特別措置法 附則第八十二条第二項（認定住宅の新築等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-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82/par-2
- 租税特別措置法 附則第七十五条第一項（認定住宅の新築等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-5021-8/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-75/par-1
- 租税特別措置法 附則第三十七条第一項（認定住宅の新築等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-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-37/par-1
- 租税特別措置法 附則第三十六条第一項（認定住宅等の新築等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-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-36/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-20261007T211206-093, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-094, 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