# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の二 (Article 41-2)

- 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: 第四十一条の二 (Article 41-2) — address `art-41-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

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

---

### 第四十一条の二
<sup>art-41-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2</sup>

  **第一項**  個人が、前条第一項に規定する適用年（認定住宅等特例適用年、特別特定適用年又は認定住宅特別特定適用年を含む。以下この条において同じ。）において、二以上の住宅の取得等に係る住宅借入金等の金額を有する場合には、当該適用年における同項の住宅借入金等特別税額控除額は、前条第二項、第六項、第十一項及び第十四項の規定にかかわらず、当該適用年の十二月三十一日における住宅借入金等の金額につき異なる住宅の取得等ごとに区分をし、当該区分をした住宅の取得等に係る住宅借入金等の金額の次の各号に掲げる区分に応じ当該各号に定める金額の合計額とする。ただし、当該合計額が控除限度額を超えるときは、当該適用年における同条第一項の住宅借入金等特別税額控除額は、当該控除限度額とする。
  <sup>art-41-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1</sup>
  If an individual has, in an applicable year prescribed in paragraph (1) of the preceding Article (including a special application year for a certified house, etc., a special specified applicable year or a special specified application year for a certified house; the same applies hereinafter in this Article), amounts of housing loans, etc. relating to two or more housing acquisitions, etc., the amount of the special tax credit for housing loans, etc. referred to in that paragraph for that applicable year is, notwithstanding the provisions of paragraphs (2), (6), (11) and (14) of the preceding Article, the total of the amounts specified in the following items for the categories of the amounts of housing loans, etc. listed therein relating to each housing acquisition, etc., where the amounts of housing loans, etc. as of December 31 of that applicable year are categorized by each different housing acquisition, etc.; provided, however, that if the total exceeds the maximum credit, the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) of that Article for that applicable year is the maximum credit.
  <sup>machine translation, not official</sup>

    **一**  前条第六項に規定する認定住宅等借入金等の金額（同項の規定により同条又は次条の規定の適用を受けるものに限る。以下この条において同じ。）　当該認定住宅等借入金等の金額につき同項前段の規定に準じて計算した金額
    <sup>art-41-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-1</sup>
    amount of housing loans, etc. for a certified house, etc. prescribed in paragraph (6) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of housing loans, etc. for a certified house, etc. in accordance with the provisions of the first sentence of that paragraph;
    <sup>machine translation, not official</sup>

    **二**  前条第十一項に規定する特別特定住宅借入金等の金額（同項の規定により同条又は次条の規定の適用を受けるものに限る。以下この条において同じ。）　当該特別特定住宅借入金等の金額につき同項前段の規定に準じて計算した金額
    <sup>art-41-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-2</sup>
    amount of special specified housing loans, etc. prescribed in paragraph (11) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of special specified housing loans, etc. in accordance with the provisions of the first sentence of that paragraph;
    <sup>machine translation, not official</sup>

    **三**  前条第十四項に規定する認定特別特定住宅借入金等の金額（同項の規定により同条又は次条の規定の適用を受けるものに限る。以下この条において同じ。）　当該認定特別特定住宅借入金等の金額につき同項前段の規定に準じて計算した金額
    <sup>art-41-2/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-3</sup>
    amount of housing loans, etc. for a certified house in a special specified acquisition prescribed in paragraph (14) of the preceding Article (limited to an amount for which the provisions of that Article or the following Article are applied pursuant to the provisions of that paragraph; the same applies hereinafter in this Article): the amount calculated for the amount of housing loans, etc. for a certified house in a special specified acquisition in accordance with the provisions of the first sentence of that paragraph;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる住宅借入金等の金額以外の住宅借入金等の金額（以下この条において「他の住宅借入金等の金額」という。）　当該他の住宅借入金等の金額につき前条第二項の規定に準じて計算した金額
    <sup>art-41-2/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-4</sup>
    amount of housing loans, etc. other than those listed in the preceding three items (hereinafter referred to as the "amount of other housing loans, etc." in this Article): the amount calculated for the amount of other housing loans, etc. in accordance with the provisions of paragraph (2) of the preceding Article.
    <sup>machine translation, not official</sup>

  **第二項**  前項ただし書の控除限度額は、個人が適用年において有する住宅借入金等の金額の次の各号に掲げる区分に応じ当該各号に定める金額に相当する金額のうち最も多い金額とする。
  <sup>art-41-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2</sup>
  The maximum credit referred to in the proviso to the preceding paragraph is the largest of the amounts equivalent to the amounts specified in the following items for the categories of the amounts of housing loans, etc. that the individual has in the applicable year listed therein:
  <sup>machine translation, not official</sup>

    **一**  認定住宅等借入金等の金額　認定住宅等借入金等の金額に係る居住年につき前条第七項又は第九項の規定により定められた認定住宅等借入限度額に同条第八項の規定により当該適用年につき定められた認定住宅等控除率を乗じて計算した金額（二以上の住宅の取得等に係る認定住宅等借入金等の金額を有する場合には、これらの認定住宅等借入金等の金額ごとに、これらの認定住宅等借入金等の金額に係る居住年につき同条第七項又は第九項の規定により定められた認定住宅等借入限度額に同条第八項の規定により当該適用年につき定められた認定住宅等控除率を乗じてそれぞれ計算した金額のうち最も多い金額）
    <sup>art-41-2/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-1</sup>
    amount of housing loans, etc. for a certified house, etc.: the amount calculated by multiplying the loan limit for a certified house, etc. determined under paragraph (7) or paragraph (9) of the preceding Article for the year of moving in relating to the amount of housing loans, etc. for a certified house, etc. by the credit rate for a certified house, etc. determined under paragraph (8) of that Article for that applicable year (or, if the individual has amounts of housing loans, etc. for a certified house, etc. relating to two or more housing acquisitions, etc., the largest of the amounts calculated, for each of those amounts of housing loans, etc. for a certified house, etc., by multiplying the loan limit for a certified house, etc. determined under paragraph (7) or paragraph (9) of that Article for the year of moving in relating to that amount by the credit rate for a certified house, etc. determined under paragraph (8) of that Article for that applicable year);
    <sup>machine translation, not official</sup>

    **二**  特別特定住宅借入金等の金額　二十六万六千六百円
    <sup>art-41-2/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-2</sup>
    amount of special specified housing loans, etc.: 266,600 yen;
    <sup>machine translation, not official</sup>

    **三**  認定特別特定住宅借入金等の金額　三十三万三千三百円
    <sup>art-41-2/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-3</sup>
    amount of housing loans, etc. for a certified house in a special specified acquisition: 333,300 yen;
    <sup>machine translation, not official</sup>

    **四**  他の住宅借入金等の金額　他の住宅借入金等の金額に係る居住年につき前条第三項の規定により定められた借入限度額に同条第四項の規定により当該適用年につき定められた控除率を乗じて計算した金額（二以上の住宅の取得等に係る他の住宅借入金等の金額を有する場合には、これらの他の住宅借入金等の金額ごとに、これらの他の住宅借入金等の金額に係る居住年につき同条第三項の規定により定められた借入限度額に同条第四項の規定により当該適用年につき定められた控除率を乗じてそれぞれ計算した金額のうち最も多い金額）
    <sup>art-41-2/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2/item-4</sup>
    amount of other housing loans, etc.: the amount calculated by multiplying the loan limit determined under paragraph (3) of the preceding Article for the year of moving in relating to the amount of other housing loans, etc. by the credit rate determined under paragraph (4) of that Article for that applicable year (or, if the individual has amounts of other housing loans, etc. relating to two or more housing acquisitions, etc., the largest of the amounts calculated, for each of those amounts of other housing loans, etc., by multiplying the loan limit determined under paragraph (3) of that Article for the year of moving in relating to that amount by the credit rate determined under paragraph (4) of that Article for that applicable year).
    <sup>machine translation, not official</sup>

  **第三項**  二以上の住宅の取得等をし、かつ、これらの住宅の取得等をした前条第一項に規定する居住用家屋、既存住宅若しくは増改築等をした家屋又は同条第六項に規定する認定住宅等を同条第一項の定めるところによりその者の居住の用に供した日（以下この項において「居住日」という。）が同一の年に属するものがある場合には、当該居住日が同一の年に属する住宅の取得等を一の住宅の取得等（次の各号に掲げる場合には、当該各号に定める区分をした住宅の取得等ごとにそれぞれ一の住宅の取得等）として、同条又は前二項の規定を適用する。
  <sup>art-41-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3</sup>
  If, of two or more housing acquisitions, etc. made by an individual, there are any for which the dates on which the residential house, existing house or house on which extension, rebuilding, etc. was carried out prescribed in paragraph (1) of the preceding Article, or the certified house, etc. prescribed in paragraph (6) of that Article, for which those housing acquisitions, etc. were made, were used as the individual's own residence as provided in paragraph (1) of that Article (hereinafter referred to as the "date of moving in" in this paragraph) fall within the same year, the provisions of that Article or the preceding two paragraphs apply by treating the housing acquisitions, etc. whose dates of moving in fall within the same year as one housing acquisition, etc. (or, in the cases listed in the following items, by treating each group of housing acquisitions, etc. categorized as specified in those items as one housing acquisition, etc.).
  <sup>machine translation, not official</sup>

    **一**  当該居住日の属する年が平成二十九年、平成三十年又は令和三年である場合において、当該二以上の住宅の取得等のうちに、前条第五項に規定する特定取得（以下この号及び次号イにおいて「特定取得」という。）に該当するものと特定取得に該当するもの以外のものとがあるとき　特定取得に該当する住宅の取得等と特定取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
    <sup>art-41-2/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-1</sup>
    where the year that includes the date of moving in is 2017, 2018 or 2021, and the two or more housing acquisitions, etc. include both those that fall under a specified acquisition prescribed in paragraph (5) of the preceding Article (hereinafter referred to as a "specified acquisition" in this item and (a) of the following item) and those that do not fall under a specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under a specified acquisition and housing acquisitions, etc. that do not fall under a specified acquisition (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
    <sup>machine translation, not official</sup>

    **二**  当該居住日の属する年が令和元年又は令和二年である場合において、次に掲げる場合に該当するとき　次に掲げる場合の区分に応じそれぞれ次に定める住宅の取得等
    <sup>art-41-2/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-2</sup>
    where the year that includes the date of moving in is 2019 or 2020, and any of the following cases applies: the housing acquisitions, etc. specified in the following for the categories of cases listed therein:
    <sup>machine translation, not official</sup>

      **イ**  当該二以上の住宅の取得等のうちに、特定取得に該当するものと特定取得に該当するもの以外のものとがある場合　特定取得に該当する住宅の取得等と特定取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
      <sup>art-41-2/par-3/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-2/sub-1</sup>
      where the two or more housing acquisitions, etc. include both those that fall under a specified acquisition and those that do not fall under a specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under a specified acquisition and housing acquisitions, etc. that do not fall under a specified acquisition (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
      <sup>machine translation, not official</sup>

      **ロ**  当該二以上の住宅の取得等のうちに、特別特定住宅借入金等の金額に係るものと認定特別特定住宅借入金等の金額に係るものとがある場合　特別特定住宅借入金等の金額に係る住宅の取得等と認定特別特定住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等
      <sup>art-41-2/par-3/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-2/sub-2</sup>
      where the two or more housing acquisitions, etc. include both those relating to an amount of special specified housing loans, etc. and those relating to an amount of housing loans, etc. for a certified house in a special specified acquisition: the housing acquisitions, etc. categorized into housing acquisitions, etc. relating to an amount of special specified housing loans, etc. and housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house in a special specified acquisition;
      <sup>machine translation, not official</sup>

    **三**  当該居住日の属する年が令和四年から令和七年までの各年である場合において、当該二以上の住宅の取得等のうちに、居住用家屋の新築等又は買取再販住宅の取得に該当するものと居住用家屋の新築等又は買取再販住宅の取得に該当するもの以外のものとがあるとき　居住用家屋の新築等又は買取再販住宅の取得に該当する住宅の取得等と居住用家屋の新築等又は買取再販住宅の取得に該当するもの以外の住宅の取得等とに区分をした住宅の取得等（当該区分をした住宅の取得等のうちに認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるときは、当該区分をした住宅の取得等を認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等）
    <sup>art-41-2/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-3</sup>
    where the year that includes the date of moving in is any year from 2022 to 2025, and the two or more housing acquisitions, etc. include both those that fall under new construction, etc. of a residential house or acquisition of a renovated resale house and those that do not fall under new construction, etc. of a residential house or acquisition of a renovated resale house: the housing acquisitions, etc. categorized into housing acquisitions, etc. that fall under new construction, etc. of a residential house or acquisition of a renovated resale house and housing acquisitions, etc. that do not fall under new construction, etc. of a residential house or acquisition of a renovated resale house (or, if the housing acquisitions, etc. so categorized include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc., the housing acquisitions, etc. into which the housing acquisitions, etc. so categorized are categorized as housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc.);
    <sup>machine translation, not official</sup>

    **四**  当該居住日の属する年が令和八年から令和十二年までの各年である場合において、当該二以上の住宅の取得等のうちに、認定住宅等借入金等の金額に係るものと他の住宅借入金等の金額に係るものとがあるとき　認定住宅等借入金等の金額に係る住宅の取得等と他の住宅借入金等の金額に係る住宅の取得等とに区分をした住宅の取得等
    <sup>art-41-2/par-3/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-4</sup>
    where the year that includes the date of moving in is any year from 2026 to 2030, and the two or more housing acquisitions, etc. include both those relating to an amount of housing loans, etc. for a certified house, etc. and those relating to an amount of other housing loans, etc.: the housing acquisitions, etc. categorized into housing acquisitions, etc. relating to an amount of housing loans, etc. for a certified house, etc. and housing acquisitions, etc. relating to an amount of other housing loans, etc..
    <sup>machine translation, not official</sup>

---

## Cites
- art-41-2/par-1: この条 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- art-41-2/par-1: 第十四項 → 租税特別措置法 第四十一条第十四項 (Article 41, paragraph (14)), art-41/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
- art-41-2/par-1: 前条第二項 → 租税特別措置法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-2
- art-41-2/par-1: 前条第一項 → 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-41-2/par-1: 第六項 → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- art-41-2/par-1: 第十一項 → 租税特別措置法 第四十一条第十一項 (Article 41, paragraph (11)), art-41/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
- art-41-2/par-1/item-1: 次条 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- art-41-2/par-1/item-1: この条 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- art-41-2/par-1/item-1: 同条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- art-41-2/par-1/item-1: 前条第六項 → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- art-41-2/par-1/item-2: 次条 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- art-41-2/par-1/item-2: この条 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- art-41-2/par-1/item-2: 同条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- art-41-2/par-1/item-2: 前条第十一項 → 租税特別措置法 第四十一条第十一項 (Article 41, paragraph (11)), art-41/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
- art-41-2/par-1/item-3: 次条 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- art-41-2/par-1/item-3: この条 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- art-41-2/par-1/item-3: 前条第十四項 → 租税特別措置法 第四十一条第十四項 (Article 41, paragraph (14)), art-41/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
- art-41-2/par-1/item-3: 同条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- art-41-2/par-1/item-4: この条 → 租税特別措置法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2 · https://japanlaw.org/l/332AC0000000026/art-41-2
- art-41-2/par-1/item-4: 前条第二項 → 租税特別措置法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-2
- art-41-2/par-2: 前項 → 租税特別措置法 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1
- art-41-2/par-2/item-1: 前条第七項 → 租税特別措置法 第四十一条第七項 (Article 41, paragraph (7)), art-41/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-7 · https://japanlaw.org/l/332AC0000000026/art-41/par-7
- art-41-2/par-2/item-1: 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-41-2/par-2/item-1: 同条第八項 → 租税特別措置法 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-8 · https://japanlaw.org/l/332AC0000000026/art-41/par-8
- art-41-2/par-2/item-4: 同条第四項 → 租税特別措置法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-4
- art-41-2/par-2/item-4: 前条第三項 → 租税特別措置法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-3
- art-41-2/par-3: この項 → 租税特別措置法 第四十一条の二第三項 (Article 41-2, paragraph (3)), art-41-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3
- art-41-2/par-3: 前二項 → 租税特別措置法 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1
- art-41-2/par-3: 前条第一項 → 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-41-2/par-3: 同条 → 租税特別措置法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-41 · https://japanlaw.org/l/332AC0000000026/art-41
- art-41-2/par-3: 同条第六項 → 租税特別措置法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- art-41-2/par-3: 前二項 → 租税特別措置法 第四十一条の二第二項 (Article 41-2, paragraph (2)), art-41-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2
- art-41-2/par-3/item-1: 次号 → 租税特別措置法 第四十一条の二第三項第二号 (Article 41-2, paragraph (3), item (ii)), art-41-2/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-2
- art-41-2/par-3/item-1: この号 → 租税特別措置法 第四十一条の二第三項第一号 (Article 41-2, paragraph (3), item (i)), art-41-2/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-1
- art-41-2/par-3/item-1: 前条第五項 → 租税特別措置法 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5

## Cited by

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

- 租税特別措置法 第四十一条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- 租税特別措置法 第四十一条第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-41/par-6
- 租税特別措置法 第四十一条第十一項（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-11 · https://japanlaw.org/l/332AC0000000026/art-41/par-11
- 租税特別措置法 第四十一条第十四項（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-14 · https://japanlaw.org/l/332AC0000000026/art-41/par-14
- 租税特別措置法 第四十一条の二第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1
- 租税特別措置法 第四十一条の二第一項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-1
- 租税特別措置法 第四十一条の二第一項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-2
- 租税特別措置法 第四十一条の二第一項第三号 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-3
- 租税特別措置法 第四十一条の二第一項第四号 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-1/item-4
- 租税特別措置法 第四十一条の二第二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-2
- 租税特別措置法 第四十一条の二第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3
- 租税特別措置法 第四十一条の二第三項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-2/par-3/item-1
- 租税特別措置法 附則第七十六条第一項（住宅借入金等を有する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-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-76/par-1
- 租税特別措置法 附則第三十四条第一項（住宅借入金等を有する場合の特別税額控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-34/par-1
- 租税特別措置法 附則第四十一条第一項（住宅借入金等を有する場合の特別税額控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-41/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-20261007T211206-076, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-077, 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