# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の二 (Article 41-3-2)

- 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: 第四十一条の三の二 (Article 41-3-2) — address `art-41-3-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-2
- 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.

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### 第四十一条の三の二  〔削除 / repealed〕
<sup>art-41-3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-2</sup>

  **第一項**  削除
  <sup>art-41-3-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-2/par-1</sup>

## Cited by

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

- 租税特別措置法 附則第七十七条第一項（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/par-1
- 租税特別措置法 附則第七十七条第二項（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/par-2
- 租税特別措置法 附則第五十六条第二項（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56/par-2

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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
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07