# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（住宅貯蓄控除に関する経過措置） — address `suppl-3461-22/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10 - 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. --- ### 第十条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings caption: machine translation, not official suppl-3461-22/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10 **第一項** 新法第四十一条の二第一項の規定は、施行日以後に締結する同項に規定する住宅貯蓄契約について適用し、同日前に締結した旧法第四十一条の二第一項に規定する住宅貯蓄契約については、なお従前の例による。 suppl-3461-22/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10/par-1 The provisions of Article 41-2, paragraph (1) of the New Act apply to housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date, and the provisions then in force continue to govern housing savings contracts prescribed in Article 41-2, paragraph (1) of the Former Act that were concluded before that date. machine translation, not official **第二項** 新法第四十一条の四の規定は、昭和四十六年一月一日以後に支払うべき所得税法第百九十条に規定する給与等につき施行日以後に同条の規定を適用する場合について適用する。 suppl-3461-22/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10/par-2 The provisions of Article 41-4 of the New Act apply where the provisions of Article 190 of the Income Tax Act are applied on or after the Effective Date to salaries, etc. prescribed in that Article that are to be paid on or after January 1, 1971. machine translation, not official **第三項** 新法第四十一条の五及び第四十一条の六の規定は、施行日以後にこれらの規定に該当することとなつた場合について適用し、同日前に旧法第四十一条の四又は第四十一条の五の規定に該当する場合については、なお従前の例による。 suppl-3461-22/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-10/par-3 The provisions of Articles 41-5 and 41-6 of the New Act apply where a case comes to fall under those provisions on or after the Effective Date, and the provisions then in force continue to govern a case that fell under the provisions of Article 41-4 or Article 41-5 of the Former Act before that date. machine translation, not official --- ## Cites - suppl-3461-22/art-10/par-2: 所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 --- ## 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-20261007T211206-279, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07