# 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-3491-17/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-3491-17/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17/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-3491-17/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10 **第一項** 新法第四十一条の三第三項第二号の規定は、施行日以後に締結する同項の規定によ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二項の規定による住宅貯蓄契約については、なお従前の例による。 suppl-3491-17/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-1 The provisions of Article 41-3, paragraph (3), item (ii) of the New Act apply to a housing savings contract under the provisions of that paragraph that is concluded on or after the Effective Date, and with regard to a housing savings contract under the provisions of Article 41-2, paragraph (2) of the Former Act that was concluded before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和四十八年十二月三十一日以前に締結した契約に係る新法第四十一条の三第四項の規定の適用については、同項中「七年以上の期間」とあるのは、「昭和四十九年一月一日以後七年以上の期間」とする。 suppl-3491-17/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-2 With regard to the application of the provisions of Article 41-3, paragraph (4) of the New Act to a contract concluded on or before December 31, 1973, the phrase "a period of seven years or more" in that paragraph is deemed to be replaced with "a period of seven years or more from January 1, 1974". machine translation, not official **第三項** 前二項に定めるもののほか、この法律の施行に伴う第二章第五節第二款の規定の適用に関し必要な経過措置は、政令で定める。 suppl-3491-17/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-3 Beyond what is provided for in the preceding two paragraphs, necessary transitional measures concerning the application of the provisions of Chapter II, Section 5, Subsection 2 accompanying the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3491-17/art-10/par-3: 前二項 → 租税特別措置法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3491-17/art-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-2 - suppl-3491-17/art-10/par-3: 前二項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3491-17/art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十条第三項（住宅貯蓄控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-3 --- ## 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-20261007T211206-289, 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