# 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)（給与所得者等が住宅等の譲渡を受け又は住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — address `suppl-3531-11/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-3531-11/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/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（給与所得者等が住宅等の譲渡を受け又は住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where Salary Income Earners, etc. Receive Transfers of Housing, etc. or Receive Loans, etc. of Housing Funds caption: machine translation, not official suppl-3531-11/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10 **第一項** 新法第二十九条第一項の規定は、同項に規定する給与所得者等（以下この条において「給与所得者等」という。）が施行日以後に同項に規定する住宅等を低い価額の対価により譲り受ける場合における経済的利益について適用し、給与所得者等が施行日前に当該住宅等を低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。 suppl-3531-11/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-1 The provisions of Article 29, paragraph (1) of the New Act apply to economic benefits in the case where a salary income earner, etc. prescribed in that paragraph (hereinafter referred to as a "salary income earner, etc." in this Article) acquires housing, etc. prescribed in that paragraph for low consideration on or after the Effective Date, and with regard to economic benefits in the case where a salary income earner, etc. acquired such housing, etc. for low consideration before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二十九条第二項の規定は、給与所得者等が同項に規定する資金の貸付けを無利息又は低い金利による利息で受けた場合における経済的利益で施行日以後の期間に係るものについて適用し、給与所得者等が当該資金の貸付けを無利息又は低い金利による利息で受けた場合における経済的利益で施行日前の期間に係るものについては、なお従前の例による。 suppl-3531-11/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-2 The provisions of Article 29, paragraph (2) of the New Act apply to economic benefits pertaining to the period on or after the Effective Date in the case where a salary income earner, etc. has received a loan of the funds prescribed in that paragraph interest-free or with interest at a low rate, and with regard to economic benefits pertaining to the period before the Effective Date in the case where a salary income earner, etc. has received a loan of those funds interest-free or with interest at a low rate, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第二十九条第三項の規定は、給与所得者等が施行日以後に同項に規定する利子に充てるため金銭の支払を受ける場合における同項に規定するその支払を受ける金額について適用し、給与所得者等が施行日前に当該利子に充てるため金銭の支払を受けた場合における旧法第二十九条第三項に規定するその支払を受けた金額については、なお従前の例による。 suppl-3531-11/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-3 The provisions of Article 29, paragraph (3) of the New Act apply to the amount received prescribed in that paragraph in the case where a salary income earner, etc. receives a payment of money to be appropriated for the interest prescribed in that paragraph on or after the Effective Date, and with regard to the amount received prescribed in Article 29, paragraph (3) of the Former Act in the case where a salary income earner, etc. received a payment of money to be appropriated for such interest before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3531-11/art-10/par-1: この条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-3531-11/art-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十条第一項（給与所得者等が住宅等の譲渡を受け又は住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-1 --- ## 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-20261007T211206-302, 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