# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12)

- 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: 第十二条 (Supplementary Provisions, Article 12)（住宅取得控除に関する経過措置） — address `suppl-3531-11/art-12`
- 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-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-12
- 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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### 第十二条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-12</sup>

**第一項**  新法第四十一条及び第四十一条の二の規定は、居住者が新法第四十一条第一項に規定する家屋を昭和五十三年一月一日以後に同項に規定するところによりその者の居住の用に供した場合について適用し、居住者が旧法第四十一条第一項に規定する家屋を昭和五十二年十二月三十一日以前に同項に規定するところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-12/par-1</sup>
The provisions of Articles 41 and 41-2 of the New Act apply to the case where a resident has used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's own residence on or after January 1, 1978 as prescribed in that paragraph, and with regard to the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own residence on or before December 31, 1977 as prescribed in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261007T211206-302, 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