# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（住宅取得控除に関する経過措置） — address `suppl-3551-9/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13 - 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. --- ### 第十三条（住宅取得控除に関する経過措置） — Transitional Measures Concerning Credit for Housing Acquisition caption: machine translation, not official suppl-3551-9/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13 **第一項** 新法第四十一条第一項並びに新法第四十一条の二第一項及び第二項の規定は、居住者が新法第四十一条第一項に規定する家屋を昭和五十六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おける同年分以後の所得税について適用し、居住者が旧法第四十一条第一項に規定する家屋を昭和五十五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おける同年分以前の所得税については、なお従前の例による。 suppl-3551-9/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13/par-1 The provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the New Act apply to income tax for 1981 and subsequent years in the case where a resident has, on or after January 1, 1981, used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's residence in the manner prescribed in that paragraph, and with regard to income tax for 1980 and prior years in the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's residence on or before December 31, 1980 in the manner prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 居住者が、昭和五十四年分又は昭和五十五年分の所得税について旧法第四十一条第一項又は旧法第四十一条の二第一項及び第二項の規定の適用を受ける場合におけるその者の昭和五十六年分又は昭和五十七年分の所得税については、旧法第四十一条第一項中「所得税の額」とあるのは「うち、その年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額（次条において「合計所得金額」という。）が八百万円以下である年分については、その年分の所得税の額」と、旧法第四十一条の二第一項中「受けようとする旨」とあるのは「受けようとする旨、その年の合計所得金額の見積額」と、同条第二項中「提出しなければならない」とあるのは「提出しなければならないものとし、同日においてその者のその年の合計所得金額の見積額が八百万円を超えるときは提出することができないものとする」として、旧法第四十一条第一項並びに旧法第四十一条の二第一項及び第二項の規定の例による。 suppl-3551-9/art-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13/par-2 With regard to income tax for 1981 or 1982 of a resident who receives the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraphs (1) and (2) of the Former Act for income tax for 1979 or 1980, the provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the Former Act govern, with the phrase "the amount of income tax" in Article 41, paragraph (1) of the Former Act deemed to be replaced with "for a year for which the total income amount under Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year pertaining to income tax for that year (referred to as the "total income amount" in the following Article) is 8,000,000 yen or less, the amount of income tax for that year", the phrase "a statement to the effect that the resident seeks to receive" in Article 41-2, paragraph (1) of the Former Act deemed to be replaced with "a statement to the effect that the resident seeks to receive, the estimated amount of the total income amount for that year", and the phrase "must submit" in paragraph (2) of that Article deemed to be replaced with "must submit, and may not submit if, as of that date, the estimated amount of the total income amount of the resident for that year exceeds 8,000,000 yen". machine translation, not official --- ## Cites - suppl-3551-9/art-13/par-2: 所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-2 --- ## 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-20261007T211206-310, 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