# 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)（住宅を取得した場合の所得税額の特別控除に関する経過措置） — address `suppl-3611-13/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-3611-13/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3611-13/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
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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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### 第十条（住宅を取得した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired
caption: machine translation, not official
suppl-3611-13/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10
**第一項** 居住者が、旧法第四十一条第一項に規定する居住用家屋又は既存住宅を昭和六十年十二月三十一日以前に同項に定め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その者の昭和六十二年分までの各年分の所得税については、旧法第四十一条から第四十一条の三までの規定の例による。
suppl-3611-13/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10/par-1
With regard to income tax for each year up to 1987 of a resident who, on or before December 31, 1985, used a house for residential use or existing housing prescribed in Article 41, paragraph (1) of the Former Act as the resident's own residence as provided in that paragraph, the provisions of Articles 41 through 41-3 of the Former Act are to govern.
machine translation, not official
**第二項** 居住者が、昭和六十年十月一日から同年十二月三十一日までの間に、所得税法の施行地において、旧法第四十一条第一項に規定する居住用家屋の新築の工事に着手し、又は当該居住用家屋で建築後使用されたことのないもの若しくは同項に規定する既存住宅の取得（贈与によるものを除く。）をして、当該期間内にその者の居住の用に供した場合において、引き続き昭和六十一年一月一日以後その者の居住の用に供しているときは、その者の昭和六十一年分及び昭和六十二年分の所得税については、前項の規定にかかわらず、その者の選択により、新法第四十一条から第四十一条の三までの規定の適用を受けることができる。この場合において、新法第四十一条第一項中「居住者が、」とあるのは「居住者が、昭和六十年十月一日から同年十二月三十一日までの間に、」と、「新築をし」とあるのは「新築の工事に着手し」と、「昭和六十一年一月一日から昭和六十二年十二月三十一日までの間」とあるのは「当該期間内」とする。
suppl-3611-13/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10/par-2
In the case where a resident, during the period from October 1, 1985 to December 31 of that year, commenced the work of newly building a house for residential use prescribed in Article 41, paragraph (1) of the Former Act, or acquired (excluding acquisition by gift) such a house for residential use that had not been used since its construction or existing housing prescribed in that paragraph, within the area where the Income Tax Act is in force, and used it as the resident's own residence within that period, if the resident has continued to use it as the resident's own residence on and after January 1, 1986, the resident may, with regard to income tax for 1986 and 1987, notwithstanding the provisions of the preceding paragraph, receive the application of the provisions of Articles 41 through 41-3 of the New Act at the resident's choice. In this case, in Article 41, paragraph (1) of the New Act, the phrase "a resident," is deemed to be replaced with "a resident, during the period from October 1, 1985 to December 31 of that year,", the phrase "newly builds" is deemed to be replaced with "commences the work of newly building", and the phrase "during the period from January 1, 1986 to December 31, 1987" is deemed to be replaced with "within that period".
machine translation, not official
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## Cites
- suppl-3611-13/art-10/par-2: 前項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3611-13/art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第十条第二項（住宅を取得した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-10/par-2
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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-20261007T211206-331, 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