# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — address `suppl-4071-55/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-18 - 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. --- ### 第十八条（住宅の取得等を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 a Dwelling Is Acquired, etc. caption: machine translation, not official suppl-4071-55/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-18 **第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が平成七年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定め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、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定め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。 suppl-4071-55/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-18/par-1 The provisions of Articles 41 and 41-2 of the New Act apply where a resident has, on or after January 1, 1995, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension, rebuilding, etc. has been carried out (limited to the part pertaining to that extension, rebuilding, etc.; the same applies hereinafter in this Article), as the resident's residence as provided in that paragraph, and the provisions then in force continue to govern cases where a resident used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension, rebuilding, etc. had been carried out, as the resident's residence as provided in that paragraph before that date. machine translation, not official --- ## Cites - suppl-4071-55/art-18/par-1: この条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4071-55/art-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-18 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十八条第一項（住宅の取得等を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-4071-55/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-18/par-1 - 租税特別措置法 附則第二十二条の二第一項（住宅の取得等をした場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-22-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22-2/par-1 - 租税特別措置法 附則第二十二条の二第二項（住宅の取得等をした場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-22-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22-2/par-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-20261007T211206-372, 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