# 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-4091-22/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-4091-22/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/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（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 Special Income Tax Credit Where a Dwelling Is Acquired, etc. caption: machine translation, not official suppl-4091-22/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10 **第一項** 居住者が、平成八年十二月三十一日以前に旧租税特別措置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。）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-4091-22/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10/par-1 In the case where a resident put a dwelling house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), to use as the resident's own residence on or before December 31, 1996 as specified in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の場合において、新租税特別措置法第四十一条第一項の規定の適用がある場合における旧租税特別措置法第四十一条第一項に規定する住宅の取得等に係る同条及び旧租税特別措置法第四十一条の二の規定の適用については、旧租税特別措置法第四十一条第二項第一号中「二千万円」とあるのは「二千万円（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（以下この項及び次項において「新借入金等」という。）の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、同項第二号中「二千万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、「金額が千万円」とあるのは「金額が千万円（当該新借入金等の金額が二千万円を超える場合には、三千万円から当該新借入金等の金額（当該金額が三千万円を超えるときは、三千万円）を控除した残額。以下この号において同じ。）」と、「二十万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）の一パーセントに相当する金額」と、同条第三項中「合計額が千万円」とあるのは「合計額が千万円（新借入金等の金額を有するときは、千万円から新借入金等の金額（当該金額が千万円を超えるときは、千万円）を控除した残額。以下この項において同じ。）」とする。 suppl-4091-22/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10/par-2 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 41 of the Former Act on Special Measures Concerning Taxation and Article 41-2 of the Former Act on Special Measures Concerning Taxation pertaining to the acquisition, etc. of a dwelling prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "20 million yen" in Article 41, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "20 million yen (or, if there is an amount of borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (hereinafter referred to as "new borrowings, etc." in this paragraph and the following paragraph), the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "20 million yen" in item (ii) of that paragraph is deemed to be replaced with "20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "amount is 10 million yen" is deemed to be replaced with "amount is 10 million yen (or, if the amount of those new borrowings, etc. exceeds 20 million yen, the remaining amount obtained by deducting the amount of those new borrowings, etc. (or 30 million yen, if that amount exceeds 30 million yen) from 30 million yen; the same applies hereinafter in this item)", the phrase "200,000 yen" is deemed to be replaced with "the amount equivalent to 1 percent of 20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", and the phrase "total amount is 10 million yen" in paragraph (3) of that Article is deemed to be replaced with "total amount is 10 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 10 million yen, if that amount exceeds 10 million yen) from 10 million yen; the same applies hereinafter in this paragraph)". machine translation, not official --- ## Cites - suppl-4091-22/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-4091-22/art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10/par-1 ## Cited by 6 provisions cite 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-4091-22/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10/par-2 - 租税特別措置法 附則第十条の二第一項（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-4091-22/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10-2/par-1 - 租税特別措置法 附則第十条の二第二項（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-4091-22/art-10-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-10-2/par-2 - 租税特別措置法 附則第二十四条第三項（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-24/par-3 - 租税特別措置法 附則第二十五条第一項（住宅の取得等をした場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25/par-1 - 租税特別措置法 附則第二十五条第二項（住宅の取得等をした場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-25/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-20261007T211206-383, 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