# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（特定の増改築等に係る住宅借入金等を有する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） — address `suppl-4211-13/art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34 - 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. --- ### 第三十四条（特定の増改築等に係る住宅借入金等を有する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） — Transitional Measures Concerning Special Provisions on the Amount Deductible under the Special Income Tax Credit Where There Are Housing Loans, etc. for Specified Renovation Work, etc. caption: machine translation, not official suppl-4211-13/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34 **第一項** 新租税特別措置法第四十一条の三の二（第十二項に係る部分を除く。）の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この項において同じ。）を平成二十一年一月一日以後に同条第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項又は第四項に規定する住宅の増改築等をした家屋を同日前に同条第一項又は第四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-4211-13/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34/par-1 The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (12)) apply in the case where a resident uses a house on which housing renovation work, etc. prescribed in paragraph (1) or (4) of that Article has been carried out (limited to the part pertaining to that housing renovation work, etc.; the same applies hereinafter in this paragraph) as the resident's own residence, as provided in paragraph (1) or (4) of that Article, on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident used a house on which housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation has been carried out as the resident's own residence, as provided in paragraph (1) or (4) of that Article, before that date. machine translation, not official **第二項** 居住者が、新租税特別措置法第四十一条の三の二第十二項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同項の規定の適用については、その適用を受けようとする同条第一項又は第四項に規定する増改築等特例適用年が平成二十一年以後の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の三の二第十一項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同条第一項又は第四項に規定する増改築等特例適用年が平成二十年以前の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額については、なお従前の例による。 suppl-4211-13/art-34/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34/par-2 With regard to the application of the provisions of Article 41-3-2, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a resident has an amount of housing loans, etc. for renovation work, etc. prescribed in that paragraph and an amount of other housing loans, etc. prescribed in that paragraph, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of that Article for the years of application of the special provisions for renovation work, etc. prescribed in paragraph (1) or (4) of that Article for which the resident seeks to receive that application that are 2009 or subsequent years, and, in the case where a resident has an amount of housing loans, etc. for renovation work, etc. prescribed in Article 41-3-2, paragraph (11) of the Former Act on Special Measures Concerning Taxation and an amount of other housing loans, etc. prescribed in that paragraph, the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of that Article for years of application of the special provisions for renovation work, etc. prescribed in paragraph (1) or (4) of that Article that are 2008 or prior years. machine translation, not official --- ## Cites - suppl-4211-13/art-34/par-1: この項 → 租税特別措置法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4211-13/art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十四条第一項（特定の増改築等に係る住宅借入金等を有する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-4211-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-34/par-1 --- ## 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-20261007T211206-492, 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