# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条 (Supplementary Provisions, Article 35)

- 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: 第三十五条 (Supplementary Provisions, Article 35)（既存住宅の耐震改修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-4211-13/art-35`
- 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-35
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-35
- 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.

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### 第三十五条（既存住宅の耐震改修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 Seismic Retrofit of Existing Housing Is Carried Out
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-35</sup>

**第一項**  新租税特別措置法第四十一条の十九の二の規定は、居住者が平成二十一年一月一日以後に同条第一項に規定する住宅耐震改修をする場合について適用し、居住者が同日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合については、なお従前の例による。
<sup>suppl-4211-13/art-35/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-35/par-1</sup>
The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where a resident carries out housing seismic retrofit prescribed in paragraph (1) of that Article on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident carried out housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date.
<sup>machine translation, not official</sup>

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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-20261007T211206-492, 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