# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十八条 (Supplementary Provisions, Article 58) - 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: 第五十八条 (Supplementary Provisions, Article 58)（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — address `suppl-4221-6/art-58` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58 - 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. --- ### 第五十八条（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Salary Income Earner, etc. Receives a Loan of Housing Funds, etc. caption: machine translation, not official suppl-4221-6/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58 **第一項** 旧租税特別措置法第二十九条第一項に規定する給与所得者等（以下この条において「給与所得者等」という。）が、同項に規定する資金の貸付けを無利息又は低い金利による利息で受けた場合における同項に規定する経済的利益で平成二十三年一月一日前の期間に係るものについては、なお従前の例による。 suppl-4221-6/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-1 With regard to the economic benefit prescribed in Article 29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that pertains to the period before January 1, 2011, in the case where a salary income earner, etc. prescribed in that paragraph (referred to as a "salary income earner, etc." in this Article) received a loan of funds prescribed in that paragraph without interest or with interest at a low rate, the provisions then in force continue to govern. machine translation, not official **第二項** 給与所得者等が、自己の居住の用に供する住宅等（土地若しくは土地の上に存する権利又は家屋で国内にあるものをいう。以下この条において同じ。）の取得に要する資金に充てるため、平成二十三年一月一日前に使用者（所得税法第二十八条第一項に規定する給与等又は同法第三十条第一項に規定する退職手当等の支払をする者をいう。以下この条において同じ。）から当該資金の貸付けを使用人である地位に基づき無利息又は低い金利による利息で受けた場合における経済的利益（当該経済的利益が使用人である地位に基づいて通常受ける経済的利益を著しく超える場合として政令で定める場合に該当するときは、その著しく超える経済的利益の部分として政令で定める金額に相当する部分を除く。）で同日以後の期間に係るものについては、所得税を課さない。 suppl-4221-6/art-58/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2 Income tax is not imposed on the economic benefit pertaining to the period on or after January 1, 2011 (where that economic benefit falls under a case specified by Cabinet Order as a case where it significantly exceeds the economic benefit ordinarily received on the basis of the status as an employee, excluding the part equivalent to the amount specified by Cabinet Order as the part of the economic benefit that significantly exceeds it) in the case where a salary income earner, etc., before that date, received from an employer (meaning a person who pays salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act or severance pay or other such compensation prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article), on the basis of the status as an employee, a loan of funds to be appropriated for the funds required for the acquisition of housing, etc. (meaning land or rights on land, or a house, located in Japan; the same applies hereinafter in this Article) used as the salary income earner, etc.'s own residence, without interest or with interest at a low rate. machine translation, not official **第三項** 給与所得者等が、旧租税特別措置法第二十九条第二項に規定する利子（次項において「利子」という。）で平成二十三年一月一日前に支払うべきものに充てるためその全部又は一部に相当する金額をその使用者から使用人である地位に基づいて支払を受けた場合における同条第二項に規定するその支払を受けた金額については、なお従前の例による。 suppl-4221-6/art-58/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-3 With regard to the amount received prescribed in Article 29, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a salary income earner, etc. received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest prescribed in paragraph (2) of that Article (referred to as "interest" in the following paragraph) payable before January 1, 2011, to be appropriated for that interest, the provisions then in force continue to govern. machine translation, not official **第四項** 給与所得者等が、平成二十三年一月一日前に自己の居住の用に供する住宅等の取得に要する資金を新租税特別措置法第八条第一項に規定する金融機関その他政令で定める者から借り受けた場合（当該資金を勤労者財産形成促進法（昭和四十六年法律第九十二号）第九条第三項に規定する福利厚生会社から借り受けた場合で政令で定める場合を含む。）において、同日以後に支払うべき利子に充てるため当該利子の全部又は一部に相当する金額をその使用者から使用人である地位に基づいて支払を受けたときは、その支払を受けた金額（その金額が使用人である地位に基づいてその利子に充てるため通常支払を受ける金額を著しく超える場合として政令で定める場合に該当するときは、その著しく超える部分の金額として政令で定める金額に相当する金額を除く。）については、所得税を課さない。 suppl-4221-6/art-58/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4 Where a salary income earner, etc. has, before January 1, 2011, borrowed funds required for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence from a financial institution prescribed in Article 8, paragraph (1) of the New Act on Special Measures Concerning Taxation or any other person specified by Cabinet Order (including the case specified by Cabinet Order where those funds were borrowed from a welfare company prescribed in Article 9, paragraph (3) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971)), and has received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest payable on or after that date, to be appropriated for that interest, income tax is not imposed on the amount received (where that amount falls under a case specified by Cabinet Order as a case where it significantly exceeds the amount ordinarily received on the basis of the status as an employee to be appropriated for that interest, excluding the amount equivalent to the amount specified by Cabinet Order as the amount of the part that significantly exceeds it). machine translation, not official **第五項** 給与所得者等が、勤労者財産形成促進法第九条第二項第二号に規定する勤労者の負担を軽減するために必要な措置若しくは同法第十条第三項に規定する当該措置に準ずる措置により受ける旧租税特別措置法第二十九条第三項に規定する経済的利益又はこれらの措置により支払を受ける金額で政令で定めるもの（以下この条において「経済的利益等」という。）のうち平成二十三年一月一日前の期間に係るものについては、なお従前の例による。 suppl-4221-6/art-58/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-5 With regard to the portion pertaining to the period before January 1, 2011 of the economic benefit prescribed in Article 29, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a salary income earner, etc. receives through measures necessary to reduce the burden on workers prescribed in Article 9, paragraph (2), item (ii) of the Workers' Property Accumulation Promotion Act or measures equivalent to those measures prescribed in Article 10, paragraph (3) of that Act, or of the amounts received through these measures which are specified by Cabinet Order (referred to as "economic benefit, etc." in this Article), the provisions then in force continue to govern. machine translation, not official **第六項** 給与所得者等が、自己の居住の用に供する住宅等の取得につき、平成二十三年一月一日前に勤労者財産形成促進法第九条第一項に規定する住宅資金の貸付けを受けた場合において、その給与所得者等が受ける経済的利益等のうち同日以後の期間に係るもの（第二項又は第四項の規定の適用を受けるものを除く。）については、所得税を課さない。 suppl-4221-6/art-58/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-6 Where a salary income earner, etc. has, before January 1, 2011, received a loan of housing funds prescribed in Article 9, paragraph (1) of the Workers' Property Accumulation Promotion Act for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence, income tax is not imposed on the portion of the economic benefit, etc. received by that salary income earner, etc. that pertains to the period on or after that date (excluding the portion to which the provisions of paragraph (2) or (4) apply). machine translation, not official **第七項** 第二項、第四項及び前項の規定は、これらの規定に規定する経済的利益、支払を受けた金額又は経済的利益等が給与所得者等に通常支給すべきであったと認められる第二項に規定する給与等又は退職手当等に代えて支払われたと認められる場合には、適用しない。 suppl-4221-6/art-58/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-7 The provisions of paragraphs (2) and (4) and the preceding paragraph do not apply if the economic benefit, the amount received or the economic benefit, etc. prescribed in those provisions is found to have been paid in lieu of salary, etc. prescribed in paragraph (2) or severance pay or other such compensation that is found to have been ordinarily payable to the salary income earner, etc. machine translation, not official --- ## Cites - suppl-4221-6/art-58/par-1: この条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58 - suppl-4221-6/art-58/par-2: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1 - suppl-4221-6/art-58/par-2: 同法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1 - suppl-4221-6/art-58/par-2: この条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58 - suppl-4221-6/art-58/par-3: 次項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4221-6/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4 - suppl-4221-6/art-58/par-4: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第九条第三項 → e-Gov law 346AC0000000092, 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — not held in this collection - suppl-4221-6/art-58/par-5: 勤労者財産形成促進法第九条第二項第二号 → e-Gov law 346AC0000000092, 第九条第二項第二号 (Article 9, paragraph (2), item (ii)), art-9/par-2/item-2 — not held in this collection - suppl-4221-6/art-58/par-5: 同法第十条第三項 → e-Gov law 346AC0000000092, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection - suppl-4221-6/art-58/par-5: この条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58 - suppl-4221-6/art-58/par-6: 勤労者財産形成促進法第九条第一項 → e-Gov law 346AC0000000092, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection - suppl-4221-6/art-58/par-6: 第二項 → 租税特別措置法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4221-6/art-58/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2 - suppl-4221-6/art-58/par-6: 第四項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4221-6/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4 - suppl-4221-6/art-58/par-7: 第二項 → 租税特別措置法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4221-6/art-58/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2 - suppl-4221-6/art-58/par-7: 前項 → 租税特別措置法 附則第五十八条第六項 (Supplementary Provisions, Article 58, paragraph (6)), suppl-4221-6/art-58/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-6 - suppl-4221-6/art-58/par-7: 第四項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4221-6/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第四号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第五十八条第一項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-1 - 租税特別措置法 附則第五十八条第二項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2 - 租税特別措置法 附則第五十八条第三項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-3 - 租税特別措置法 附則第五十八条第五項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-5 - 租税特別措置法 附則第五十八条第六項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-6 - 租税特別措置法 附則第五十八条第七項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-7 --- ## 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-20261007T211206-503, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-504, 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