# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十七条 (Supplementary Provisions, Article 77) - 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: 第七十七条 (Supplementary Provisions, Article 77)（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-4281-15/art-77` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77 - 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. --- ### 第七十七条（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-4281-15/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77 **第一項** 新租税特別措置法第四十一条の三の二（同条第一項又は第五項に規定する住宅の増改築等をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該住宅の増改築等をする場合について適用し、個人が施行日前に旧租税特別措置法第四十一条の三の二第一項又は第五項に規定する住宅の増改築等をした場合については、なお従前の例による。 suppl-4281-15/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/par-1 The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who carries out housing renovation work, etc. prescribed in paragraph (1) or (5) of that Article) apply in the case where an individual carries out that housing renovation work, etc. on or after the Effective Date, and with regard to the case where an individual carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第四十一条の三の二（同条第一項に規定する特定増改築等住宅借入金等の金額、同条第二項第三号に規定する特定多世帯同居改修工事等及び同条第八項に規定する住宅の増改築等に係る部分に限る。）の規定は、個人が同条第一項、第五項又は第八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。）を施行日以後に同条第一項、第五項又は第八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、個人が旧租税特別措置法第四十一条の三の二第一項又は第五項に規定する住宅の増改築等をした家屋を施行日前に同条第一項又は第五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-4281-15/art-77/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/par-2 The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the amount of housing loans, etc. for specified renovation work, etc. prescribed in paragraph (1) of that Article, specified renovation work, etc. for multi-generational cohabitation prescribed in paragraph (2), item (iii) of that Article and housing renovation work, etc. prescribed in paragraph (8) of that Article) apply in the case where an individual, on or after the Effective Date, uses a house on which the individual has carried out housing renovation work, etc. prescribed in paragraph (1), (5) or (8) of that Article (limited to the part pertaining to that housing renovation work, etc.; the same applies hereinafter in this paragraph) as the individual's residence as provided in paragraph (1), (5) or (8) of that Article, and with regard to the case where an individual, before the Effective Date, used a house on which the individual had carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation as the individual's residence as provided in paragraph (1) or (5) of that Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-77/par-1: 新租税特別措置法第四十一条の三の二 → 租税特別措置法 第四十一条の三の二 (Article 41-3-2), art-41-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-2 - suppl-4281-15/art-77/par-1: 同条第一項 → 租税特別措置法 第四十一条の三の二第一項 (Article 41-3-2, paragraph (1)), art-41-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-2/par-1 - suppl-4281-15/art-77/par-2: 新租税特別措置法第四十一条の三の二 → 租税特別措置法 第四十一条の三の二 (Article 41-3-2), art-41-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-2 - suppl-4281-15/art-77/par-2: 同条第一項 → 租税特別措置法 第四十一条の三の二第一項 (Article 41-3-2, paragraph (1)), art-41-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-2/par-1 - suppl-4281-15/art-77/par-2: この項 → 租税特別措置法 附則第七十七条第二項 (Supplementary Provisions, Article 77, paragraph (2)), suppl-4281-15/art-77/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七十七条第二項（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-4281-15/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-77/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-20261007T211206-573, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07