# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十六条 (Supplementary Provisions, Article 56) - 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: 第五十六条 (Supplementary Provisions, Article 56)（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-4291-4/art-56` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56 - 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. --- ### 第五十六条（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 of Deduction for the Special Income Tax Credit in the Case of Having Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc. caption: machine translation, not official suppl-4291-4/art-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56 **第一項** 災害により平成二十八年十二月三十一日以前に旧租税特別措置法第四十一条の三の二第一項、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。）を居住の用に供することができなくなった個人の当該家屋を居住の用に供することができなくなった日の属する年分の所得税については、なお従前の例による。 suppl-4291-4/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56/par-1 The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence, due to a disaster on or before December 31, 2016, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1), (5) or (8) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.). machine translation, not official **第二項** 新租税特別措置法第四十一条の三の二（同条第二項第四号に規定する特定耐久性向上改修工事等に係る部分に限る。）の規定は、個人が同条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（当該住宅の増改築等に係る部分に限る。）を施行日以後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（当該住宅の増改築等に係る部分に限る。）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-4291-4/art-56/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56/par-2 The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified durability improvement renovation work, etc. prescribed in paragraph (2), item (iv) of that Article) apply in the case where an individual uses, on or after the Effective Date, a house on which extension, reconstruction, etc. prescribed in paragraph (1) or (5) of that Article has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article, and the provisions then in force continue to govern the case where an individual used, before the Effective Date, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article. machine translation, not official --- ## Cites - suppl-4291-4/art-56/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-4291-4/art-56/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 --- ## 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-20261007T211206-583, 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