# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59) - 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: 第五十九条 (Supplementary Provisions, Article 59)（既存住宅に係る特定の改修工事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-4291-4/art-59` - 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-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59 - 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. --- ### 第五十九条（既存住宅に係る特定の改修工事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 Specified Renovation Work Has Been Carried Out on an Existing House caption: machine translation, not official suppl-4291-4/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59 **第一項** 新租税特別措置法第四十一条の十九の三第十五項の規定は、個人が同条第三項に規定する対象一般断熱改修工事等をして施行日以後に同項又は同条第七項若しくは第八項の定めるところにより居住の用に供する場合について適用する。 suppl-4291-4/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59/par-1 The provisions of Article 41-19-3, paragraph (15) of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out covered general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article and, on or after the Effective Date, uses the house as the individual's residence as provided for in that paragraph or paragraph (7) or (8) of that Article. machine translation, not official --- ## Cites - suppl-4291-4/art-59/par-1: 同条第七項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8 - suppl-4291-4/art-59/par-1: 同条第三項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2 - suppl-4291-4/art-59/par-1: 新租税特別措置法第四十一条の十九の三第十五項 → 租税特別措置法 第四十一条の十九の三第二十五項 (Article 41-19-3, paragraph (25)), art-41-19-3/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-25 --- ## 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