# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十八条 (Supplementary Provisions, Article 78) - 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: 第七十八条 (Supplementary Provisions, Article 78)（年末調整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に関する経過措置） — address `suppl-4301-7/art-78` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-78 - 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. --- ### 第七十八条（年末調整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に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment caption: machine translation, not official suppl-4301-7/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-78 **第一項** 新租税特別措置法第四十一条の二の二第四項から第六項まで及び第九項（これらの規定を新租税特別措置法第四十一条の三の二第二十項の規定により読み替えて適用する場合を含む。）の規定は、令和二年十月一日以後に提出する新租税特別措置法第四十一条の二の二第一項に規定する申告書について適用する。 suppl-4301-7/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-78/par-1 The provisions of Article 41-2-2, paragraphs (4) through (6) and paragraph (9) of the New Act on Special Measures Concerning Taxation (including where those provisions are applied with the terms replaced pursuant to the provisions of Article 41-3-2, paragraph (20) of the New Act on Special Measures Concerning Taxation) apply to returns prescribed in Article 41-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are submitted on or after October 1, 2020. machine translation, not official --- ## Cites - suppl-4301-7/art-78/par-1: 新租税特別措置法第四十一条の二の二第四項から第六項まで → 租税特別措置法 第四十一条の二の二第四項 (Article 41-2-2, paragraph (4)), art-41-2-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-4 - suppl-4301-7/art-78/par-1: 新租税特別措置法第四十一条の二の二第四項から第六項まで → 租税特別措置法 第四十一条の二の二第五項 (Article 41-2-2, paragraph (5)), art-41-2-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-5 - suppl-4301-7/art-78/par-1: 第九項 → 租税特別措置法 第四十一条の二の二第八項 (Article 41-2-2, paragraph (8)), art-41-2-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-8 - suppl-4301-7/art-78/par-1: 新租税特別措置法第四十一条の二の二第一項 → 租税特別措置法 第四十一条の二の二第一項 (Article 41-2-2, paragraph (1)), art-41-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第八号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-8/sub-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-20261007T211206-595, 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