# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（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等に関する経過措置） — address `suppl-5031-11/art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37 - 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. --- ### 第三十七条（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等に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit, etc. Where a Person Has Housing Loans, etc. in Year-End Adjustment caption: machine translation, not official suppl-5031-11/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37 **第一項** 新租税特別措置法第四十一条の二の二の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の二の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-11/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37/par-1 The provisions of Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十一条の三の四の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の三の四第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-11/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37/par-2 The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-3-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date. machine translation, not official --- ## Cites - suppl-5031-11/art-37/par-1: 新租税特別措置法第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2 - suppl-5031-11/art-37/par-1: 同条第四項 → 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-5031-11/art-37/par-2: 新租税特別措置法第四十一条の三の四 → 租税特別措置法 第四十一条の三の十二 (Article 41-3-12), art-41-3-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-12 - suppl-5031-11/art-37/par-2: 同条第四項 → 租税特別措置法 第四十一条の三の十二第四項 (Article 41-3-12, paragraph (4)), art-41-3-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4 --- ## 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-20261007T211206-629, 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