Is it true that "right now, the housing loan deduction lasts 13 years"?

“The housing loan deduction (the special income tax deduction for housing loan balances) used to run 10 years, but apparently it has now been extended to 13 years.” If you have bought a home, you may have heard this at least once.

Five tax terms, explained first

Here are plain-language explanations of the terms used in this article.

• Housing loan deduction (jūtaku rōn kōjo; formally, the special deduction for housing loan balances) = a system that reduces your income tax according to the year-end balance of the money you borrowed to buy a home.
• Deduction period (kōjo kikan) = the number of years for which you can take that deduction.
• Year of occupancy (kyojū-nen, or nyūkyo-nen) = the year you start living in the home. The number of years is decided by this year.
• Certified housing, etc. (nintei jūtaku-tō) = a collective name for homes with high energy-saving performance and similar qualities. It covers three groups together: certified housing (certified long-life quality housing and certified low-carbon housing), ZEH-level energy-saving housing, and housing that meets the energy-saving standard.
• Other housing (sono-ta no jūtaku) = a home that does not fall under certified housing, etc. (none of the three groups above).

Conclusion

Our verdict is “HALF TRUE.” If you start living in the home in 2026 (Reiwa 8), the number of years is decided by the home’s performance and the year you start living in it. Housing that meets the energy-saving performance standard (certified housing, ZEH-level energy-saving housing, or housing that meets the energy-saving standard, together called certified housing, etc.) gets 13 years whether it is newly built, a resale-after-renovation home, or a previously owned home. Only newly built housing that meets the energy-saving standard differs: it gets 13 years if you start living in it by 2027 (Reiwa 9), and if you start living in it from 2028 to 2030 (Reiwa 10 to 12) you cannot take the deduction (10 years if the building confirmation was obtained by December 31, 2027 (Reiwa 9), or the house was built by June 30, 2028 (Reiwa 10)). “Other housing” gets no deduction if newly built (10 years if the building confirmation was obtained by December 31, 2023 (Reiwa 5), or the house was built by June 30, 2024 (Reiwa 6)), and 10 years if it is a resale-after-renovation home or a previously owned home.

In other words, “13 years right now” is correct for housing that meets the energy-saving performance standard (certified housing, etc.), whether newly built, resale-after-renovation, or previously owned. It is wrong for newly built housing that meets the energy-saving standard with move-in from 2028 to 2030 (Reiwa 10 to 12), for newly built “other housing” (no deduction), and for “other housing” that is a resale-after-renovation home or a previously owned home (10 years). The number of years is decided by the home’s performance and the year you start living in it.

The law’s baseline is 10 years; new construction gets 13

The law’s baseline (Article 41 of the Act on Special Measures Concerning Taxation) is 10 years. It describes the years in which you can take the deduction as “ten years from the year of occupancy onward.” Inside the parentheses, it sets 13 years for new construction and similar cases in 2022 and 2023 (Reiwa 4 and 5)［3］.

居住年（…）以後十年間（居住年が令和四年又は令和五年であり、かつ、その居住に係る住宅の取得等が居住用家屋の新築等又は買取再販住宅の取得に該当するものである場合には、十三年間）の適用年［3］

Reference translation (unofficial): the applicable years for ten years from the year of occupancy (…) onward (thirteen years where the year of occupancy is 2022 (Reiwa 4) or 2023 (Reiwa 5) and the acquisition, etc. of the housing for that occupancy falls under new construction, etc. of a residential house or acquisition of resale-after-renovation housing)

For high-performance housing (certified housing, etc.), paragraph 6 of Article 41 (the special rule for certified housing, etc.) sets 13 years for move-in from 2026 to 2030 (Reiwa 8 to 12), and also for move-in from 2022 to 2025 (Reiwa 4 to 7)［4］. The “new acquisition, etc. of certified housing, etc.” in this provision also includes the acquisition of previously owned housing that is certified housing, etc. (previously owned certified housing, etc.)［4］.

However, if you start living in newly built housing that meets the energy-saving standard between January 1, 2028 (Reiwa 10) and December 31, 2030 (Reiwa 12), Article 41, paragraph 25 splits the treatment in two. (1) Housing that does not fall under the transitional measure (housing that meets the energy-saving standard, other than housing whose building confirmation was obtained by December 31, 2027 (Reiwa 9) or that was built by June 30, 2028 (Reiwa 10); the paragraph calls it “excluded energy-consumption-performance-improving housing,” taishō-gai enerugī shōhi seinō kōjō jūtaku) is not covered by the 10 years of paragraph 1 of Article 41. You cannot take the deduction at all. (2) Housing that falls under the transitional measure (the paragraph’s “covered energy-consumption-performance-improving housing,” taishō enerugī shōhi seinō kōjō jūtaku) is not covered by the 13 years of paragraph 6 of Article 41. The 10 years of paragraph 1 remains［3］.

同日の属する年が令和四年から令和七年までの各年であり、かつ、その居住に係る住宅の取得等が認定住宅等の新築等若しくは買取再販認定住宅等の取得に該当するものである場合又は同日の属する年が令和八年から令和十二年までの各年である場合には、十三年間［4］

Reference translation (unofficial): thirteen years where the year that includes that date is any year from 2022 (Reiwa 4) to 2025 (Reiwa 7) and the acquisition, etc. of the housing for that occupancy falls under new construction, etc. of certified housing, etc. or acquisition of resale-after-renovation certified housing, etc., or where the year that includes that date is any year from 2026 (Reiwa 8) to 2030 (Reiwa 12)

The explanation “it ends after 10 years” will turn out wrong if you use it without knowing this later special rule.

Years for new construction, etc. (the NTA’s table)

The National Tax Agency (NTA) explanation (No.1211-1) shows the years for new construction, etc., in the following table［1］.

The transitional measure is explained in a later section.

If you start living in the home in 2031 (Reiwa 13) or later, the law currently has no provision, and whether you can take the deduction is undecided.

“No deduction” means that the current law says so. It does not mean that this is still to be decided.

This article is based on the laws and regulations as of October 17, 2026 (Reiwa 8). They may change in future tax reforms.

For previously owned homes, the years change with the year you start living in them and the home’s performance

For previously owned homes (existing housing other than resale-after-renovation housing), the NTA (No.1211-3) shows the years in the following table［2］.

If you start living in the home in 2031 (Reiwa 13) or later, the law currently has no provision, and whether you can take the deduction is undecided.

In other words, if you start living in a previously owned home in 2026 (Reiwa 8) or later, highly energy-efficient housing (certified housing, etc.) gets 13 years and “other housing” gets 10 years. This is because the “new acquisition, etc. of certified housing, etc.” in paragraph 6 of Article 41 includes the acquisition of existing housing that is certified housing, etc.［4］.

If you bought a previously owned home from a resale-after-renovation business operator, it is treated as “resale-after-renovation housing.” Its years are not the same as for new construction, etc. (they are shown in the table in the next section)［5］.

Newly built certified housing, etc. gets 13 years; resale-after-renovation housing differs slightly from new construction

If you start living in a newly built home in 2026 (Reiwa 8) or later, then among housing that meets the energy-saving performance standard (certified housing, ZEH-level energy-saving housing, housing that meets the energy-saving standard), the deduction period is 13 years for certified housing and ZEH-level energy-saving housing. Newly built housing that meets the energy-saving standard gets 13 years if you start living in it by 2027 (Reiwa 9), and if you start living in it from 2028 to 2030 (Reiwa 10 to 12) you cannot take the deduction (10 years if the transitional measure applies). What changes with the home’s performance is not only the number of years but also the borrowing limit (the upper limit of the borrowed amount that serves as the basis of the deduction calculation).

Newly built housing that meets the energy-saving standard has a transitional measure. Even if you start living in it from 2028 to 2030 (Reiwa 10 to 12), a home whose building confirmation was obtained by December 31, 2027 (Reiwa 9), or that was built by June 30, 2028 (Reiwa 10), can take the deduction for 10 years［1］.

新築等の省エネ基準適合住宅のうち、令和9年12月31日までに建築確認を受けたものまたは令和10年6月30日までに建築されたものは、控除限度額が14万円として10年間の控除が受けられます。［1］

Reference translation (unofficial): Of newly built, etc. housing that meets the energy-saving standard, a home whose building confirmation was obtained by December 31, 2027 (Reiwa 9), or that was built by June 30, 2028 (Reiwa 10), can take the deduction for 10 years, with a deduction limit of ¥140,000.

Resale-after-renovation housing (homes that a business operator bought and renovated) differs slightly from new construction. The NTA (No.1211-2) shows the years in the following table［5］. Every category in the following table refers to resale-after-renovation housing.

If you start living in the home in 2031 (Reiwa 13) or later, the law currently has no provision, and whether you can take the deduction is undecided.

“Other housing” that is resale-after-renovation housing gets 10 years even if you move in from 2026 (Reiwa 8) onward. It does not become “no deduction,” as newly built “other housing” does. Also, resale-after-renovation housing that meets the energy-saving standard gets 13 years even if you move in from 2026 (Reiwa 8) onward (for new construction, 13 years applies through 2027 (Reiwa 9), and there is no deduction from 2028 to 2030 (Reiwa 10 to 12); however, 10 years if the building confirmation was obtained by December 31, 2027 (Reiwa 9), or the house was built by June 30, 2028 (Reiwa 10)). Resale-after-renovation housing is a kind of previously owned housing, but please check its years in this table.

It is also useful to remember the deduction rate. Even for move-in from 2026 (Reiwa 8) onward, it is 0.7% of the year-end balance［3］.

Newly built “other housing” gets no deduction

Newly built housing that does not meet the energy-saving standard gets no deduction［1］. Move-in on or after January 1, 2024 (Reiwa 6) gets no deduction because paragraph 24 of Article 41 excludes from coverage the new construction of housing other than energy-efficient houses (the paragraph’s “specified residential house,” tokutei kyojūyō kaoku), and the acquisition of such a house that has never been used since it was built［3］. Because this provision is limited to new construction, etc., the acquisition of a previously owned home (existing housing) is not excluded. This is why “other housing” that is a previously owned home still gets 10 years［2］.

個人が、国内において、住宅の用に供する家屋でエネルギーの使用の合理化に資する家屋に該当するもの以外のものとして政令で定めるもの（以下この項において「特定居住用家屋」という。）の新築又は特定居住用家屋で建築後使用されたことのないものの取得をして、当該特定居住用家屋を令和六年一月一日以後に第一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は、当該個人の同項に規定する十年間の各年分の所得税については、同項の規定は、適用しない。［3］

Reference translation (unofficial): Where an individual, in Japan, newly builds a house used as housing that is prescribed by Cabinet Order as a house other than one that contributes to the rationalization of energy use (referred to in this paragraph as a “specified residential house”), or acquires a specified residential house that has never been used since it was built, and uses that specified residential house as the individual’s residence on or after January 1, 2024 (Reiwa 6) as provided in paragraph 1, the provisions of that paragraph do not apply to the income tax for each of the ten years prescribed in that paragraph for that individual.

Newly built “other housing” also has a transitional measure. A home whose building confirmation was obtained by December 31, 2023 (Reiwa 5), or that was built by June 30, 2024 (Reiwa 6), gets 10 years［1］.

There are requirements besides the number of years

So far we have talked about the number of years. The number of years is decided by the home’s performance and the year you start living in it, but to take the deduction you must also meet all of the common requirements for applying it, separate from that［1］. The main ones are as follows.

The floor area and income requirements are as follows in the NTA’s explanation (No.1211-1)［1］.

次の（1）または（2）のいずれかに該当すること。（1） 下記（2）以外の場合 イ 住宅の床面積（注1）が50平方メートル以上であり、かつ、床面積の2分の1以上を専ら自己の居住の用に供していること。 ロ この特別控除を受ける年分の合計所得金額が、2,000万円以下であること。（2） 特例居住用家屋または特例認定住宅等の場合 イ 住宅の床面積（注1）が40平方メートル以上50平方メートル未満であり、かつ、床面積の2分の1以上を専ら自己の居住の用に供していること。 ロ この特別控除を受ける年分の合計所得金額が、1,000万円以下であること。［1］

Reference translation (unofficial): You must fall under either (1) or (2) below. (1) In cases other than (2) below: (a) the floor area of the housing (note 1) is 50 square meters or more, and at least half of the floor area is used exclusively as your own residence; (b) your total income for the year in which you take this special deduction is ¥20 million or less. (2) In the case of a special residential house or special certified housing, etc.: (a) the floor area of the housing (note 1) is 40 square meters or more but less than 50 square meters, and at least half of the floor area is used exclusively as your own residence; (b) your total income for the year in which you take this special deduction is ¥10 million or less.

A home of 40 square meters or more but less than 50 square meters is covered only when it is a special residential house (a small-scale residential house whose building confirmation was obtained on or before December 31, 2023 (Reiwa 5)) or special certified housing, etc. (certified housing, etc. that is a small-scale residential house). In that case, the total income requirement changes from ¥20 million or less to ¥10 million or less［1］. For a previously owned home, the special existing housing plays the same role, and for resale-after-renovation housing, the special resale-after-renovation housing does［2］［5］.

Floor area is judged by the area shown on the certified copy of the real estate register. For a condominium, it is judged by the area of the exclusive-use portion on the certified copy of the register, without counting shared parts such as stairs and corridors. For a home that is also used as a shop or office, it is judged by the area of the whole building, including the shop and other parts［1］.

There are other requirements as well, such as: if you own two or more homes, the home must be the one you mainly live in; the home must not be acquired from a relative who shares your livelihood; and it must not be acquired by gift［1］.

In other words, even if your home fits a performance category, you cannot take the deduction unless you meet requirements such as floor area and income. Conversely, even if you meet the requirements, the number of years is decided by the home’s performance and the year you start living in it. The question to ask is: “Is the floor area 50 square meters or more (or, if it is 40 square meters or more but less than 50, is total income ¥10 million or less)?”

What to do

How many years your deduction will last is decided by these three points.

1. Is the home newly built or resale-after-renovation, or is it previously owned?
2. When do you start living in it (by 2027 (Reiwa 9), from 2028 to 2030 (Reiwa 10 to 12), or 2031 (Reiwa 13) or later)?
3. Its energy-saving performance category (certified housing, ZEH-level energy-saving housing, housing that meets the energy-saving standard, or other housing).

Even once the number of years is decided, whether you can take the deduction is a separate question. You must also meet the requirements on floor area, total income, time of moving in, and loan term (the previous section)［1］.

If you are about to buy a home, check its performance category early. That way you will not mix up the number of years of the deduction with the fact that newly built “other housing” gets no deduction. For a previously owned home, if you start living in it in 2026 (Reiwa 8) or later, highly energy-efficient housing (certified housing, etc.) gets 13 years and “other housing” gets 10 years［2］.

Summary

“Right now, the housing loan deduction lasts 13 years” is HALF TRUE. For people who move in now (2026, Reiwa 8), the number of years is decided by the home’s performance and the year you start living in it. For housing that meets the energy-saving standard (move-in from 2028 to 2030, Reiwa 10 to 12) and for “other housing,” it also changes depending on whether the home is newly built or previously owned.

• Newly built certified housing (certified long-life quality housing, certified low-carbon housing) and ZEH-level energy-saving housing get 13 years. Newly built housing that meets the energy-saving standard gets 13 years if you start living in it by 2027 (Reiwa 9), and if you start living in it from 2028 to 2030 (Reiwa 10 to 12) you cannot take the deduction (10 years if the building confirmation was obtained by December 31, 2027 (Reiwa 9), or the house was built by June 30, 2028 (Reiwa 10))［1］［4］.
• Resale-after-renovation housing gets 13 years if it meets the energy-saving performance standard (certified housing, ZEH-level energy-saving housing, housing that meets the energy-saving standard). “Other housing” gets 10 years (it does not become “no deduction,” as new construction does)［5］.
• A previously owned home also gets 13 years if you move in from 2026 (Reiwa 8) onward and it is highly energy-efficient housing (certified housing, etc.)［2］［4］.
• “Other housing” that is a previously owned home gets 10 years［2］.
• Newly built “other housing” gets no deduction (10 years if the building confirmation was obtained by December 31, 2023 (Reiwa 5), or the house was built by June 30, 2024 (Reiwa 6))［1］.
• The deduction rate is 0.7%［3］.

13 years does not apply in these cases: newly built housing that meets the energy-saving standard with move-in from 2028 to 2030 (Reiwa 10 to 12) (no deduction under the current law; however, 10 years if the building confirmation was obtained by December 31, 2027 (Reiwa 9), or the house was built by June 30, 2028 (Reiwa 10))［1］; newly built “other housing” (no deduction)［1］; and “other housing” that is a resale-after-renovation home or a previously owned home (10 years)［2］［5］. Do not just memorize the number of years. Check it against your own home’s performance and the year you start living in it.

Sources

• ［1］No.1211-1 When you have newly built a home, etc. and started living in it in 2022 (Reiwa 4) or later — NTA Tax Answer (Japanese)　Checked: 2026-10-17
• ［2］No.1211-3 When you have acquired a previously owned home and started living in it in 2022 (Reiwa 4) or later — NTA Tax Answer (Japanese)　Checked: 2026-10-17
• ［3］Act on Special Measures Concerning Taxation, Article 41 (paragraphs 1, 4, 24 and 25; e-Gov Law Search, Japanese)　Checked: 2026-10-17
• ［4］Act on Special Measures Concerning Taxation, Article 41, paragraph 6 (special rule for certified housing, etc.; e-Gov Law Search, Japanese)　Checked: 2026-10-17
• ［5］No.1211-2 When you have acquired resale-after-renovation housing and started living in it in 2022 (Reiwa 4) or later — NTA Tax Answer (Japanese)　Checked: 2026-10-17

Note: This article is based on laws and official information as of October 17, 2026. It is a translation of the Japanese original; if the two differ, the Japanese version prevails. Quotations from laws and official sources are given in the original Japanese, followed by unofficial reference translations. Sources are based on laws (e-Gov) and official materials of the NTA, all in Japanese. If a correction is needed after publication, a correction record will be added at the end of this article (Correction policy).