住宅ローン減税、特例２２年末まで　教育資金の贈与税非課税も―政府・与党

　政府・与党は１日、消費税増税対策として導入した住宅ローン減税の期間を通常より長い１３年間とする特例措置をめぐり、原則として２０２０年末までの入居期限を２２年末まで延長する方向で最終調整に入った。１０月の新設住宅着工戸数が前年比８．３％減に落ち込むなど、新型コロナウイルスの影響が大きいため、低迷する需要を税制面で下支えする。
　また、教育資金の一括贈与に対する贈与税非課税措置も延長する方針だ。いずれも２１年度の与党税制改正大綱に盛り込む。（2020/12/01-19:14）

Japan's government and ruling bloc are discussing continuing a special extension of a tax cut for housing loan borrowers, in a bid to support demand battered by the novel coronavirus epidemic.
   The two sides are in the final phase of discussions to move back the deadline for the special measure for up to two years, so that such borrowers will be eligible if they move into the homes bought with the loans by the end of 2022, sources said.
   The tax cut program deducts an amount equivalent to 1 pct of borrowers' year-end loan balances mainly from their income tax payments for up to 10 years.
   The maximum period is being extended to 13 years as a special measure to cut the negative impact of the October 2019 consumption tax hike on the economy.
   This special extension applies to those moving into their new homes by the end of this year in principle and by the end of 2021 if related construction work is being delayed due to the epidemic on condition their contracts were concluded by the end of September this year for custom-made houses or by the end of last month for built-for-sale homes.