Supplementary Provisions, Article 9Transitional Measures Concerning the Deduction for Housing Acquisition
第九条（住宅取得控除に関する経過措置）
The provisions of Article 41, paragraph (1) of the New Act apply in the case where construction work for a new house prescribed in that paragraph is commenced, or such a newly built house that has not been used since its construction is acquired, on or after January 1, 1974, and in the case where construction work for a new house prescribed in Article 41, paragraph (1) of the Former Act was commenced, or such a newly built house that had not been used since its construction was acquired, before that date, the provisions then in force continue to govern.
新法第四十一条第一項の規定は、昭和四十九年一月一日以後に同項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得する場合について適用し、同日前に旧法第四十一条第一項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得した場合については、なお従前の例による。