Supplementary Provisions, Article 14Transitional Measures Concerning the Housing Savings Deduction
第十四条（住宅貯蓄控除に関する経過措置）
The provisions of Article 41-3, paragraph (3), item (ii), (e) of the New Act apply to asset-building housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date pursuant to the provisions of that paragraph, and with regard to asset-building housing savings contracts prescribed in Article 41-3, paragraph (3) of the Former Act that were concluded before the Effective Date pursuant to the provisions of that paragraph, the provisions then in force continue to govern.
新法第四十一条の三第三項第二号ホの規定は、施行日以後に締結する同項の規定による同項に規定する財形住宅貯蓄契約について適用し、施行日前に締結した旧法第四十一条の三第三項の規定による同項に規定する財形住宅貯蓄契約については、なお従前の例による。