①The provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the New Act apply to income tax for 1981 and subsequent years in the case where a resident has, on or after January 1, 1981, used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's residence in the manner prescribed in that paragraph, and with regard to income tax for 1980 and prior years in the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's residence on or before December 31, 1980 in the manner prescribed in that paragraph, the provisions then in force continue to govern.

②With regard to income tax for 1981 or 1982 of a resident who receives the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraphs (1) and (2) of the Former Act for income tax for 1979 or 1980, the provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the Former Act govern, with the phrase "the amount of income tax" in Article 41, paragraph (1) of the Former Act deemed to be replaced with "for a year for which the total income amount under Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year pertaining to income tax for that year (referred to as the "total income amount" in the following Article) is 8,000,000 yen or less, the amount of income tax for that year", the phrase "a statement to the effect that the resident seeks to receive" in Article 41-2, paragraph (1) of the Former Act deemed to be replaced with "a statement to the effect that the resident seeks to receive, the estimated amount of the total income amount for that year", and the phrase "must submit" in paragraph (2) of that Article deemed to be replaced with "must submit, and may not submit if, as of that date, the estimated amount of the total income amount of the resident for that year exceeds 8,000,000 yen".