Supplementary Provisions, Article 11Transitional Measures Concerning the Deduction for Housing Acquisition
第十一条（住宅取得控除に関する経過措置）
The provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act apply to income tax for 1983 and subsequent years in the case where a resident has, on or after January 1, 1983, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern income tax for 1982 and earlier years in the case where a resident has, on or before December 31, 1982, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph.
新法第四十一条第二項及び第四十一条の二第一項の規定は、居住者が新法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十八年一月一日以後に同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おける同年分以後の所得税について適用し、居住者が旧法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十七年十二月三十一日以前に同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おける同年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act to income tax for 1983 or 1984 of a resident who received the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraph (1) of the Former Act with respect to income tax for 1981 or 1982, the phrase "7 percent" in Article 41, paragraph (2) of the New Act is deemed to be replaced with "5 percent", and the phrase "50,000 yen" with "30,000 yen".
居住者が、昭和五十六年分又は昭和五十七年分の所得税について旧法第四十一条第一項又は第四十一条の二第一項の規定の適用を受けた場合におけるその者の昭和五十八年分又は昭和五十九年分の所得税に係る新法第四十一条第二項及び第四十一条の二第一項の規定の適用については、新法第四十一条第二項中「七パーセント」とあるのは「五パーセント」と、「五万円」とあるのは「三万円」とする。