Supplementary Provisions, Article 7Transitional Measures Concerning the Deduction for Housing Acquisition
第七条（住宅取得控除に関する経過措置）
The provisions of Articles 41 through 41-3 of the New Act apply in the case where a resident has, on or after the Effective Date, used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and with regard to the income tax for each year up to 1985 of a resident who has, before the Effective Date, used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph, the provisions of that Article and Article 41-2 of the Former Act (including as those provisions are applied with the replacement of terms pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982)) are to govern.
新法第四十一条から第四十一条の三までの規定は、居住者が新法第四十一条第一項に規定する家屋を施行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家屋を施行日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その者の昭和六十年分までの各年分の所得税については、同条及び旧法第四十一条の二（これらの規定を租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）附則第十一条第二項の規定により読み替えて適用する場合を含む。）の規定の例による。