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Supplementary Provisions, Article 15Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. in Connection with Year-End Adjustment
第十五条（年末調整に係る住宅の取得等をした場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41-2 of the New Act apply to the case where a resident submits the return prescribed in paragraph (1) of that Article on or after the Effective Date, and with regard to the case where a resident submitted the return prescribed in Article 41-2, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第四十一条の二の規定は、居住者が施行日以後に同条第一項に規定する申告書を提出する場合について適用し、居住者が施行日前に旧法第四十一条の二第一項に規定する申告書を提出した場合については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.