Supplementary Provisions, Article 18Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
第十八条（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 Articles 41 and 41-2 of the New Act apply where a resident has, on or after January 1, 1995, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension, rebuilding, etc. has been carried out (limited to the part pertaining to that extension, rebuilding, etc.; the same applies hereinafter in this Article), as the resident's residence as provided in that paragraph, and the provisions then in force continue to govern cases where a resident used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension, rebuilding, etc. had been carried out, as the resident's residence as provided in that paragraph before that date.
新法第四十一条及び第四十一条の二の規定は、居住者が平成七年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を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、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を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は、なお従前の例による。