Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on the Amount of the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
第二十五条（住宅の取得等をした場合の所得税額の特別控除の控除額に係る特例に関する経過措置）
With regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") apply and the provisions of Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions, the phrase "Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2", and the phrase "borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (" is deemed to be replaced with "rebuilt housing loans, etc. prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (including as applied pursuant to the provisions of paragraph (2) of that Article) (including, where the provisions of paragraph (2) of that Article apply, other housing loans, etc. prescribed in that paragraph;".
第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）第十六条第一項又は第二項の規定の適用があり、かつ、附則第十条第一項の規定により旧租税特別措置法第四十一条第一項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「新租税特別措置法第四十一条第一項」とあるのは「第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項又は第二項」と、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項（同条第二項の規定により適用される場合を含む。）の規定の適用に係る同条第一項に規定する再建住宅借入金等（同条第二項の規定の適用がある場合には、同項に規定する他の住宅借入金等を含む。」とする。
With regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the New Special Provisions Law for Earthquake Victims apply and the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act apply pursuant to the provisions of paragraph (1) or (2) of the preceding Article, the phrase "Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2", the phrase "in the case where" is deemed to be replaced with "in the case where, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act" in this paragraph),", the phrase "with regard to" is deemed to be replaced with "with regard to, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act,", and the phrase "borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (" is deemed to be replaced with "rebuilt housing loans, etc. prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (including as applied pursuant to the provisions of paragraph (2) of that Article) (including, where the provisions of paragraph (2) of that Article apply, other housing loans, etc. prescribed in that paragraph;".
新震災特例法第十六条第一項又は第二項の規定の適用があり、かつ、前条第一項又は第二項の規定により旧震災特例法第十六条第一項又は第二項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「新租税特別措置法第四十一条第一項」とあるのは「第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項又は第二項」と、「場合における」とあるのは「場合における第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「旧震災特例法」という。）第十六条第一項又は第二項の規定により読み替えて適用される」と、「については、」とあるのは「については、旧震災特例法第十六条第一項又は第二項の規定により読み替えて適用される」と、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項（同条第二項の規定により適用される場合を含む。）の規定の適用に係る同条第一項に規定する再建住宅借入金等（同条第二項の規定の適用がある場合には、同項に規定する他の住宅借入金等を含む。」とする。