Supplementary Provisions, Article 19Transitional Measures Concerning Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Specified Residential Property
第十九条（特定の居住用財産の買換え等の場合の譲渡損失の繰越控除に関する経過措置）
In the case where a resident has received the application of the provisions of Article 41-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation with regard to a transfer of transferred assets prescribed in paragraph (3), item (i) of that Article that the resident made on or before December 31, 1998, the provisions then in force continue to govern the acquisition of replacement assets prescribed in paragraph (4) of that Article relating to that application.
居住者が平成十年十二月三十一日以前に行った旧租税特別措置法第四十一条の五第三項第一号に規定する譲渡資産の譲渡につき同条第一項の規定の適用を受けた場合における当該適用に係る同条第四項に規定する買換資産の取得については、なお従前の例による。
The provisions then in force continue to govern the amount of loss on transfer of residential property relating to replacement assets prescribed in Article 41-5, paragraph (5) of the Former Act on Special Measures Concerning Taxation that relate to a transfer of transferred assets prescribed in paragraph (3), item (i) of that Article that a resident made on or before December 31, 1998.
居住者が平成十年十二月三十一日以前に行った旧租税特別措置法第四十一条の五第三項第一号に規定する譲渡資産の譲渡に係る同条第五項に規定する買換資産に係る居住用財産の譲渡損失の金額については、なお従前の例による。
The provisions then in force continue to govern the filing of an amended return under the provisions of Article 41-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation by a person prescribed in that paragraph who made, on or before December 31, 1998, a transfer of transferred assets prescribed in paragraph (3), item (i) of that Article, and the payment of the amount of tax to be paid as a result of the filing of that amended return.
平成十年十二月三十一日以前に旧租税特別措置法第四十一条の五第三項第一号に規定する譲渡資産の譲渡を行った同条第十項に規定する者の同項の規定による修正申告書の提出及び当該修正申告書の提出により納付すべき税額の納付については、なお従前の例による。