Supplementary Provisions, Article 31Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
第三十一条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for each year where the applicable year prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the resident seeks that application is 2004 or a subsequent year, and the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in Article 41, paragraph (3) of the Former Act on Special Measures Concerning Taxation for each year where the applicable year prescribed in that paragraph is 2003 or a prior year, in the case where the resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in that paragraph.
居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする新租税特別措置法第四十一条の二第一項に規定する適用年が平成十六年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条第三項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成十五年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。