Supplementary Provisions, Article 17Transitional Measures Concerning the Special Income Tax Credit Where a Certified Long-Life Quality House Is Newly Constructed, etc.
第十七条（認定長期優良住宅の新築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 41-19-4 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after January 1, 2012, uses a certified long-life quality house prescribed in paragraph (1) of that Article as the resident's residence as provided in that paragraph, and the provisions then in force continue to govern cases where a resident, before that date, used a certified long-life quality house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation as the resident's residence as provided in that paragraph.
新租税特別措置法第四十一条の十九の四の規定は、居住者が平成二十四年一月一日以後に同条第一項に規定する認定長期優良住宅を同項の定めるところによりその者の居住の用に供する場合について適用し、居住者が同日前に旧租税特別措置法第四十一条の十九の四第一項に規定する認定長期優良住宅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。