Supplementary Provisions, Article 54Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第五十四条（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 Article 41, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, the phrase "Article 41-3-2, paragraph (15), Article 41-19-2, paragraph (2), item (i), Article 41-19-3, paragraph (2), item (i) and paragraph (4), item (i), (a), and Article 41-19-4, paragraph (2), item (i)" in that paragraph is deemed to be replaced with "Article 41-3-2, paragraph (15)".
平成二十六年一月一日から同年三月三十一日までの間における新租税特別措置法第四十一条第五項の規定の適用については、同項中「第四十一条の三の二第十五項、第四十一条の十九の二第二項第一号、第四十一条の十九の三第二項第一号及び第四項第一号イ並びに第四十一条の十九の四第二項第一号」とあるのは、「第四十一条の三の二第十五項」とする。
The provisions of Article 41, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified buildings prescribed in that paragraph) apply in the case where a resident, on or after June 1, 2013, uses a house pertaining to the new construction, etc. of a certified house prescribed in that paragraph as the resident's residence as provided in paragraph (1) of that Article.
新租税特別措置法第四十一条第十項（同項に規定する特定建築物に係る部分に限る。）の規定は、居住者が同項に規定する認定住宅の新築等に係る家屋を平成二十五年六月一日以後に同条第一項に定めるところにより居住の用に供する場合について適用する。
The provisions of Article 41, paragraph (21) of the New Act on Special Measures Concerning Taxation apply in the case where, on or after January 1, 2013, a resident ceases to use, as that resident's residence, a residential house, an existing house or a house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, or a house for which the new construction, etc. of a certified house, etc. has been carried out.
新租税特別措置法第四十一条第二十一項の規定は、居住者が平成二十五年一月一日以後に同項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋又は認定住宅等の新築等をした家屋をその者の居住の用に供しないこととなる場合について適用する。
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. relating to two or more housing acquisitions, etc. 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 from 2014 onward that is the applicable year prescribed in that paragraph for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in Article 41-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the applicable year prescribed in that paragraph, in the case where the resident has amounts of housing loans, etc. relating to housing acquisitions, etc. pertaining to two or more years of residence prescribed in that paragraph, the provisions then in force continue to govern.
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同項に規定する適用年が平成二十六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同項に規定する適用年が平成二十五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。