Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on the Amount of Credit of the Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension or Remodeling, etc.
第五十五条（特定の増改築等に係る住宅借入金等を有する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）
The provisions of Article 41-3-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in paragraph (2) of that Article in the case where a specified resident prescribed in paragraph (1) of that Article uses a house prescribed in that paragraph as that person's residence, as provided in that paragraph, on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in paragraph (2) of that Article in the case where a specified resident prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation used a house prescribed in that paragraph as that person's residence, as provided in that paragraph, before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の三の二第二項の規定は、同条第一項に規定する特定居住者が、同項に規定する家屋を平成二十六年四月一日以後に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おける同条第二項に規定する増改築等について適用し、旧租税特別措置法第四十一条の三の二第一項に規定する特定居住者が同項に規定する家屋を同日前に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おける同条第二項に規定する増改築等については、なお従前の例による。
The provisions of Article 41-3-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in paragraph (6) of that Article in the case where a resident uses a house used as a dwelling prescribed in paragraph (5) of that Article as that resident's residence, as provided in that paragraph, on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in paragraph (5) of that Article in the case where a resident used a house used as a dwelling prescribed in Article 41-3-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation as that resident's residence, as provided in that paragraph, before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の三の二第六項の規定は、居住者が同条第五項に規定する居住用の家屋を平成二十六年四月一日以後に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おける同条第六項に規定する増改築等について適用し、居住者が旧租税特別措置法第四十一条の三の二第四項に規定する居住用の家屋を同日前に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おける同条第五項に規定する増改築等については、なお従前の例による。
With regard to the application of the provisions of Article 41-3-2, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a resident has an amount of housing loans, etc. for extension or remodeling, etc. or an amount of housing loans, etc. for heat insulation renovation, and an amount of other housing loans, etc., prescribed in that paragraph, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation for each year from 2014 onward that is the special applicable year for extension or remodeling, etc. prescribed in paragraph (1) or (5) of Article 41-3-2 for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of Article 41-3-2 of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the special applicable year for extension or remodeling, etc. prescribed in paragraph (1) or (4) of that Article, in the case where the resident has an amount of housing loans, etc. for extension or remodeling, etc. prescribed in paragraph (12) of that Article and an amount of other housing loans, etc. 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三の二第十二項に規定する増改築等住宅借入金等の金額又は断熱改修住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同項の規定の適用については、その適用を受けようとする同条第一項又は第五項に規定する増改築等特例適用年が平成二十六年以後の各年に係る新租税特別措置法第四十一条第一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三の二第十二項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同条第一項又は第四項に規定する増改築等特例適用年が平成二十五年以前の各年に係る同条第一項又は第四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。