Supplementary Provisions, Article 59Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
第五十九条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置）
With regard to income tax in the case where a resident carried out a seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before April 1, 2014, the provisions then in force continue to govern.
居住者が平成二十六年四月一日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation in the case where a resident carried out a seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, and carried out a seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to December 31, 2014, the term "amount" in paragraph (2) of that Article is deemed to be replaced with "amount (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of Article 41-19-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10)".
居住者が、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旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をし、かつ、同年四月一日から同年十二月三十一日までの間に新租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合における同条の規定の適用については、同条第二項中「金額」とあるのは、「金額（所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の二第一項の規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額を控除した残額）」とする。