1 article
Supplementary Provisions, Article 67Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
第六十七条（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）
The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply in the case where a resident makes an acquisition prescribed in paragraph (1) of that Article of a house requiring seismic retrofitting prescribed in paragraph (24) of that Article on or after the Effective Date.
新租税特別措置法第四十一条第二十四項の規定は、居住者が施行日以後に同項に規定する要耐震改修住宅の同条第一項に規定する取得をする場合について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.