Supplementary Provisions, Article 82Transitional Measures Concerning Special Income Tax Credit Where New Construction, etc. of a Certified House Is Carried Out
第八十二条（認定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 (limited to the part concerning an individual who newly constructs or acquires a certified house prescribed in paragraph (1) of that Article) apply in the case where an individual newly constructs or acquires that certified house on or after the Effective Date, and with regard to the case where an individual newly constructed or acquired a certified house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十九の四（同条第一項に規定する認定住宅の新築又は取得をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該認定住宅の新築又は取得をする場合について適用し、個人が施行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住宅の新築又は取得をした場合については、なお従前の例による。
The provisions of Article 41-19-4, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning an amended return under the provisions of paragraph (14) of that Article) apply to income tax for which the due date for filing the amended return prescribed in paragraph (14) of that Article arrives on or after January 1, 2017.
新租税特別措置法第四十一条の十九の四第十六項第二号（同条第十四項の規定による修正申告書に係る部分に限る。）の規定は、平成二十九年一月一日以後に同条第十四項に規定する修正申告書の提出期限が到来する所得税について適用する。