Supplementary Provisions, Article 75Transitional Measures Concerning Special Income Tax Credit Where New Construction, etc. of a Certified House Is Carried Out
第七十五条（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, paragraphs (13) and (14) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (13) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 41-19-4, paragraph (13) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第四十一条の十九の四第十三項及び第十四項の規定は、個人が施行日以後に行う同条第十三項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十一条の十九の四第十三項に規定する資産の譲渡については、なお従前の例による。