Supplementary Provisions, Article 37Transitional Measures Concerning Special Income Tax Credit, etc. Where a Person Has Housing Loans, etc. in Year-End Adjustment
第三十七条（年末調整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等に関する経過措置）
The provisions of Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第四十一条の二の二の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の二の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-3-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第四十一条の三の四の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の三の四第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。