Supplementary Provisions, Article 48Transitional Measures Concerning the Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
第四十八条（既存住宅に係る特定の改修工事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 41-19-3, paragraphs (10) through (16) of the New Act on Special Measures Concerning Taxation apply in the case where a specified individual or individual prescribed in paragraph (1) of that Article, or a special eligible individual prescribed in paragraph (7) of that Article, carries out special eligible renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (10) of that Article, special eligible general insulation renovation work, etc. prescribed in paragraph (11) of that Article, special eligible multi-generational cohabitation renovation work, etc. prescribed in paragraph (12) of that Article, special eligible housing earthquake-resistance renovation or special eligible durability improvement renovation work, etc. prescribed in paragraph (13) of that Article, or special covered child-rearing renovation work, etc. prescribed in paragraph (16) of that Article on a house used for one's residence prescribed in paragraph (1) of that Article that is owned by that specified individual, individual or special eligible individual, and uses that house for the residence of that specified individual, individual or special eligible individual on or after January 1, 2026.
新租税特別措置法第四十一条の十九の三第十項から第十六項までの規定は、同条第一項に規定する特定個人、個人又は同条第七項に規定する特例対象個人が、当該特定個人、個人又は特例対象個人の所有する同条第一項に規定する居住用の家屋について同条第十項に規定する特例対象高齢者等居住改修工事等、同条第十一項に規定する特例対象一般断熱改修工事等、同条第十二項に規定する特例対象多世帯同居改修工事等、同条第十三項に規定する特例対象住宅耐震改修若しくは特例対象耐久性向上改修工事等又は同条第十六項に規定する特例対象子育て対応改修工事等をして、当該居住用の家屋を令和八年一月一日以後に当該特定個人、個人又は特例対象個人の居住の用に供する場合について適用する。