Supplementary Provisions, Article 10Transitional Measures Concerning the Deduction for Housing Savings
第十条（住宅貯蓄控除に関する経過措置）
The provisions of Article 41-2, paragraph (1) of the New Act apply to housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date, and the provisions then in force continue to govern housing savings contracts prescribed in Article 41-2, paragraph (1) of the Former Act that were concluded before that date.
新法第四十一条の二第一項の規定は、施行日以後に締結する同項に規定する住宅貯蓄契約について適用し、同日前に締結した旧法第四十一条の二第一項に規定する住宅貯蓄契約については、なお従前の例による。
The provisions of Article 41-4 of the New Act apply where the provisions of Article 190 of the Income Tax Act are applied on or after the Effective Date to salaries, etc. prescribed in that Article that are to be paid on or after January 1, 1971.
The provisions of Articles 41-5 and 41-6 of the New Act apply where a case comes to fall under those provisions on or after the Effective Date, and the provisions then in force continue to govern a case that fell under the provisions of Article 41-4 or Article 41-5 of the Former Act before that date.
新法第四十一条の五及び第四十一条の六の規定は、施行日以後にこれらの規定に該当することとなつた場合について適用し、同日前に旧法第四十一条の四又は第四十一条の五の規定に該当する場合については、なお従前の例による。