Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation in the Case Where Salary Income Earners, etc. Receive Transfers of Housing, etc. or Receive Loans, etc. of Housing Funds
第十条（給与所得者等が住宅等の譲渡を受け又は住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置）
The provisions of Article 29, paragraph (1) of the New Act apply to economic benefits in the case where a salary income earner, etc. prescribed in that paragraph (hereinafter referred to as a "salary income earner, etc." in this Article) acquires housing, etc. prescribed in that paragraph for low consideration on or after the Effective Date, and with regard to economic benefits in the case where a salary income earner, etc. acquired such housing, etc. for low consideration before the Effective Date, the provisions then in force continue to govern.
新法第二十九条第一項の規定は、同項に規定する給与所得者等（以下この条において「給与所得者等」という。）が施行日以後に同項に規定する住宅等を低い価額の対価により譲り受ける場合における経済的利益について適用し、給与所得者等が施行日前に当該住宅等を低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。
The provisions of Article 29, paragraph (2) of the New Act apply to economic benefits pertaining to the period on or after the Effective Date in the case where a salary income earner, etc. has received a loan of the funds prescribed in that paragraph interest-free or with interest at a low rate, and with regard to economic benefits pertaining to the period before the Effective Date in the case where a salary income earner, etc. has received a loan of those funds interest-free or with interest at a low rate, the provisions then in force continue to govern.
The provisions of Article 29, paragraph (3) of the New Act apply to the amount received prescribed in that paragraph in the case where a salary income earner, etc. receives a payment of money to be appropriated for the interest prescribed in that paragraph on or after the Effective Date, and with regard to the amount received prescribed in Article 29, paragraph (3) of the Former Act in the case where a salary income earner, etc. received a payment of money to be appropriated for such interest before the Effective Date, the provisions then in force continue to govern.