Supplementary Provisions, Article 12Transitional Measures Concerning the Deduction for Housing Acquisition
第十二条（住宅取得控除に関する経過措置）
The provisions of Articles 41 and 41-2 of the New Act apply to the case where a resident has used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's own residence on or after January 1, 1978 as prescribed in that paragraph, and with regard to the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own residence on or before December 31, 1977 as prescribed in that paragraph, the provisions then in force continue to govern.
新法第四十一条及び第四十一条の二の規定は、居住者が新法第四十一条第一項に規定する家屋を昭和五十三年一月一日以後に同項に規定するところによりその者の居住の用に供した場合について適用し、居住者が旧法第四十一条第一項に規定する家屋を昭和五十二年十二月三十一日以前に同項に規定するところによりその者の居住の用に供した場合については、なお従前の例による。