Supplementary Provisions, Article 12Transitional Measures Concerning the Deduction for Housing Savings
第十二条（住宅貯蓄控除に関する経過措置）
With regard to income tax for 1982 of a resident who, in 1982, has made an installment, etc. prescribed in Article 41-4, paragraph (1) of the Former Act based on a property accumulation housing savings contract prescribed in Article 41-3, paragraph (1) of the Former Act and a former housing savings contract prescribed in paragraph (2) of that Article concluded before the Effective Date, the provisions of Articles 41-4, 41-5 and 41-7 of the Former Act are to govern.
居住者が、施行日前に締結した旧法第四十一条の三第一項に規定する財形住宅貯蓄契約及び同条第二項に規定する旧住宅貯蓄契約に基づいて、昭和五十七年中に旧法第四十一条の四第一項に規定する積立て等をした場合におけるその者の同年分の所得税については、旧法第四十一条の四、第四十一条の五及び第四十一条の七の規定の例による。
With regard to the collection of income tax in the case where, in 1982, a fact prescribed in Article 41-6, paragraph (1) of the Former Act has occurred with regard to a housing savings contract prescribed in Article 41-3, paragraph (3) of the Former Act or its performance, the provisions of that Article are to govern.
昭和五十七年中に、旧法第四十一条の三第三項に規定する住宅貯蓄契約又はその履行につき、旧法第四十一条の六第一項に規定する事実が生じた場合における所得税の徴収については、同条の規定の例による。