Supplementary Provisions, Article 6Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired
第六条（住宅を取得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 Articles 41 and 41-2 of the New Act apply in the case where a resident has, on or after January 1, 1987, put a residential house or existing housing prescribed in Article 41, paragraph (1) of the New Act to use as the resident's own residence as specified in that paragraph, and the provisions then in force continue to govern the case where a resident put a residential house or existing housing prescribed in Article 41, paragraph (1) of the Former Act to use as the resident's own residence as specified in that paragraph before that date.
新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十二年一月一日以後に新法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定め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、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定め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。