Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on the Application Period of the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
第二十四条（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置）
In the case where a resident prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act") has an amount of housing loans, etc. prescribed in that paragraph in each year from the year following the year that includes the day on which the resident became unable to use the house as a residence as prescribed in that paragraph (limited to each year in the five years from the year following the year that includes the day on which the resident put the house prescribed in that paragraph to use as a residence), the provisions then in force continue to govern.
第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「旧震災特例法」という。）第十六条第一項に規定する居住者が、同項に規定する居住の用に供することができなくなった日の属する年の翌年以後の各年（同項に規定する家屋を居住の用に供した日の属する年の翌年以後五年間の各年に限る。）において同項に規定する住宅借入金等の金額を有する場合については、なお従前の例による。
In the case where a resident prescribed in Article 16, paragraph (2) of the Former Earthquake Tax Special Provisions Act has carried out the acquisition, etc. of a dwelling prescribed in that paragraph and put it to use as a residence as specified in that paragraph on or before December 31, 1996, the provisions then in force continue to govern.
旧震災特例法第十六条第二項に規定する居住者が、同項に規定する住宅の取得等をし、平成八年十二月三十一日以前に同項の定めるところにより居住の用に供した場合については、なお従前の例による。
In the cases referred to in the preceding two paragraphs, with regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act apply and the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "in the case where" in that paragraph is deemed to be replaced with "in the case where, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act" in this paragraph),", and the phrase "with regard to" is deemed to be replaced with "with regard to, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act,".