Supplementary Provisions, Article 12-2Coordination between the Transitional Measures, etc. Concerning Special Income Tax Credit Where a House Has Been Acquired, etc. and the Special Provisions on the Fixed-Rate Tax Credit
第十二条の二（住宅の取得等をした場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整）
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Urgently in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Article 4 of the Supplementary Provisions or the preceding Article apply, the phrase "provisions and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 4 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), and".
附則第四条又は前条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第四条及び第十二条の規定並びに」とする。
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding Article apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including the provisions of Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), if those provisions apply)", and the phrase "item (ii) of that Article" with "Article 190, item (ii) of the Income Tax Act".
前条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第十二条の規定の適用がある場合には、当該規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。