①With regard to the application of the provisions of Article 41 and Article 41-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has, on or before December 31, 1998, put a dwelling house or an existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house on which extension or remodeling, etc. has been carried out (limited to the part relating to that extension or remodeling, etc.; the same applies hereinafter in this Article), to use as the resident's residence as provided in that paragraph, the phrase "loans (including loans specified by Cabinet Order as loans borrowed from those persons to be appropriated as funds required for the acquisition of land to be used as the site of the house relating to that acquisition, etc. of a house, or of rights existing on that land (hereinafter referred to as 'land, etc.' in this paragraph), made together with that acquisition, etc. of a house) and" in Article 41, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "loans (", and the phrase "out of" is deemed to be replaced with "included) that are"; the phrase "that acquisition, etc. of a house (including an acquisition of land, etc. to be used as the site of the house relating to that acquisition, etc. of a house, made together with that acquisition, etc. of a house, which is specified by Cabinet Order)" in item (ii) of that paragraph is deemed to be replaced with "that acquisition, etc. of a house"; the phrase "acquisition (including an acquisition of land, etc. that was used as the site of that existing house, made together with the acquisition of that existing house, which is specified by Cabinet Order)" in item (iii) of that paragraph is deemed to be replaced with "acquisition"; and the phrase "loans (including loans specified by Cabinet Order as loans borrowed from the employer of that person to be appropriated as funds required for the acquisition of land, etc. to be used as the site of the house relating to that acquisition, etc. of a house, made together with that acquisition, etc. of a house)" in item (iv) of that paragraph is deemed to be replaced with "loans", and the phrase "that acquisition, etc. of a house (including an acquisition of land, etc. to be used as the site of the house relating to that acquisition, etc. of a house, made together with that acquisition, etc. of a house, which is specified by Cabinet Order)" is deemed to be replaced with "that acquisition, etc. of a house".

②In the case where a resident has made a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "housing acquisition, etc." in this Article) and has put the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, for which that housing acquisition, etc. was made, to use as the resident's residence as provided in that paragraph during the period from January 1, 1999 to March 31, 1999, if, in each year of the six years from that year (limited to years in which the resident continues to use it as the resident's residence from the date on which it was put to that use until December 31 of that year (or, for the year that includes the date on which the resident died or the year that includes the date on which the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, for which that housing acquisition, etc. was made, ceased to be usable as a residence due to a disaster, until that date; the same applies hereinafter in this paragraph); hereinafter referred to as a "special applicable year" in this Article), the resident has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation relating to that housing acquisition, etc. (hereinafter referred to as "special applicable housing loans, etc." in this Article), the resident may, by the resident's choice, apply the provisions of Article 41 and Article 41-2-2 of the New Act on Special Measures Concerning Taxation with the amount of the special tax credit for housing loans, etc. prescribed in that paragraph for that special applicable year being, notwithstanding the provisions of Article 41, paragraph (2) and Article 41-2 of the New Act on Special Measures Concerning Taxation, the amount specified in each of the following items according to the category of cases listed in those items (with any fraction of less than 100 yen in that amount being discarded).

③If the resident referred to in the preceding paragraph has, in a special applicable year, an amount of special applicable housing loans, etc. (limited to those to which the provisions of Article 41 or Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of that paragraph; the same applies hereinafter in this paragraph) and an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation relating to a housing acquisition, etc. other than the housing acquisition, etc. relating to that amount of special applicable housing loans, etc. (hereinafter referred to as an "other home acquisition, etc." in this paragraph) (limited to those relating to the applicable years prescribed in that paragraph relating to the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, for which that other home acquisition, etc. was made; hereinafter referred to as "other housing loans, etc." in this paragraph), the amount of the special tax credit for housing loans, etc. referred to in the preceding paragraph for that special applicable year is, notwithstanding the provisions of the items of that paragraph, the amount calculated, as specified by Cabinet Order in accordance with the provisions of Article 41-2, for that amount of special applicable housing loans, etc. and that amount of other housing loans, etc.

④If the resident referred to in paragraph (2) has made two or more housing acquisitions, etc. and has put the dwelling houses or existing houses, or houses on which extension or remodeling, etc. has been carried out, referred to in that paragraph, for which those housing acquisitions, etc. were made, to use as the resident's residence as provided in that paragraph during the period from January 1, 1999 to March 31, 1999, the choice prescribed in that paragraph must be made for all of the amounts of special applicable housing loans, etc. relating to those housing acquisitions, etc.

⑤If the resident referred to in paragraph (2) has made a housing acquisition, etc. other than the housing acquisition, etc. relating to the amount of special applicable housing loans, etc. (limited to those to which the provisions of Article 41 or Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of that paragraph) (hereinafter referred to as an "other home acquisition, etc." in this paragraph) and has put the dwelling house or existing house, or the house on which extension or remodeling, etc. has been carried out, prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, for which that other home acquisition, etc. was made, to use as the resident's residence as provided in that paragraph during the period from April 1, 1999 to December 31, 1999, and the resident has, in a special applicable year, an amount of housing loans, etc. prescribed in that paragraph relating to that other home acquisition, etc. (hereinafter referred to as "other housing loans, etc. for moving in during 1999" in this paragraph), the provisions of paragraph (2) through the preceding paragraph apply by deeming that amount of other housing loans, etc. for moving in during 1999 to be an amount of special applicable housing loans, etc.

⑥With regard to the application of the provisions of Article 41 or Article 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where those provisions apply pursuant to the provisions of paragraph (2), the phrase "each of the six years (or 15 years, if the year that includes that date (hereinafter referred to as the 'date of residence' in this paragraph, the following paragraph and the following Article) is 1999 or 2000 or if the date of residence falls within the period from January 1, 2001 to June 30, 2001 (referred to as the 'first half of 2001' in the following paragraph and the following Article), or 10 years, if the date of residence falls within the period from July 1, 2001 to December 31, 2001 (referred to as the 'second half of 2001' in the following paragraph and the following Article) or if the year that includes the date of residence is any year from 2002 to 2008) (that date of residence" in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "each of the six years (that date"; the phrase "(hereinafter referred to as the 'date of residence' in this paragraph and paragraph (5)) falls" in Article 41-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "falls", the phrase "within four years (or within 13 years, if the year in which the date of residence falls is 1999 or 2000 or if the date of residence falls within the first half of 2001 prescribed in paragraph (1) of that Article (hereinafter referred to as the 'first half of 2001' in this paragraph and paragraph (5)), or within eight years, if the date of residence falls within the second half of 2001 prescribed in paragraph (1) of that Article (hereinafter referred to as the 'second half of 2001' in this paragraph and paragraph (5)) or if the year in which the date of residence falls is any year from 2002 to 2008)" is deemed to be replaced with "within four years", the phrase "paragraph (1) of that Article" is deemed to be replaced with "that paragraph", the phrase "a resident, that date of residence" is deemed to be replaced with "a resident, that date", and the phrase "within five years (or within 14 years, if the year in which that date of residence falls is 1999 or 2000 or if that date of residence falls within the first half of 2001, or within nine years, if that date of residence falls within the second half of 2001 or if the year in which that date of residence falls is any year from 2002 to 2008)" is deemed to be replaced with "within five years"; and the phrase ", the date of residence" in paragraph (5) of that Article is deemed to be replaced with ", the date of putting to use as a residence prescribed in Article 41, paragraph (1)", the phrase "within four years (or within 13 years, if the year in which the date of residence falls is 1999 or 2000 or if the date of residence falls within the first half of 2001, or within eight years, if the date of residence falls within the second half of 2001 or if the year in which the date of residence falls is any year from 2002 to 2008)" is deemed to be replaced with "within four years", the phrase "Article 41, paragraph (1)" is deemed to be replaced with "that paragraph", and the phrase "from that date of residence" is deemed to be replaced with "from the date of that putting to use as a residence".

⑦Special provisions on the provisions of paragraph (10) of Article 41 of the New Act on Special Measures Concerning Taxation in the case where the provisions of that Article apply pursuant to the provisions of paragraph (2), and other matters necessary for the application of the provisions of paragraph (2) through the preceding paragraph, are specified by Cabinet Order.