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Supplementary Provisions, Article 83Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
第八十三条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where a resident referred to in that paragraph has ceased, on or after the Effective Date, to use a house for residential use, an existing house or a house on which renovation work, etc. has been carried out, prescribed in that paragraph, as that person's own residence.
新租税特別措置法第四十一条第八項の規定は、同項の居住者が施行日以後に同項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋をその者の居住の用に供しないこととなった場合について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.