Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on the Credit Amount of the Special Income Tax Credit Where a Person Has Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc.
第五十一条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置）
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after the Effective Date, puts a house on which the resident has carried out extension, reconstruction, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article (limited to the part pertaining to that extension, reconstruction, etc. of a dwelling; the same applies hereinafter in this Article) to the resident's own residential use as provided in Article 41-3-2, paragraph (1) or (4) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a resident, before the Effective Date, put a house on which the resident had carried out extension, reconstruction, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to the resident's own residential use as provided in that paragraph.
新租税特別措置法第四十一条の三の二の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この条において同じ。）を施行日以後に新租税特別措置法第四十一条の三の二第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項に規定する住宅の増改築等をした家屋を施行日前に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。