Supplementary Provisions, Article 33Transitional Measures Concerning Special Income Tax Credit Where There Are Housing Loans, etc.
第三十三条（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 Articles 41 and 41-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where a resident uses a house for residential use, an existing house or a house on which renovation work, etc. has been carried out (limited to the part pertaining to that renovation work, etc.) prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house pertaining to new construction, etc. of certified long-life quality housing prescribed in paragraph (5) of that Article, as the resident's own residence, as provided in paragraph (1) of that Article, on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident used a house for residential use, an existing house or a house on which renovation work, etc. has been carried out (limited to the part pertaining to that renovation work, etc.) prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation as the resident's own residence, as provided in that paragraph, before that date.
新租税特別措置法第四十一条及び第四十一条の二の二の規定は、居住者が新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第五項に規定する認定長期優良住宅の新築等に係る家屋を平成二十一年一月一日以後に同条第一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第一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（当該増改築等に係る部分に限る。）を同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。
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for the applicable years prescribed in that paragraph for which the resident seeks to receive that application that are 2009 or subsequent years, and the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in Article 41-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for applicable years prescribed in that paragraph that are 2008 or prior years in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in that paragraph.
居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする同項に規定する適用年が平成二十一年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成二十年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。