Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on the Amount of Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension, Renovation, etc.
第四十一条（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 concludes a contract for the extension, renovation, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for the extension, renovation, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第四十一条の三の二の規定は、居住者が施行日以後に同条第一項又は第四項に規定する住宅の増改築等に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条の三の二第一項又は第四項に規定する住宅の増改築等に係る契約を締結した場合については、なお従前の例による。