Supplementary Provisions, Article 46Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
第四十六条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for housing seismic retrofit prescribed in paragraph (1) 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 housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) 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十九の二の規定は、居住者が施行日以後に同条第一項に規定する住宅耐震改修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十九の二第一項に規定する住宅耐震改修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。