Supplementary Provisions, Article 47Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
第四十七条（既存住宅に係る特定の改修工事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 41-19-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply where a resident concludes a contract for renovation work prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for renovation work prescribed in Article 41-19-3, 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三（第一項第二号に係る部分に限る。）の規定は、居住者が施行日以後に同項に規定する改修工事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三第一項に規定する改修工事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。