Supplementary Provisions, Article 60Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
第六十条（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）
With regard to income tax in the case where a resident, before April 1, 2014, used as the resident's residence, as provided in Article 41-19-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work prescribed in paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article (limited to the portion pertaining to that renovation work or that general heat insulation renovation work, etc.), the provisions then in force continue to govern.
居住者が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又は同条第二項に規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該改修工事又は当該一般断熱改修工事等に係る部分に限る。）を平成二十六年四月一日前に同条第一項又は第二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の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation in the case where a resident, during the period from January 1, 2014 to March 31, 2014, used as the resident's residence, as provided in Article 41-19-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work prescribed in paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article (limited to the portion pertaining to that renovation work or that general heat insulation renovation work, etc.), and, during the period from April 1, 2014 to December 31, 2014, used as the resident's residence, as provided in paragraph (1) or (3) of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article (limited to the portion pertaining to that renovation work to make a home suitable for elderly persons, etc. or that general heat insulation renovation work, etc.), the phrase "is the amount" in paragraph (2) of that Article is deemed to be replaced with "is the amount (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of Article 41-19-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (referred to as the "Act on Special Measures Concerning Taxation Before the 2013 Amendment" in paragraph (4)), the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10 (hereinafter referred to as the "former amount subject to tax credit" in this paragraph)). In this case, where the provisions of the following paragraph apply and there is an amount that cannot be fully deducted even after deduction from the amount specified in each item of paragraph (4) as provided in that paragraph (hereinafter referred to as the "undeducted amount" in this paragraph), that former amount subject to tax credit is to be that undeducted amount, and where the provisions of the following paragraph apply and there is no undeducted amount, there is to be no former amount subject to tax credit", and the phrase "amount specified in each item" in paragraph (4) of that Article with "amount specified in each item (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of Article 41-19-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation Before the 2013 Amendment, the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10)".
居住者が、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又は同条第二項に規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該改修工事又は当該一般断熱改修工事等に係る部分に限る。）を平成二十六年一月一日から同年三月三十一日までの間に同条第一項又は第二項の定めるところによりその者の居住の用に供し、かつ、新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高齢者等居住改修工事等又は同条第三項に規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該高齢者等居住改修工事等又は当該一般断熱改修工事等に係る部分に限る。）を同年四月一日から同年十二月三十一日までの間に同条第一項又は第三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おける同条の規定の適用については、同条第二項中「金額とする」とあるのは「金額（所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（第四項において「旧措置法」という。）第四十一条の十九の三第一項又は第二項の規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額（以下この項において「旧税額控除対象額」という。）を控除した残額）とする。この場合において、次項の規定の適用があり、かつ、第四項の定めるところにより同項各号に定める金額から控除をしてもなお控除しきれない金額（以下この項において「控除未済額」という。）があるときにおける当該旧税額控除対象額は当該控除未済額とし、次項の規定の適用があり、かつ、控除未済額がないときにおける当該旧税額控除対象額はないものとする」と、同条第四項中「各号に定める金額」とあるのは「各号に定める金額（旧措置法第四十一条の十九の三第一項又は第二項の規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額を控除した残額）」とする。
With regard to the application of the provisions of Article 41-19-3, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016: during the period from April 1, 2014 to December 31, 2014, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for the previous year", and the phrase "in that paragraph" with "in paragraph (1)"; during the period from January 1, 2015 to December 31, 2015, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for the previous year or the year before the previous year", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and during the period from January 1, 2016 to March 31, 2016, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for each year within the two years up to and including the previous year", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; with regard to the application of the provisions of Article 41-19-3, paragraph (10) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) during the period from April 1, 2016 to March 31, 2017: during the period from April 1, 2016 to December 31, 2016, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for each year within the two years up to and including the previous year", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and during the period from January 1, 2017 to March 31, 2017, the phrase "is receiving the application of the provisions of that paragraph" in that paragraph is deemed to be replaced with "is receiving the application of the provisions of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and with regard to the application of the provisions of Article 41-19-3, paragraph (14) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) during the period from April 1, 2017 to December 31, 2017, the phrase "is receiving the application of the provisions of that paragraph" in that paragraph is deemed to be replaced with "is receiving the application of the provisions of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)".
平成二十六年四月一日から平成二十八年三月三十一日までの間における新租税特別措置法第四十一条の十九の三第八項の規定の適用については、平成二十六年四月一日から同年十二月三十一日までの間は、同項中「前年以前三年内の各年分の所得税について同項の」とあるのは「前年分の所得税について所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項に」とあるのは「第一項に」とし、平成二十七年一月一日から同年十二月三十一日までの間は、同項中「以前三年内の各年分の所得税について同項の」とあるのは「又は前々年分の所得税について同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、平成二十八年一月一日から同年三月三十一日までの間は、同項中「以前三年内の各年分の所得税について同項の」とあるのは「以前二年内の各年分の所得税について同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、同年四月一日から平成二十九年三月三十一日までの間における所得税法等の一部を改正する法律（平成二十八年法律第十五号）第十条の規定による改正後の租税特別措置法第四十一条の十九の三第十項の規定の適用については、平成二十八年四月一日から同年十二月三十一日までの間は、同項中「以前三年内の各年分の所得税について同項の」とあるのは「以前二年内の各年分の所得税について同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、平成二十九年一月一日から同年三月三十一日までの間は、同項中「同項の規定の適用を受けている」とあるのは「同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の規定の適用を受けている」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とし、同年四月一日から同年十二月三十一日までの間における所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第四十一条の十九の三第十四項の規定の適用については、同項中「同項の規定の適用を受けている」とあるのは「同項又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の規定の適用を受けている」と、「同項の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「同項に」とあるのは「第一項に」とする。