Supplementary Provisions, Article 76Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第七十六条（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 through 41-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who makes a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation or new construction, etc. of a certified house prescribed in paragraph (10) of that Article) apply in the case where an individual makes that housing acquisition, etc. or that new construction, etc. of a certified house on or after the Effective Date, and with regard to the case where an individual made a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation or new construction, etc. of a certified house prescribed in paragraph (10) of that Article before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十一条から第四十一条の三まで（新租税特別措置法第四十一条第一項に規定する住宅の取得等又は同条第十項に規定する認定住宅の新築等をする個人に係る部分に限る。）の規定は、個人が施行日以後に当該住宅の取得等又は当該認定住宅の新築等をする場合について適用し、個人が施行日前に旧租税特別措置法第四十一条第一項に規定する住宅の取得等又は同条第十項に規定する認定住宅の新築等をした場合については、なお従前の例による。
The provisions of Article 41-3, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning an amended return under the provisions of paragraph (1) of that Article) apply to income tax for which the due date for filing the amended return prescribed in paragraph (1) of that Article arrives on or after January 1, 2017.
新租税特別措置法第四十一条の三第三項第二号（同条第一項の規定による修正申告書に係る部分に限る。）の規定は、平成二十九年一月一日以後に同条第一項に規定する修正申告書の提出期限が到来する所得税について適用する。