Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on the Amount Deductible under the Special Income Tax Credit Where There Are Housing Loans, etc. for Specified Renovation Work, etc.
第七十七条（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 (limited to the part concerning an individual who carries out housing renovation work, etc. prescribed in paragraph (1) or (5) of that Article) apply in the case where an individual carries out that housing renovation work, etc. on or after the Effective Date, and with regard to the case where an individual carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation 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の三の二（同条第一項又は第五項に規定する住宅の増改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増改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の三の二第一項又は第五項に規定する住宅の増改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 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the amount of housing loans, etc. for specified renovation work, etc. prescribed in paragraph (1) of that Article, specified renovation work, etc. for multi-generational cohabitation prescribed in paragraph (2), item (iii) of that Article and housing renovation work, etc. prescribed in paragraph (8) of that Article) apply in the case where an individual, on or after the Effective Date, uses a house on which the individual has carried out housing renovation work, etc. prescribed in paragraph (1), (5) or (8) of that Article (limited to the part pertaining to that housing renovation work, etc.; the same applies hereinafter in this paragraph) as the individual's residence as provided in paragraph (1), (5) or (8) of that Article, and with regard to the case where an individual, before the Effective Date, used a house on which the individual had carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation as the individual's residence as provided in paragraph (1) or (5) of that Article, the provisions then in force continue to govern.
新租税特別措置法第四十一条の三の二（同条第一項に規定する特定増改築等住宅借入金等の金額、同条第二項第三号に規定する特定多世帯同居改修工事等及び同条第八項に規定する住宅の増改築等に係る部分に限る。）の規定は、個人が同条第一項、第五項又は第八項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この項において同じ。）を施行日以後に同条第一項、第五項又は第八項の定めるところによりその者の居住の用に供する場合について適用し、個人が旧租税特別措置法第四十一条の三の二第一項又は第五項に規定する住宅の増改築等をした家屋を施行日前に同条第一項又は第五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ついては、なお従前の例による。