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Supplementary Provisions, Article 78Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
第七十八条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 41-5, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (13) or (14) of that Article arrives on or after January 1, 2017.
新租税特別措置法第四十一条の五第十六項第二号の規定は、平成二十九年一月一日以後に同条第十三項又は第十四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。
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