Supplementary Provisions, Article 80Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
第八十条（既存住宅の耐震改修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 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out a housing seismic retrofit prescribed in paragraph (1) of that Article on or after the Effective Date, and with regard to the case where an individual carried out a housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) 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十九の二の規定は、個人が施行日以後に同条第一項に規定する住宅耐震改修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十九の二第一項に規定する住宅耐震改修をした場合については、なお従前の例による。