Supplementary Provisions, Article 81Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
第八十一条（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）
The provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning a specified individual prescribed in paragraph (1) of that Article who carries out renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph or an individual who carries out general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article) apply in the case where an individual carries out that renovation work to make a home suitable for elderly persons, etc. or that general heat insulation renovation work, etc. on or after the Effective Date, and with regard to the case where an individual carried out renovation work to make a home suitable for elderly persons, etc. prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation or general heat insulation renovation work, etc. prescribed in paragraph (3) 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の十九の三（同条第一項に規定する高齢者等居住改修工事等をする同項に規定する特定個人又は同条第三項に規定する一般断熱改修工事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高齢者等居住改修工事等又は当該一般断熱改修工事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場合については、なお従前の例による。