Supplementary Provisions, Article 55Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第五十五条（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 then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence the house referred to in Article 41, paragraph (1), (18) or (21) of the Former Act on Special Measures Concerning Taxation due to a disaster on or before December 31, 2016.
災害により平成二十八年十二月三十一日以前に旧租税特別措置法第四十一条第一項、第十八項又は第二十一項の家屋を居住の用に供することができなくなった個人の当該家屋を居住の用に供することができなくなった日の属する年分の所得税については、なお従前の例による。
The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years of an individual who has become unable to use as a residence a former house prescribed in that paragraph due to a disaster on or after January 1, 2016.
新租税特別措置法第四十一条第二十四項の規定は、災害により平成二十八年一月一日以後に同項に規定する従前家屋を居住の用に供することができなくなった個人の平成二十九年分以後の所得税について適用する。