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Supplementary Provisions, Article 59Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Has Been Carried Out on an Existing House
第五十九条（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, paragraph (15) of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out covered general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article and, on or after the Effective Date, uses the house as the individual's residence as provided for in that paragraph or paragraph (7) or (8) of that Article.
新租税特別措置法第四十一条の十九の三第十五項の規定は、個人が同条第三項に規定する対象一般断熱改修工事等をして施行日以後に同項又は同条第七項若しくは第八項の定めるところにより居住の用に供する場合について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.