Supplementary Provisions, Article 78Transitional Measures Concerning the Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment
第七十八条（年末調整に係る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 of Article 41-2-2, paragraphs (4) through (6) and paragraph (9) of the New Act on Special Measures Concerning Taxation (including where those provisions are applied with the terms replaced pursuant to the provisions of Article 41-3-2, paragraph (20) of the New Act on Special Measures Concerning Taxation) apply to returns prescribed in Article 41-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are submitted on or after October 1, 2020.
新租税特別措置法第四十一条の二の二第四項から第六項まで及び第九項（これらの規定を新租税特別措置法第四十一条の三の二第二十項の規定により読み替えて適用する場合を含む。）の規定は、令和二年十月一日以後に提出する新租税特別措置法第四十一条の二の二第一項に規定する申告書について適用する。