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Supplementary Provisions, Article 71Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第七十一条（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 of Article 41, paragraph (21) and Article 41-3 of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 41, paragraph (21) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第四十一条第二十一項及び第四十一条の三の規定は、個人が施行日以後に行う同項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十一条第二十一項に規定する資産の譲渡については、なお従前の例による。
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.