Supplementary Provisions, Article 35Transitional Measures Concerning the Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
第三十五条（既存住宅の耐震改修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 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out seismic retrofitting of a house prescribed in paragraph (1) of that Article on or after January 1, 2022, and the provisions then in force continue to govern the case where an individual carried out seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date.
新租税特別措置法第四十一条の十九の二の規定は、個人が令和四年一月一日以後に同条第一項に規定する住宅耐震改修をする場合について適用し、個人が同日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合については、なお従前の例による。