Supplementary Provisions, Article 36Transitional Measures Concerning the Special Income Tax Credit Where Specified Renovation Work Is Carried Out on Existing Housing
第三十六条（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, paragraphs (1) through (6) of the New Act on Special Measures Concerning Taxation apply in the case where a specified individual or an individual prescribed in paragraph (1) of that Article carries out, on a house for residential use prescribed in that paragraph that is owned by that specified individual or individual, covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article, and uses that house for residential use as the residence of that specified individual or individual on or after January 1, 2022, and the provisions then in force continue to govern the case where a specified individual or an individual prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out, on a house for residential use prescribed in that paragraph that is owned by that specified individual or individual, renovation work to make a home suitable for elderly persons, etc. referred to in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article, renovation work for multi-generational cohabitation, etc. referred to in paragraph (5) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (6) of that Article, and used that house for residential use as the residence of that specified individual or individual before that date.
新租税特別措置法第四十一条の十九の三第一項から第六項までの規定は、同条第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を令和四年一月一日以後に当該特定個人又は個人の居住の用に供する場合について適用し、旧租税特別措置法第四十一条の十九の三第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項の高齢者等居住改修工事等、同条第三項に規定する対象一般断熱改修工事等、同条第五項の多世帯同居改修工事等又は同条第六項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を同日前に当該特定個人又は個人の居住の用に供した場合については、なお従前の例による。