Supplementary Provisions, Article 37Transitional Measures Concerning the Special Income Tax Credit Where a Certified House Is Newly Constructed, etc.
第三十七条（認定住宅の新築等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 41-19-4 of the New Act on Special Measures Concerning Taxation apply in the case where an individual newly constructs a certified house, etc. (meaning a certified house, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) or makes an acquisition prescribed in that paragraph of a certified house, etc. that has not been used since its construction, and uses that certified house, etc. for the individual's own residential use on or after January 1, 2022, and the provisions then in force continue to govern the case where an individual newly constructed a certified house (meaning a certified house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) or made an acquisition prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a certified house that had not been used since its construction, and used that certified house for the individual's own residential use before that date.
新租税特別措置法第四十一条の十九の四の規定は、個人が、認定住宅等（同条第一項に規定する認定住宅等をいう。以下この条において同じ。）の新築又は認定住宅等で建築後使用されたことのないものの同項に規定する取得をして、当該認定住宅等を令和四年一月一日以後にその者の居住の用に供する場合について適用し、個人が、認定住宅（旧租税特別措置法第四十一条の十九の四第一項に規定する認定住宅をいう。以下この条において同じ。）の新築又は認定住宅で建築後使用されたことのないものの旧租税特別措置法第四十一条の十九の四第一項に規定する取得をして、当該認定住宅を同日前にその者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。