Supplementary Provisions, Article 36Transitional Measures Concerning Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.
第三十六条（認定住宅等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, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply where an individual, having carried out the new construction of a certified house, etc. (meaning a certified house, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) or the acquisition prescribed in Article 41-19-4, paragraph (1) of the New Act on Special Measures Concerning Taxation of a certified house, etc. that has not been used since its construction, uses that certified house, etc. as the individual's residence on or after January 1, 2024, and the provisions then in force continue to govern cases where an individual, having carried out the new construction of a certified house, etc. or the acquisition prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a certified house, etc. that had not been used since its construction, used that certified house, etc. as the individual's residence before that date.
新租税特別措置法第四十一条の十九の四第三項及び第四項の規定は、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新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、当該認定住宅等を令和六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、認定住宅等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、当該認定住宅等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。