1 article
Supplementary Provisions, Article 38Transitional Measures Concerning the Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
第三十八条（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, paragraph (18) of the New Act on Special Measures Concerning Taxation apply in the case where a special eligible individual referred to in that paragraph carries out covered child-rearing renovation work, etc. prescribed in paragraph (7) of that Article and, on or after January 1, 2025, uses the house as the individual's residence as provided in that paragraph.
新租税特別措置法第四十一条の十九の三第十八項の規定は、同項の特例対象個人が同条第七項に規定する対象子育て対応改修工事等をして令和七年一月一日以後に同項の定めるところにより居住の用に供する場合について適用する。
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.