Supplementary Provisions, Article 54, paragraph (1)
第一項
Insurance premiums borne as an insured person under the provisions of the former Day Laborers Health Insurance Act are deemed to be social insurance premiums under Article 74, paragraph (2) of the Income Tax Act as amended by this Act and under Article 34, paragraph (1), item (iii) and Article 314-2, paragraph (1), item (iii) of the Local Tax Act, and the provisions of those Acts apply.
旧日雇健保法の規定により被保険者として負担した保険料は、この法律による改正後の所得税法第七十四条第二項並びに地方税法第三十四条第一項第三号及び第三百十四条の二第一項第三号の社会保険料とみなして、これらの法律の規定を適用する。