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Local Tax Act

地方税法（ちほうぜいほう）

Supplementary Provisions

The law as Act Partially Amending the Health Insurance Act, etc. (Act No. 31 of 2026) leaves it, with the words it changes marked.

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Supplementary Provisions

Supplementary Provisions, Article 37附則第三十七条Caption added

Transitional Measures Concerning the Application of Penal Provisions

罰則の適用に関する経過措置

1 change in this article

Supplementary Provisions, Article 37, paragraph (1)（罰則の適用に関する経過措置）Transitional Measures Concerning the Application of Penal ProvisionsAdded

With regard to the application of penal provisions to acts committed before the date of enforcement of the provisions set forth in Article 1, item (vi) and to acts committed on or after the Item 6 Effective Date in the case where they are to remain in force pursuant to the provisions of Article 15, paragraph (1), Article 19, paragraph (1), Article 23, paragraph (1), Article 30, paragraph (1), Article 33, paragraph (1) and Article 35, paragraph (1), the provisions then in force continue to govern.

附則第一条第六号に掲げる規定の施行前にした行為並びに附則第十五条第一項、第十九条第一項、第二十三条第一項、第三十条第一項、第三十三条第一項及び第三十五条第一項の規定によりなおその効力を有することとされる場合における第六号施行日以後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 49附則第四十九条Caption added

Adjustment Provisions Accompanying the Partial Amendment of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities, etc.

地域における医療及び介護の総合的な確保の促進に関する法律等の一部改正に伴う調整規定

2 changes in this article

Supplementary Provisions, Article 49, paragraph (1)（地域における医療及び介護の総合的な確保の促進に関する法律等の一部改正に伴う調整規定）Adjustment Provisions Accompanying the Partial Amendment of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities, etc.Added

If the date of enforcement of the provisions set forth in Article 1, item (ix) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. is before the Item 6 Effective Date, the provisions of the preceding Article (limited to the provisions amending Article 6 of that Act (limited to the part replacing "childbirth and childcare grant" with "childbirth grant") and the provisions amending Articles 10 and 11 of that Act) do not apply.

医療法等の一部を改正する法律附則第一条第九号に掲げる規定の施行の日が第六号施行日前である場合には、前条（同法第六条の改正規定（「出産育児交付金」を「出産交付金」に改める部分に限る。）並びに同法第十条及び第十一条の改正規定に限る。）の規定は適用しない。

Supplementary Provisions, Article 49, paragraph (2)（地域における医療及び介護の総合的な確保の促進に関する法律等の一部改正に伴う調整規定）Adjustment Provisions Accompanying the Partial Amendment of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities, etc.Added

In the case of the preceding paragraph, the words set forth in the middle column of the following table in the provisions of this Act set forth in the left-hand column of that table are to be the words set forth in the right-hand column of that table, respectively.

The provision in Article 7 amending Article 703-5, paragraph (2) of the Local Tax Act	In Article 703-5, paragraph (2), "six" is replaced with "18".	In Article 703-5, paragraph (2), "six" is replaced with "18". In the entry for paragraph (1), item (i) in the table in Article 38 of the Supplementary Provisions, "contribution for administrative expenses relating to childbirth and childcare" is replaced with "contribution for administrative expenses relating to childbirth".
The provision in Article 13 amending Article 4, paragraph (2), item (ii) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities	In Article 4, paragraph (2), item (ii), "(g)" is changed to "(h)", and the following is added after (f): (g) Projects to support improving the efficiency of operations of medical institutions and improving the working environment of their medical professionals in medical and long-term care comprehensive securing areas	In Article 4, paragraph (2), item (ii), "(g)" is changed to "(h)", and the following is added after (f): (g) Projects to support improving the efficiency of operations of medical institutions and improving the working environment of their medical professionals in medical and long-term care comprehensive securing areas In Article 10-14, paragraph (2), "childbirth and childcare grant" is replaced with "childbirth grant".
Article 1, item (vi)	item (ii), (d)	the provision amending item (ii), (d) and the entry for paragraph (1), item (i) in the table in Article 38 of the Supplementary Provisions of that Act
Article 1, item (vi)	and Article 12,	, the provisions of Article 12, the provision in Article 13 amending Article 10-14, paragraph (2) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities, and

前項の場合においては、次の表の上欄に掲げるこの法律の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。

第七条中地方税法第七百三条の五第二項の改正規定	第七百三条の五第二項中「六歳」を「十八歳」に改める。	第七百三条の五第二項中「六歳」を「十八歳」に改める。附則第三十八条の表第一項第一号の項中「出産育児関係事務費拠出金」を「出産関係事務費拠出金」に改める。
第十三条中地域における医療及び介護の総合的な確保の促進に関する法律第四条第二項第二号の改正規定	第四条第二項第二号中トをチとし、ヘの次に次のように加える。ト　医療介護総合確保区域における医療機関の業務の効率化及びその医療従事者の勤務環境の改善の支援に関する事業	第四条第二項第二号中トをチとし、ヘの次に次のように加える。ト　医療介護総合確保区域における医療機関の業務の効率化及びその医療従事者の勤務環境の改善の支援に関する事業第十条の十四第二項中「出産育児交付金」を「出産交付金」に改める。
附則第一条第六号	第二号ニ	第二号ニの改正規定並びに同法附則第三十八条の表第一項第一号の項
附則第一条第六号	並びに第十二条、	、第十二条の規定、第十三条中地域における医療及び介護の総合的な確保の促進に関する法律第十条の十四第二項の改正規定並びに

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Supplementary Provisions

Supplementary Provisions, Article 37附則第三十七条Caption added

Supplementary Provisions, Article 49附則第四十九条Caption added