Search

Search provisions, jump to a law or an article

by 11 December 2028, on a day set by

Local Tax Act

地方税法（ちほうぜいほう）

Amended by

Act Partially Amending the Medical Care Act, etc.

医療法等の一部を改正する法律

The whole text as amended, on e-Gov

On a day set by , no later than 11 December 2028 — the amending law allows up to three years from . The exact day is not fixed yet.

The same amending law also changes

1 provision changed · 3 provisions in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

Article 703-4 · National Health Insurance Tax第七百三条の四（国民健康保険税）

Read it in the amended law
  • ChangedArticle 703-4, paragraph (1), item (i)Every wording

    The expenses required for payment of the national health insurance business contribution under the provisions of the National Health Insurance Act (hereinafter in this Article referred to as the "national health insurance business contribution") (including the expenses required for payment of the contributions for the young-old, etc. under the provisions of the Act on Assurance of Medical Care for Elderly People, the aid for the old-old, etc. under the provisions of that Act (hereinafter in this Article referred to as "aid for the old-old, etc."), and the contribution for administrative expenses relating to childbirth under the provisions of that Act, the physician allowance contributions, etc. under the provisions of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989), the payment under the provisions of the Long-Term Care Insurance Act (hereinafter in this Article referred to as the "long-term care payment"), the contributions, etc. for securing medical care in the initial stage of an epidemic under the provisions of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, and the children and child-rearing support levy under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (hereinafter in this Article referred to as the "children and child-rearing support levy"), which are borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies hereinafter in this Article)

    国民健康保険法の規定による国民健康保険事業費納付金（以下この条において「国民健康保険事業費納付金」という。）の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する高齢者の医療の確保に関する法律の規定による前期高齢者納付金等、同法の規定による後期高齢者支援金等（以下この条において「後期高齢者支援金等」という。）及び同法の規定による出産関係事務費拠出金、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（平成元年法律第六十四号）の規定による医師手当拠出金等、介護保険法の規定による納付金（以下この条において「介護納付金」という。）、感染症の予防及び感染症の患者に対する医療に関する法律の規定による流行初期医療確保拠出金等並びに子ども・子育て支援法（平成二十四年法律第六十五号）の規定による子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）の納付に要する費用を含む。以下この条において同じ。）

3 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 11 · Special Provisions on the Tax Base of Real Property Acquisition Tax附則第十一条（不動産取得税の課税標準の特例）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 11, paragraph (16)

    With regard to the calculation of the tax base of real property acquisition tax imposed on the acquisition of real property, where a certified medical institution establisher prescribed in Article 13-6 of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) acquires real property specified by Cabinet Order through a project for the reorganization of medical institutions prescribed in Article 13, paragraph (1) of that Act that is stated in the certified reorganization plan prescribed in Article 13-6 of that Act, only where the acquisition is made on or before March 31, 2028, an amount equivalent to one-half of the price of that real property is to be deducted from the price.

    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（平成元年法律第六十四号）第十三条の六に規定する認定医療機関開設者が同条に規定する認定再編計画に記載された同法第十三条第一項に規定する医療機関の再編の事業により政令で定める不動産を取得した場合における当該不動産の取得に対して課する不動産取得税の課税標準の算定については、当該取得が令和十年三月三十一日までに行われたときに限り、当該不動産の価格の二分の一に相当する額を価格から控除するものとする。

Supplementary Provisions, Article 38 · Special Provisions on National Health Insurance Tax Relating to Bed Conversion Support Payment, etc.附則第三十八条（病床転換支援金等に係る国民健康保険税の特例）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 38, paragraph (1)

    Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, with regard to the application of Article 703-4, paragraphs (1) through (3) and paragraph (12), the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.

    Paragraph (1), item (i), and the contribution for administrative expenses, the contribution for administrative expenses
    that Act, the payment under the provisions of the Long-Term Care Insurance Actcontribution for administrative expenses relating to childbirththat Act contribution for administrative expenses relating to childbirth and the bed conversion support payment, etc. under the provisions of that Act (hereinafter in this Article referred to as "bed conversion support payment, etc."), the payment under the provisions of the Long-Term Care Insurance Act
    Paragraph (2), item (i), the long-term care payment andand the bed conversion support payment, etc., the long-term care payment and
    (3 rows this amendment leaves as they were are not shown)

    高齢者の医療の確保に関する法律附則第二条に規定する政令で定める日までの間、第七百三条の四第一項から第三項まで及び第十二項の規定の適用については、次の表の上欄に掲げる同条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。

    第一項第一号及び同法、同法
    、介護保険法出産関係事務費拠出金出産関係事務費拠出金及び同法の規定による病床転換支援金等（以下この条において「病床転換支援金等」という。）、介護保険法
    第二項第一号、介護納付金及び及び病床転換支援金等、介護納付金並びに
    (3 rows this amendment leaves as they were are not shown)

Supplementary Provisions, Article 11 · Transitional Measures Accompanying Partial Amendment of the Local Tax Act附則第十一条（地方税法の一部改正に伴う経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 11, paragraph (1)

    The provisions of Article 703-4, paragraph (1) of the Local Tax Act as amended by the provisions of Article 10 (limited to the part pertaining to item (i)) apply to national health insurance tax for the fiscal year following the fiscal year that includes the Item 9 Effective Date (hereinafter in this Article referred to as the "effective year") (the effective year, where the Item 9 Effective Date falls on the first day of a fiscal year) and thereafter, and for national health insurance tax through the effective year (the fiscal year preceding the effective year, where the Item 9 Effective Date falls on the first day of a fiscal year), the provisions then in force continue to govern.

    第十条の規定による改正後の地方税法第七百三条の四第一項（第一号に係る部分に限る。）の規定は、第九号施行日の属する年度（以下この条において「施行年度」という。）の翌年度（第九号施行日が年度の初日に当たる場合は、施行年度）以後の年度分の国民健康保険税について適用し、施行年度（第九号施行日が年度の初日に当たる場合は、施行年度の前年度）分までの国民健康保険税については、なお従前の例による。