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Local Tax Act

Supplementary Provisions, Article 38, paragraph (1)

附則第三十八条第一項

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

How the changes are shown

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

  1. In force today

    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 Act that Act 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 and and the bed conversion support payment, etc., the long-term care payment and Paragraph (2), item (ii) payment of the national health insurance business contribution payment of the national health insurance business contribution and the bed conversion support payment, etc. Paragraph (3), item (i), (b) and item (ii), (b) , the long-term care payment and and the bed conversion support payment, etc., the long-term care payment and Paragraph (12), item (i) aid for the old-old, etc. aid for the old-old, etc. and bed conversion support payment, etc.

    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 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 第二項第二号 の納付に要する費用に 及び病床転換支援金等の納付に要する費用に 第三項第一号ロ及び第二号ロ 、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 第十二項第一号 後期高齢者支援金等 後期高齢者支援金等及び病床転換支援金等

  2. Not yet in force Act No. 87 of 2025 Reworded

    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
    Paragraph (2), item (ii)payment of the national health insurance business contributionpayment of the national health insurance business contribution and the bed conversion support payment, etc.
    Paragraph (3), item (i), (b) and item (ii), (b), the long-term care payment andand the bed conversion support payment, etc., the long-term care payment and
    Paragraph (12), item (i)aid for the old-old, etc.aid for the old-old, etc. and bed conversion support payment, etc.

    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
    第二項第二号の納付に要する費用に及び病床転換支援金等の納付に要する費用に
    第三項第一号ロ及び第二号ロ、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
    第十二項第一号後期高齢者支援金等後期高齢者支援金等及び病床転換支援金等

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