Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 58Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第五十八条（地方税法の一部改正に伴う経過措置）
With regard to the inclusion in the amount of gross profit of amounts received for benefits for medical treatment under the provisions of the former Day Laborers' Health Insurance Act (including medical treatment for dependents for whom dependent's medical expenses are to be paid under the provisions of the former Day Laborers' Health Insurance Act; the same applies hereinafter in this paragraph and the following paragraph), and the inclusion in the amount of deductible expenses of expenses relating to those benefits, in calculating the tax base of corporate enterprise tax, the provisions then in force continue to govern.
法人の事業税の課税標準の算定に当たつての旧日雇健保法の規定に基づく療養の給付（旧日雇健保法の規定によつて家族療養費を支給すべき被扶養者に係る療養を含む。以下この項及び次項において同じ。）につき支払を受けた金額の益金の額への算入及び当該給付に係る経費の損金の額への算入については、なお従前の例による。
With regard to the inclusion in total revenues of amounts received for the benefits for medical treatment referred to in the preceding paragraph, and the inclusion in necessary expenses of expenses relating to those benefits, in calculating the tax base of individual enterprise tax, the provisions then in force continue to govern.
個人の事業税の課税標準の算定に当たつての前項の療養の給付につき支払を受けた金額の総収入金額への算入及び当該給付に係る経費の必要な経費への算入については、なお従前の例による。
For the imposition of prefectural non-statutory ordinary tax and municipal non-statutory ordinary tax on money and goods received as insurance benefits under the provisions of the former Day Laborers' Health Insurance Act, the provisions then in force continue to govern.
The provisions of Article 703-4 of the Local Tax Act as amended by this Act apply to national health insurance tax for fiscal year 1985 and thereafter, and for national health insurance tax up to fiscal year 1984, the provisions then in force continue to govern.
この法律による改正後の地方税法第七百三条の四の規定は、昭和六十年度以後の年度分の国民健康保険税について適用し、昭和五十九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。
Supplementary Provisions, Article 63Delegation of Other Transitional Measures to Cabinet Order
第六十三条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)