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)
The provisions of Article 72-14, paragraph (1) and Article 72-17, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "Post-amendment Act" in this Article) apply to benefits for medical treatment prescribed in Article 72-14, paragraph (1) of the Post-amendment Act and medical care under the provisions of the Act on Health and Medical Services for the Elderly provided on or after the Effective Date, and with regard to benefits for medical treatment prescribed in Article 72-14, paragraph (1) of the Local Tax Act prior to amendment by the provisions of the preceding Article and medical care under the provisions of the Act on Health and Medical Services for the Elderly provided before the Effective Date, the provisions then in force continue to govern.
前条の規定による改正後の地方税法(以下この条において「改正後の法」という。)第七十二条の十四第一項及び第七十二条の十七第一項の規定は、施行日以後に行われる改正後の法第七十二条の十四第一項に規定する療養の給付及び老人保健法の規定に基づく医療について適用し、施行日前に行われた前条の規定による改正前の地方税法第七十二条の十四第一項に規定する療養の給付及び老人保健法の規定に基づく医療については、なお従前の例による。
The provisions of Article 703-4 of the Post-amendment Act apply to national health insurance tax for fiscal years beginning with fiscal year 1995, and with regard to national health insurance tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern.
改正後の法第七百三条の四の規定は、平成七年度以後の年度分の国民健康保険税について適用し、平成六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。
Post-amendment Actmachine translation
「改正後の法」
This Act as amended by Act No. 56 of 1994.
Short name set inSupplementary Provisions, Article 58, paragraph (1)· applies only in this article