Supplementary Provisions

This Act comes into effect on October 1, 2002; provided, however, that the provisions in Article 3 adding one Article after Article 79-2 of the Act on Health and Medical Services for the Elderly come into effect on the date of promulgation, the provisions of Articles 2, 5, and 8 and of Articles 6 through 8, 33, 34, 39, 41, and 48, Article 49, paragraph (3), Article 51, Article 52, paragraph (3), and Articles 54, 67, 69, 71, 73, and 77 of the Supplementary Provisions come into effect on April 1, 2003, and the provisions of Article 61-2 of the Supplementary Provisions come into effect on the date on which the provisions of Article 15 of the Act on the Arrangement of Related Acts for the Enforcement of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 152 of 2002) come into effect or the date on which this Act comes into effect, whichever is later.

①The provisions of Article 703-4 of the Local Tax Act as amended by the provisions of Article 6, and Articles 35-5 and 36 of the Supplementary Provisions of the Local Tax Act as so amended, apply to national health insurance tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2002.

②The provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2002 under the provisions of Article 703-4, paragraph (3), item (ii) of the Local Tax Act prior to amendment by the provisions of Article 6, as applied with terms replaced pursuant to the provisions of Article 33-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 6.

③With regard to the application of the provisions of Article 703-4, paragraph (3), item (ii), (b) of the Local Tax Act as amended by the provisions of Article 6 to national health insurance tax for fiscal year 2003, in sub-item (b) of that item, the phrase "the pre-burden-adjustment elderly health medical expense contribution equivalent prescribed in Article 70, paragraph (1), item (ii) of the National Health Insurance Act" is deemed to be replaced with "the total of the first-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) and the second-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in paragraph (8) of that Article", the phrase "that item" is deemed to be replaced with "Article 70, paragraph (1), item (ii) of the National Health Insurance Act", and the phrase "amount obtained" is deemed to be replaced with "amount obtained (if the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 (meaning the total of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly prior to amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc. (hereinafter referred to as the "Former Elderly Health Act"); the same applies hereinafter in this paragraph) by the retired insured persons' enrollment share for fiscal year 2001 exceeds the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 (meaning the total of the amounts set forth in the items of Article 56, paragraph (1) of the Former Elderly Health Act; the same applies hereinafter in this paragraph) by the retired insured persons' enrollment share for fiscal year 2001, an amount equivalent to one-half of the total of the excess amount (hereinafter referred to as the "excess amount" in this paragraph) and the amount calculated for the excess amount in accordance with the rules of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and if the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the retired insured persons' enrollment share for fiscal year 2001 is less than the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the retired insured persons' enrollment share for fiscal year 2001, an amount equivalent to one-half of the total of the shortfall (hereinafter referred to as the "shortfall" in this paragraph) and the amount calculated for the shortfall in accordance with the rules of that paragraph is to be added)".

④With regard to the application of the provisions of Article 703-4, paragraph (3), item (ii), (b) of the Local Tax Act as amended by the provisions of Article 6 to national health insurance tax for fiscal year 2004, in sub-item (b) of that item, the phrase "the pre-burden-adjustment elderly health medical expense contribution equivalent prescribed in Article 70, paragraph (1), item (ii) of the National Health Insurance Act" is deemed to be replaced with "the total of the first-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) as applied mutatis mutandis with terms replaced pursuant to Article 18 of the Supplementary Provisions of that Act and the second-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in Article 16, paragraph (8) of the Supplementary Provisions of that Act", the phrase "that item" is deemed to be replaced with "Article 70, paragraph (1), item (ii) of the National Health Insurance Act", and the phrase "amount obtained" is deemed to be replaced with "amount obtained (if the total of one-half of the amount obtained by multiplying seven-twelfths of the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2002 (meaning the total of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly prior to amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc.) by the retired insured persons' enrollment share before the Effective Date (meaning the retired insured persons' enrollment share for the period from April 1, 2002 to the day before the Effective Date; the same applies hereinafter in this paragraph), and the amount obtained by multiplying the pre-burden-adjustment estimated medical expense contribution equivalent from the Effective Date prescribed in Article 14, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. by the retired insured persons' enrollment share from the Effective Date (meaning the retired insured persons' enrollment share for the period from the Effective Date to March 31, 2003; the same applies hereinafter in this paragraph) (hereinafter referred to as the "pre-burden-adjustment estimated medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002" in this paragraph), exceeds the total of one-half of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent before the Effective Date prescribed in Article 15, paragraph (3) of the Supplementary Provisions of that Act by the retired insured persons' enrollment share before the Effective Date, and the amount obtained by multiplying the pre-burden-adjustment finalized medical expense contribution equivalent from the Effective Date prescribed in paragraph (6) of that Article by the retired insured persons' enrollment share from the Effective Date (hereinafter referred to as the "pre-burden-adjustment finalized medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002" in this paragraph), the total of the excess amount (hereinafter referred to as the "excess amount" in this paragraph) and the amount calculated for the excess amount in accordance with the rules of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and if the pre-burden-adjustment estimated medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002 is less than the pre-burden-adjustment finalized medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002, the total of the shortfall (hereinafter referred to as the "shortfall" in this paragraph) and the amount calculated for the shortfall in accordance with the rules of that paragraph is to be added)".

With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) and to acts committed after the enforcement of the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

The provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2002 under the provisions of Article 33-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 6, as applied with terms replaced pursuant to the provisions of Article 28, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Health Insurance Act, etc. prior to amendment by the provisions of the preceding Article.