Supplementary Provisions, Article 56Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第五十六条(租税特別措置法の一部改正に伴う経過措置)
For the purpose of applying Article 26, paragraph (1) and Article 67, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by this Act, medical treatment benefits under the provisions of the former Day Laborers Health Insurance Act (including medical treatment for a dependent for whom family medical treatment expenses are to be paid under the provisions of the former Day Laborers Health Insurance Act) are deemed to be social insurance medical care prescribed in Article 26, paragraph (1) of that Act.
旧日雇健保法の規定による療養の給付(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。)は、この法律による改正後の租税特別措置法第二十六条第一項及び第六十七条第一項の適用については、同法第二十六条第一項に規定する社会保険診療とみなす。