Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of October 1, 1994.
この法律は、平成六年十月一日から施行する。
Supplementary Provisions, Article 54Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第五十四条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to social insurance medical care prescribed in paragraph (1) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (1) of that Act before the amendment by the provisions of the preceding Article that was provided before the Effective Date.
前条の規定による改正後の租税特別措置法第二十六条第二項の規定は、施行日以後に行われる同条第一項に規定する社会保険診療について適用し、施行日前に行われた前条の規定による改正前の同法第二十六条第一項に規定する社会保険診療については、なお従前の例による。
Supplementary Provisions, Article 67Delegation of Other Transitional Measures to Cabinet Order
第六十七条（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。