Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
第二十条(社会保険診療報酬の所得計算の特例に関する経過措置)
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after October 1, 2005, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before that date.
新租税特別措置法第二十六条の規定は、平成十七年十月一日以後に行われる同条第二項に規定する社会保険診療について適用し、同日前に行われた旧租税特別措置法第二十六条第二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。