Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Fees
第七十一条（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 (limited to the part pertaining to paragraph (2), item (iii)) apply to social insurance medical care prescribed in that paragraph provided on or after the Effective Date, and with regard to social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation provided before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第二十六条（第二項第三号に係る部分に限る。）の規定は、施行日以後に行われる同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。