1 article
Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on the Calculation of Income from Fees for Social Insurance Medical Care
第三十九条（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 the Effective Date, 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 the Effective Date.
新租税特別措置法第二十六条の規定は、施行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、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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.