Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on 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 concerning paragraph (2), items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph 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（第二項第二号及び第四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。