第十二条(地方税法の一部改正に伴う経過措置)
Supplementary Provisions, Article 12Transitional Measures Accompanying Partial Amendment of the Local Tax Act
With regard to amounts received for benefits of nurturing medical care provided, before the enforcement of this Act, under the provisions of the Child Welfare Act prior to amendment by the provisions of Article 5 of the Supplementary Provisions, notwithstanding the provisions of the proviso to Article 72-14, paragraph (1) and the proviso to Article 72-17, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article, the provisions then in force continue to govern.
この法律の施行前に附則第五条の規定による改正前の児童福祉法の規定によつて行なわれた養育医療の給付につき支払を受けた金額に関しては、前条の規定による改正後の地方税法第七十二条の十四第一項ただし書及び第七十二条の十七第一項ただし書の規定にかかわらず、なお従前の例による。