Supplementary Provisions, Article 10Application of Provisions on Special Provisions for Taxation of National Health Insurance Tax on Long-Term Capital Gains, etc.

The provisions of Article 36 of the Supplementary Provisions of the New Act also apply to national health insurance tax for fiscal year 1970 in the case where the provisions of Article 34 or 35 of the Supplementary Provisions of the New Act, as applied pursuant to the provisions of Article 15 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 16 of 1969), are applicable to the householder or to an insured person under National Health Insurance who belongs to that household. In this case, the phrase "fiscal year 1971" in Article 36 of the Supplementary Provisions of the New Act is deemed to be replaced with "fiscal year 1970".