Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1979; provided, however, that the provisions adding one Article after Article 12-3, the provisions adding one item to Article 18, paragraph (1), the provisions adding one Article after Article 45-2, the provisions adding one item to Article 52, paragraph (1), and the provisions adding one item to Article 66-10, paragraph (1) come into effect on the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas (Act No. 53 of 1979).
この法律は、昭和五十四年四月一日から施行する。ただし、第十二条の三の次に一条を加える改正規定、第十八条第一項に一号を加える改正規定、第四十五条の二の次に一条を加える改正規定、第五十二条第一項に一号を加える改正規定及び第六十六条の十第一項に一号を加える改正規定は、産地中小企業対策臨時措置法（昭和五十四年法律第五十三号）の施行の日から施行する。
Supplementary Provisions, Article 2Principle for Transitional Measures Concerning Special Provisions on Income Tax
第二条（所得税の特例に関する経過措置の原則）
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1979 and subsequent years, and with regard to income tax for 1978 and earlier years, the provisions then in force continue to govern.
改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十四年分以後の所得税について適用し、昭和五十三年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption for Interest on Special Foreign Currency Borrowings, etc.
第三条（特殊の外貨借入金等の利子の非課税に関する経過措置）
The provisions of Article 7-2 of the New Act apply to interest prescribed in that Article that the State, the Bank of Japan or an authorized foreign exchange bank prescribed in that Article pays on borrowings or deposits prescribed in that Article that it borrows or accepts on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest prescribed in Article 7-2, item (i) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that the State or the Bank of Japan pays on borrowings or deposits prescribed in that item that it borrowed or accepted before the Effective Date, interest prescribed in item (ii) of that Article that an authorized foreign exchange bank prescribed in that item or any other domestic corporation specified by Cabinet Order pays on borrowings or deposits prescribed in that item that it borrowed or accepted before the Effective Date, and interest prescribed in item (iii) of that Article that a domestic corporation pays on borrowings prescribed in that item that it borrowed before the Effective Date, the provisions then in force continue to govern.
新法第七条の二の規定は、国若しくは日本銀行又は同条に規定する外国為替公認銀行が、この法律の施行の日（以下「施行日」という。）以後に借り入れ、又は預入を受ける同条に規定する借入金又は預り金につき支払う同条に規定する利子について適用し、国又は日本銀行が施行日前に借り入れ、又は預入を受けた改正前の租税特別措置法（以下「旧法」という。）第七条の二第一号に規定する借入金又は預り金につき支払う同号に規定する利子及び同条第二号に規定する外国為替公認銀行その他政令で定める内国法人が施行日前に借り入れ、又は預入を受けた同号に規定する借入金又は預り金につき支払う同号に規定する利子並びに内国法人が施行日前に借り入れた同条第三号に規定する借入金につき支払う同号に規定する利子については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.
第四条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置）
The provisions of Article 8, paragraph (2) of the New Act apply to interest prescribed in that paragraph that securities companies, etc. prescribed in that paragraph are to receive on or after the Effective Date, and with regard to such interest that those securities companies, etc. were to receive before the Effective Date, the provisions then in force continue to govern.
新法第八条第二項の規定は、同項に規定する証券業者等が施行日以後に支払を受けるべき同項に規定する利子について適用し、当該証券業者等が施行日前に支払を受けるべき当該利子については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning the Special Income Tax Credit Where Specified Machinery and Equipment, etc. Are Acquired
第五条（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置）
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Former Act has put specified machinery and equipment, etc. prescribed in that paragraph, of which the individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter up to the following Article) before the Effective Date, into use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "the following Article through" in paragraph (1) of that Article is deemed to be replaced with "the following Article (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amendment Act") and Article 6, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act")) through", the phrase "an individual listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "an individual listed in item (ii) or items (iv) through (vi) or an individual prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "depreciable assets listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "depreciable assets listed in item (ii) or items (iv) through (vi) or depreciable assets prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, or Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of that Act".
旧法第十条の二第一項に規定する個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下次条までにおいて同じ。）をした同項に規定する特定機械設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第五条第二項及び第三項並びに租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第六条第一項を含む。）から」と、「第二号又は第四号から第七号までに掲げる個人」とあるのは「第二号若しくは第四号から第六号までに掲げる個人又は昭和五十四年改正法附則第六条第一項に規定する個人」と、「第二号又は第四号から第七号までに掲げる減価償却資産」とあるのは「第二号若しくは第四号から第六号までに掲げる減価償却資産又は昭和五十四年改正法附則第六条第一項に規定する減価償却資産」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号。以下「昭和五十六年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第十条の二第一項若しくは昭和五十六年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第六項中「租税特別措置法第十条の二第一項」とあるのは「租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号）附則第五条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の二第一項」とする。
With regard to the application of the provisions of Articles 10-2, 28-3, 33-6 and 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "through Article 16, and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".
前項の規定の適用がある場合における新法第十条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十条の二第一項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第一項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第一項若しくは第二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二」とする。
With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1981") in the case where the provisions of paragraph (1) apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts".
第一項の規定の適用がある場合における昭和五十六年改正法による改正後の租税特別措置法（以下「昭和五十六年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二第二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。
Supplementary Provisions, Article 6Transitional Measures Concerning Depreciation for Individuals
第六条（個人の減価償却に関する経過措置）
With regard to depreciable assets specified before the Effective Date by Cabinet Order as prescribed in item (vii) of the table in Article 11, paragraph (1) of the Former Act, of which an individual listed in that item makes an acquisition, etc. within the period specified by Cabinet Order under that paragraph in relation to those depreciable assets, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 10-2, Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the following Article through" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "the following Article (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "the preceding three Articles" in Article 12-3, paragraphs (1) and (2) of the New Act is deemed to be replaced with "the preceding three Articles (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", the phrase "Article 11" in Article 12-4, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1) and Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "Article 10-2 through" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "Article 10-2, Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through".
前項の規定の適用がある場合における新法第十条の二、第十二条の二から第十四条まで、第十六条、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十条の二第一項中「次条から」とあるのは「次条（昭和五十四年改正法附則第六条第一項を含む。）から」と、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第十二条の三第一項及び第二項中「前三条」とあるのは「前三条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第十二条の四第一項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項及び第十六条の二第二項中「第十一条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十条の二から」とあるのは「第十条の二、第十一条（昭和五十四年改正法附則第六条第一項を含む。）から」とする。
With regard to the application of the provisions of Articles 12 through 12-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1980" in this paragraph, Article 16, paragraph (3) and Article 20, paragraph (4) of the Supplementary Provisions) in the case where the provisions of paragraph (1) apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "the preceding Article (including Article 6, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; referred to as the "1979 Amendment Act" in Articles 12-2 and 12-3))", the phrase "Article 11" in Article 12-2, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act)", and the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "Article 11 (including Article 6, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act), Article 12 and Article 12-2".
第一項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正後の租税特別措置法（以下この項、附則第十六条第三項及び第二十条第四項において「昭和五十五年新法」という。）第十二条から第十二条の三までの規定の適用については、昭和五十五年新法第十二条第一項中「前条」とあるのは「前条（租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。第十二条の二及び第十二条の三において「昭和五十四年改正法」という。）附則第六条第一項を含む。）」と、昭和五十五年新法第十二条の二第一項及び第二項中「第十一条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）」と、昭和五十五年新法第十二条の三第一項中「前三条」とあるのは「第十一条（昭和五十四年改正法附則第六条第一項を含む。）、第十二条及び第十二条の二」とする。
The provisions of Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. and which the individual puts into use for the individual's business on or after the Effective Date, and with regard to the case where an individual has put industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act, of which the individual made an acquisition, etc. before the Effective Date, into use for the individual's business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-2, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made, during the period from the Effective Date to March 31, 1980, within a district listed in items (iii) and (iv) of the table in that paragraph, the phrase "one-fourth" in item (iii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iv) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
新法第十二条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十五年三月三十一日までの間に新法第十二条の二第一項の表の第三号及び第四号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第三号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第四号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
With regard to the business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual listed in item (v) of that paragraph, in the case where that individual received the certification listed in that item on or before March 30, 1979, the provisions then in force continue to govern.
旧法第十六条の二第一項第五号に掲げる個人が昭和五十四年三月三十日以前に同号に掲げる認定を受けた場合における当該個人の同項に規定する事業転換施設等については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Reserves of Individuals
第七条（個人の準備金に関する経過措置）
With regard to the inclusion in gross revenue from business income of the amount of the reserve for program guarantees that an individual prescribed in Article 20-2, paragraph (1) of the Former Act accumulated in 1978 pursuant to the provisions of that paragraph, the provisions of Article 20-2, paragraphs (2) through (4) and paragraph (6) of the New Act govern.
旧法第二十条の二第一項に規定する個人が昭和五十三年において同項の規定により積み立てたプログラム保証準備金の金額の事業所得に係る総収入金額への算入については、新法第二十条の二第二項から第四項まで及び第六項の規定の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第八条（個人の技術等海外取引に係る所得の特別控除に関する経過措置）
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where the gross revenue pertaining to business income for 1979 of an individual prescribed in that paragraph includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "35 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from January 1, 1979 to March 31 of that year (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in item (iii) of that paragraph", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
新法第二十一条第一項に規定する個人の昭和五十四年分の事業所得に係る総収入金額のうちに同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五（次項第三号」とあるのは「昭和五十四年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の三十五（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」とする。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. from Transfer, etc. of Land
第九条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置）
The provisions of Article 28-4, paragraph (2) of the New Act apply to income tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to income tax on such a transfer, etc. of land that an individual carried out before the Effective Date, the provisions then in force continue to govern.
新法第二十八条の四第二項の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた当該土地の譲渡等に係る所得税については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Care Fees
第十条（社会保険診療報酬の所得計算の特例に関する経過措置）
If an individual engaged in medical practice or dental practice has, in 1979, amounts to be received for social insurance medical care prescribed in Article 26, paragraph (1) of the New Act, with regard to the application of the provisions of that paragraph to income tax for 1979, the phrase "70 percent" in the right-hand column of the table in that paragraph is deemed to be replaced with "70.5 percent", the phrase "62 percent" with "64.5 percent", the phrase "57 percent" with "60.75 percent", and the phrase "52 percent" with "57 percent".
医業又は歯科医業を営む個人が、昭和五十四年において新法第二十六条第一項に規定する社会保険診療につき支払を受けるべき金額を有する場合には、昭和五十四年分の所得税に係る同項の規定の適用については、同項の表の下欄中「百分の七十」とあるのは「百分の七十・五」と、「百分の六十二」とあるのは「百分の六十四・五」と、「百分の五十七」とあるのは「百分の六十・七五」と、「百分の五十二」とあるのは「百分の五十七」とする。