Supplementary Provisions, Article 6Transitional Measures Concerning Reduction of the Withholding Tax Rate on Fees for Social Insurance Medical Care
第六条（社会保険診療報酬の源泉徴収税率の軽減に関する経過措置）
The provisions of Article 27 of the Former Act remain in force with respect to amounts that an individual prescribed in that Article was to receive before December 1, 1984 for benefits or medical care prescribed in that Article and that are received on or after that date.
旧法第二十七条の規定は、同条に規定する個人が同条に規定する給付又は医療につき昭和五十九年十二月一日前に支払を受けるべき金額で同日以後に支払を受けるものについては、なおその効力を有する。
The calculation of the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) for income tax for 1985 of a resident who has amounts to be received in 1984 for the benefits or medical care prescribed in the preceding paragraph (limited to amounts that were, or should have been, withheld at the source pursuant to the provisions of Article 204, paragraph (1) of that Act) is specified by Cabinet Order.
昭和五十九年において前項に規定する給付又は医療につき支払を受けるべき金額（所得税法（昭和四十年法律第三十三号）第二百四条第一項の規定により源泉徴収された又はされるべきであつたものに限る。）のある居住者の昭和六十年分の所得税に係る同法第百四条第一項に規定する予定納税基準額の計算については、政令で定める。