Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十九条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 12-3, paragraph (1) or Article 45-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to specified medical buildings prescribed in those provisions that an individual or corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) acquires or constructs on or after the date on which the New Medical Care Act comes into effect, and with regard to specified medical buildings prescribed in Article 12-3, paragraph (1) or Article 45-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that an individual or corporation acquired or constructed before that date, the provisions then in force continue to govern.
前条の規定による改正後の租税特別措置法第十二条の三第一項又は第四十五条の二第三項の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）が新医療法の施行の日以後に取得又は建設をするこれらの規定に規定する特定医療用建物について適用し、個人又は法人が同日前に取得又は建設をした前条の規定による改正前の租税特別措置法第十二条の三第一項又は第四十五条の二第三項に規定する特定医療用建物については、なお従前の例による。