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Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees

第二十条(社会保険診療報酬の所得計算の特例に関する経過措置)

The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in that is provided on or after October 1, 2005, and the provisions then in force continue to govern social insurance medical care prescribed in of the Former Act on Special Measures Concerning Taxation that was provided before that date.

の規定は、平成十七年十月一日以後に行われるに規定する社会保険診療について適用し、同日前に行われたに規定する社会保険診療については、なお従前の例による。

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