Supplementary Provisions, Article 113Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第百十三条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the preceding Article apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the preceding Article that was provided before the Effective Date.
前条の規定による改正後の租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二項に規定する社会保険診療について適用し、施行日前に行われた前条の規定による改正前の租税特別措置法第二十六条第二項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。