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Supplementary Provisions, Article 20Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第二十条（所得税法の一部改正に伴う経過措置）
Special installments under Article 101-2, paragraph (1) of the Act prior to amendment by the provisions of Article 2 are deemed to be social insurance premiums under Article 74, paragraph (2), item (ix) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.
第二条の規定による改正前の法第百一条の二第一項の規定による特別掛金は、前条の規定による改正後の所得税法第七十四条第二項第九号の社会保険料とみなして、同法の規定を適用する。