Supplementary Provisions, Article 11Transitional Provisions Concerning Social Insurance Premium Deduction
第十一条（社会保険料控除に関する経過規定）
Of the expenses borne by local government employees on the basis of the system prescribed in Article 8, paragraph (8), item (viii) (Meaning of Social Insurance Premiums) of the Former Act (excluding those deducted from the overseas service allowance listed in Article 9, paragraph (1), item (vii) (Nontaxation of Overseas Service Allowance) of the Act), those paid, or deducted from salary, during the period from January 1, 1965 to June 30, 1971 are, notwithstanding the provisions of Article 208 (Scope of Social Insurance Premiums) of the New Order, to be included in the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act.
旧法第八条第八項第八号（社会保険料の意義）に規定する制度に基づき、地方公共団体の職員が負担する費用（法第九条第一項第七号（在勤手当の非課税）に掲げる在勤手当から控除されるものを除く。）のうち昭和四十年一月一日から昭和四十六年六月三十日までの間に支払われ又は給与から控除されるものは、新令第二百八条（社会保険料の範囲）の規定にかかわらず、法第七十四条第二項（社会保険料控除）に規定する社会保険料に含まれるものとする。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act of 1947 (Act No. 27 of 1947), which those provisions call the former Income Tax Act (旧所得税法).
Short name set inSupplementary Provisions, Article 3, paragraph (1)