# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十六条 (Supplementary Provisions, Article 56)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十六条 (Supplementary Provisions, Article 56)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-3591-77/art-56`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-56
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-56
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第五十六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-77/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-56</sup>

**第一項**  旧日雇健保法の規定による療養の給付（旧日雇健保法の規定によつて家族療養費を支給すべき被扶養者に係る療養を含む。）は、この法律による改正後の租税特別措置法第二十六条第一項及び第六十七条第一項の適用については、同法第二十六条第一項に規定する社会保険診療とみなす。
<sup>suppl-3591-77/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-56/par-1</sup>
For the purpose of applying Article 26, paragraph (1) and Article 67, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by this Act, medical treatment benefits under the provisions of the former Day Laborers Health Insurance Act (including medical treatment for a dependent for whom family medical treatment expenses are to be paid under the provisions of the former Day Laborers Health Insurance Act) are deemed to be social insurance medical care prescribed in Article 26, paragraph (1) of that Act.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-326, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07