# 地方税法 / Local Tax Act — 第三十八条 (Supplementary Provisions, Article 38) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-38. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第三十八条 (Supplementary Provisions, Article 38)（病床転換支援金等に係る国民健康保険税の特例） — address `suppl-3251-226/art-38` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-38 - 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. --- ### 第三十八条（病床転換支援金等に係る国民健康保険税の特例） — Special Provisions on National Health Insurance Tax Relating to Bed Conversion Support Payment, etc. caption: machine translation, not official suppl-3251-226/art-38 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-38 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-38 **第一項** 高齢者の医療の確保に関する法律附則第二条に規定する政令で定める日までの間、第七百三条の四第一項から第三項まで及び第十二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第一項第一号 及び同法 、同法 、介護保険法 及び同法の規定による病床転換支援金等（以下この条において「病床転換支援金等」という。）、介護保険法 第二項第一号 、介護納付金及び 及び病床転換支援金等、介護納付金並びに 第二項第二号 の納付に要する費用に 及び病床転換支援金等の納付に要する費用に 第三項第一号ロ及び第二号ロ 、介護納付金及び 及び病床転換支援金等、介護納付金並びに 第十二項第一号 後期高齢者支援金等 後期高齢者支援金等及び病床転換支援金等 suppl-3251-226/art-38/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-38/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-38/par-1 Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, with regard to the application of Article 703-4, paragraphs (1) through (3) and paragraph (12), the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively. Paragraph (1), item (i) , and the contribution for administrative expenses , the contribution for administrative expenses that Act, the payment under the provisions of the Long-Term Care Insurance Act that Act and the bed conversion support payment, etc. under the provisions of that Act (hereinafter in this Article referred to as "bed conversion support payment, etc."), the payment under the provisions of the Long-Term Care Insurance Act Paragraph (2), item (i) , the long-term care payment and and the bed conversion support payment, etc., the long-term care payment and Paragraph (2), item (ii) payment of the national health insurance business contribution payment of the national health insurance business contribution and the bed conversion support payment, etc. Paragraph (3), item (i), (b) and item (ii), (b) , the long-term care payment and and the bed conversion support payment, etc., the long-term care payment and Paragraph (12), item (i) aid for the old-old, etc. aid for the old-old, etc. and bed conversion support payment, etc. machine translation, not official --- ## Cites - suppl-3251-226/art-38/par-1: 第七百三条の四第一項から第三項まで → 地方税法 第七百三条の四第一項 (Article 703-4, paragraph (1)), art-703-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1 - suppl-3251-226/art-38/par-1: 第七百三条の四第一項から第三項まで → 地方税法 第七百三条の四第二項 (Article 703-4, paragraph (2)), art-703-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2 - suppl-3251-226/art-38/par-1: 第七百三条の四第一項から第三項まで → 地方税法 第七百三条の四第三項 (Article 703-4, paragraph (3)), art-703-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3 - suppl-3251-226/art-38/par-1: 第十二項 → 地方税法 第七百三条の四第十二項 (Article 703-4, paragraph (12)), art-703-4/par-12 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12 - suppl-3251-226/art-38/par-1: 同条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-3251-226/art-38/par-1: 第一項第一号 → 地方税法 第七百三条の四第一項第一号 (Article 703-4, paragraph (1), item (i)), art-703-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-1 - suppl-3251-226/art-38/par-1: 第二項第一号 → 地方税法 第七百三条の四第二項第一号 (Article 703-4, paragraph (2), item (i)), art-703-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-1 - suppl-3251-226/art-38/par-1: 第二項第二号 → 地方税法 第七百三条の四第二項第二号 (Article 703-4, paragraph (2), item (ii)), art-703-4/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-2 - suppl-3251-226/art-38/par-1: 第三項第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1 - suppl-3251-226/art-38/par-1: 第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2 - suppl-3251-226/art-38/par-1: 第十二項第一号 → 地方税法 第七百三条の四第十二項第一号 (Article 703-4, paragraph (12), item (i)), art-703-4/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第三十一条第一項（国民健康保険税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-31/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-223, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-223, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27