# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（社会保険診療報酬の所得計算の特例に関する経過措置） — address `suppl-3541-15/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-10 - 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. --- ### 第十条（社会保険診療報酬の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Care Fees caption: machine translation, not official suppl-3541-15/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-10 **第一項** 医業又は歯科医業を営む個人が、昭和五十四年において新法第二十六条第一項に規定する社会保険診療につき支払を受けるべき金額を有する場合には、昭和五十四年分の所得税に係る同項の規定の適用については、同項の表の下欄中「百分の七十」とあるのは「百分の七十・五」と、「百分の六十二」とあるのは「百分の六十四・五」と、「百分の五十七」とあるのは「百分の六十・七五」と、「百分の五十二」とあるのは「百分の五十七」とする。 suppl-3541-15/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-10/par-1 If an individual engaged in medical practice or dental practice has, in 1979, amounts to be received for social insurance medical care prescribed in Article 26, paragraph (1) of the New Act, with regard to the application of the provisions of that paragraph to income tax for 1979, the phrase "70 percent" in the right-hand column of the table in that paragraph is deemed to be replaced with "70.5 percent", the phrase "62 percent" with "64.5 percent", the phrase "57 percent" with "60.75 percent", and the phrase "52 percent" with "57 percent". machine translation, not official --- ## 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-20261007T211206-306, 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