# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（社会保険診療報酬の源泉徴収税率の軽減に関する経過措置） — address `suppl-3591-6/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6 - 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. --- ### 第六条（社会保険診療報酬の源泉徴収税率の軽減に関する経過措置） — Transitional Measures Concerning Reduction of the Withholding Tax Rate on Fees for Social Insurance Medical Care caption: machine translation, not official suppl-3591-6/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6 **第一項** 旧法第二十七条の規定は、同条に規定する個人が同条に規定する給付又は医療につき昭和五十九年十二月一日前に支払を受けるべき金額で同日以後に支払を受けるものについては、なおその効力を有する。 suppl-3591-6/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6/par-1 The provisions of Article 27 of the Former Act remain in force with respect to amounts that an individual prescribed in that Article was to receive before December 1, 1984 for benefits or medical care prescribed in that Article and that are received on or after that date. machine translation, not official **第二項** 昭和五十九年において前項に規定する給付又は医療につき支払を受けるべき金額（所得税法（昭和四十年法律第三十三号）第二百四条第一項の規定により源泉徴収された又はされるべきであつたものに限る。）のある居住者の昭和六十年分の所得税に係る同法第百四条第一項に規定する予定納税基準額の計算については、政令で定める。 suppl-3591-6/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6/par-2 The calculation of the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) for income tax for 1985 of a resident who has amounts to be received in 1984 for the benefits or medical care prescribed in the preceding paragraph (limited to amounts that were, or should have been, withheld at the source pursuant to the provisions of Article 204, paragraph (1) of that Act) is specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3591-6/art-6/par-2: 同法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1 - suppl-3591-6/art-6/par-2: 所得税法（昭和四十年法律第三十三号）第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1 - suppl-3591-6/art-6/par-2: 前項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3591-6/art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-2 - 租税特別措置法 附則第六条第二項（社会保険診療報酬の源泉徴収税率の軽減に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6/par-2 --- ## 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-20261007T211206-323, 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