Supplementary Provisions

This Act comes into effect on the date of promulgation, and the amending provisions concerning admission tax, amusement, eating and drinking tax and electricity and gas tax apply from the day specified by Cabinet Order within the period up to April 1, 1953 (for the portion concerning electricity and gas tax subject to special collection, with respect to charges to be received on or after that day), the amending provisions concerning the corporation tax levy of municipal inhabitant tax apply from the business year that includes January 1, 1952, the amending provisions concerning advertisement tax and customer attendant tax apply from July 1, 1952, and the other amending provisions apply from local taxes for fiscal year 1952. In this case, advertisement tax and customer attendant tax that are annual taxes or periodic taxes are to be imposed on a monthly pro rata basis up to June 1952.