1 article
Supplementary Provisions, Article 5Application of Provisions on Amusement Facility Use Tax
第五条（娯楽施設利用税に関する規定の適用）
The provisions of Article 112-2 of the New Act apply to amusement facility use tax to be imposed on the use of golf courses on or after July 1, 1971, and the provisions then in force continue to govern amusement facility use tax imposed on the use of golf courses before that date.
新法第百十二条の二の規定は、昭和四十六年七月一日以後におけるゴルフ場の利用に対して課すべき娯楽施設利用税について適用し、同日前におけるゴルフ場の利用に対して課する娯楽施設利用税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the New Actmachine translation
「新法」
This Act as amended by Act No. 11 of 1971.
Short name set inSupplementary Provisions, Article 2, paragraph (1)