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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 78, paragraph (1) and 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 June 1, 1973, and for amusement facility use tax imposed on the use of golf courses before that date, the provisions then in force continue to govern.

新法第七十八条第一項及びの規定は、昭和四十八年六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。

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