Supplementary Provisions, Article 6Application of Provisions on Consumption Tax on Meals, Drinks, etc.
第六条（料理飲食等消費税に関する規定の適用）
The provisions of Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after October 1, 1973, and for consumption tax on meals, drinks, etc. imposed on those acts before that date, the provisions then in force continue to govern.
新法第百十四条の四、第百十四条の五第一項及び第百二十九条第三項の規定は、昭和四十八年十月一日以後における飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき料理飲食等消費税について適用し、同日前におけるこれらの行為に対して課する料理飲食等消費税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 23 of 1973.
Short name set inSupplementary Provisions, Article 2, paragraph (1)