Supplementary Provisions, Article 6Transitional Measures Concerning Consumption Tax on Meals, Drinks, etc.

The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and the eating and drinking accompanying it on or after January 1, 1984, and for consumption tax on meals, drinks, etc. imposed on lodging at an inn and the eating and drinking accompanying it before that date, the provisions then in force continue to govern.