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Supplementary Provisions, Article 6Transitional Measures Concerning Special Local Consumption Tax

第六条(特別地方消費税に関する経過措置)

The provisions of the New Act concerning special local consumption tax apply to special local consumption tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after July 1, 1991, and for special local consumption tax imposed on those acts before that date, the provisions then in force continue to govern.

新法の規定中特別地方消費税に関する部分は、平成三年七月一日以後における遊興、飲食及び宿泊並びにその他の利用行為(に規定するその他の利用行為をいう。)に対して課すべき特別地方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特別地方消費税については、なお従前の例による。

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