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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 Article 144-2 of the New Act apply to special local consumption tax to be imposed on amusement, 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 the Effective Date, and with regard to special local consumption tax imposed on those acts before the Effective Date, the provisions then in force continue to govern.

新法第百四十四条の二の規定は、施行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、施行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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