Supplementary Provisions, Article 11Transitional Measures Concerning Golf Course Use Tax
第十一条（ゴルフ場利用税に関する経過措置）
The provisions of Article 75-3 of the New Act (limited to the part relating to item (i)) and Article 12-2 of the Supplementary Provisions of the New Act apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date, and the provisions then in force continue to govern golf course use tax imposed on the use of golf courses before the Effective Date.
新法第七十五条の三（第一号に係る部分に限る。）及び新法附則第十二条の二の規定は、施行日以後のゴルフ場の利用に対して課すべきゴルフ場利用税について適用し、施行日前のゴルフ場の利用に対して課するゴルフ場利用税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 5 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 5 of 2020, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)