Supplementary Provisions, Article 80Transitional Measures Concerning Special Provisions on Travel Tax
第八十条（通行税の特例に関する経過措置）
With regard to the application of the provisions of Article 95, paragraph (1) of the Act on Special Measures Concerning Taxation in the case where a transport business operator prescribed in Article 8 of the Travel Tax Act (Act No. 43 of 1940) provides services, on or after April 1, 1989, to passengers of aircraft flying on remote island air routes prescribed in that paragraph and receives, during the period from the Effective Date to March 31, 1989, consideration for the provision of services from passengers of aircraft flying on those remote island air routes, the phrase "5 percent" in that paragraph is deemed to be replaced with "3 percent".
通行税法（昭和十五年法律第四十三号）第八条に規定する運輸業者が、昭和六十四年四月一日以後に租税特別措置法第九十五条第一項に規定する離島航空路線を航行する航空機の乗客に対し役務を提供する場合において、施行日から昭和六十四年三月三十一日までの間に当該離島航空路線を航行する航空機の乗客から役務の提供に係る対価を領収する場合における同項の規定の適用については、同項中「百分の五」とあるのは、「百分の三」とする。
With regard to travel tax on passenger fares for aircraft flying on remote island air routes prescribed in Article 95, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before April 1, 1989, or on passenger fares received on or after that date as consideration for the provision of services by aircraft flying on those remote island air routes rendered before that date, the provisions then in force continue to govern.
昭和六十四年四月一日前に領収した旧租税特別措置法第九十五条第一項に規定する離島航空路線を航行する航空機の旅客運賃又は同日前に行つた当該離島航空路線を航行する航空機による役務の提供に係る対価として同日以後に領収する旅客運賃に係る通行税については、なお従前の例による。