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Supplementary Provisions, Article 9Application of Provisions on Special Provisions on Tax Base of Consumption Tax on Meals, Drinks, etc.

第九条(料理飲食等消費税の課税標準の特例に関する規定の適用)

The designation of inns, restaurants and other similar places prescribed in Article 114-3, paragraph (2) of the New Act may be made even before August 1, 1966.

に規定する旅館及び飲食店その他これに類する場所の指定は、昭和四十一年八月一日前においても行なうことができる。

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