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Supplementary Provisions, Article 5Application of Provisions on Amusement Facility Use Tax

第五条(娯楽施設利用税に関する規定の適用)

The provisions of Articles 75 and 78 of the New Act apply to amusement facility use tax to be imposed on the use of facilities on or after the Effective Date, and the provisions then in force continue to govern amusement facility use tax imposed on the use of facilities before that date.

新法第七十五条及び第七十八条の規定は、施行日以後における施設の利用に対して課すべき娯楽施設利用税について適用し、同日前における施設の利用に対して課する娯楽施設利用税については、なお従前の例による。

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