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.
the New Actmachine translation
「新法」
This Act as amended by Act No. 11 of 1972.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1972, which the supplementary provisions (附則) of Act No. 11 of 1972 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)