Supplementary Provisions, Article 5Application of Provisions on Consumption Tax on Meals, Drinks, etc.

The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it on or after October 1, 1974, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it before that date.