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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 Article 78, paragraphs (1), (2) and (4) of the New Act apply to amusement facility use tax to be imposed on the use of the facilities set forth in the items of Article 75, paragraph (1) of the New Act on or after June 1, 1977, and the provisions then in force continue to govern amusement facility use tax imposed on the use of those facilities before that date.

新法第七十八条第一項、第二項及び第四項の規定は、昭和五十二年六月一日以後における新法第七十五条第一項各号に掲げ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、同日前における当該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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