Supplementary Provisions, Article 5Transitional Measures Concerning Amusement Facility Use Tax
第五条(娯楽施設利用税に関する経過措置)
The provisions of Article 78, paragraphs (1) and (3) of the New Act apply to amusement facility use tax to be imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the New Act on or after June 1, 1983, and for amusement facility use tax imposed on the use of those facilities before that date, the provisions then in force continue to govern.
新法第七十八条第一項及び第三項の規定は、昭和五十八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。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 13 of 1983.
Short name set inSupplementary Provisions, Article 2, paragraph (1)