Supplementary Provisions, Article 7Transitional Measures Concerning Golf Course Use Tax
第七条（ゴルフ場利用税に関する経過措置）
The provisions of the New Act relating to golf course use tax apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date.
With respect to amusement facility use tax imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
施行日前における旧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る娯楽施設利用税については、なお従前の例による。
A declaration concerning a tax agent made under the provisions of Article 81 of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be a declaration concerning a tax agent made under the provisions of Article 79 of the New Act with respect to that golf course.
An application for registration made under the provisions of Article 89, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be an application for registration under the provisions of Article 84, paragraph (1) of the New Act with respect to that golf course.
施行日前にゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者が行つた旧法第八十九条第一項の規定による登録の申請は、当該ゴルフ場に係る新法第八十四条第一項の規定による登録の申請とみなす。
A person who, at the time of enforcement of this Act, is actually in receipt of an identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to that golf course pursuant to the provisions of Article 84, paragraph (2) of the New Act.
この法律の施行の際現に旧法第八十九条第二項の規定によりゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者に係る証票の交付を受けている者は、当該ゴルフ場について新法第八十四条第二項の規定により証票の交付を受けている者とみなす。
An identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed, as provided by Prefectural Ordinance, until a new identification card is issued as an identification card for a special collection agent of golf course use tax pursuant to the provisions of Article 84, paragraph (2) of the New Act, to be an identification card issued with respect to that golf course pursuant to the provisions of that paragraph.
この法律の施行の際現に旧法第八十九条第二項の規定により交付を受けているゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者に係る証票は、条例の定めるところにより新法第八十四条第二項の規定に基づくゴルフ場利用税の特別徴収義務者に係る証票として新たな証票が交付されるまでの間、当該ゴルフ場について同項の規定により交付された証票とみなす。
The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of amusement facility use tax return the identification card under Article 89, paragraph (2) of the Former Act that was issued to it on the day preceding the Effective Date.
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 110 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 110 of 1988 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1989, which the supplementary provisions (附則) of Act No. 110 of 1988 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.