Supplementary Provisions, Article 8Transitional Measures Concerning Special Local Consumption Tax
第八条（特別地方消費税に関する経過措置）
The provisions of the New Act relating to special local consumption tax apply to special local consumption tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after the Effective Date.
With respect to consumption tax on meals, drinks, etc. imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Former Act) before the Effective Date, the provisions then in force continue to govern.
施行日前における遊興、飲食及び宿泊並びにその他の利用行為（旧法第百十三条第一項に規定するその他の利用行為をいう。）に対して課する料理飲食等消費税については、なお従前の例による。
An application for registration made under the provisions of Article 120, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of consumption tax on meals, drinks, etc. is deemed to be an application for registration under the provisions of Article 120, paragraph (1) of the New Act with respect to the place concerned.
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 consumption tax on meals, drinks, etc. pursuant to the provisions of Article 120, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to the place concerned pursuant to the provisions of Article 120, paragraph (2) of the New Act.
この法律の施行の際現に旧法第百二十条第二項の規定により料理飲食等消費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、当該場所について新法第百二十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 consumption tax on meals, drinks, etc. that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 120, 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 special local consumption tax pursuant to the provisions of Article 120, paragraph (2) of the New Act, to be an identification card issued with respect to the place concerned pursuant to the provisions of that paragraph.
この法律の施行の際現に旧法第百二十条第二項の規定により交付を受けている料理飲食等消費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百二十条第二項の規定に基づく特別地方消費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、当該場所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 consumption tax on meals, drinks, etc. return the identification card under Article 120, paragraph (2) of the Former Act, and the form issued by the prefecture under the provisions of the main clause of Article 129, paragraph (4) of the Former Act, that were issued to or held by it on the day preceding the Effective Date.
The provisions of Article 129, paragraphs (1), (2) and (7) of the Former Act remain in force with respect to the retention of copies of receipts under paragraph (1) or (2) of that Article, or copies of documents to become receipts, prepared before the Effective Date.
旧法第百二十九条第一項、第二項及び第七項の規定は、施行日前に作成された同条第一項又は第二項の領収証の写し又は領収証となるべき書類の写しの保管については、なおその効力を有する。
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.