Supplementary Provisions, Article 7

①With regard to special local consumption tax 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 Local Tax Act prior to amendment by the provisions of Article 2; the same applies hereinafter in this Article) before the date of enforcement of the provisions of Article 2, the provisions then in force continue to govern.

②A prefectural governor is to, as provided by Prefectural Ordinance, have special collection agents of special local consumption tax return the identification cards prescribed in Article 120, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 2 that have been issued to them as of the day preceding the date of enforcement of the provisions of Article 2.

③The provisions of Article 129 of the Local Tax Act prior to amendment by the provisions of Article 2 remain in force with regard to the retention of books and documents recording the status of amusement, eating and drinking, and lodging and other acts of use before the date of enforcement of the provisions of Article 2, or the electronic or magnetic records or computer output microfilm prescribed in Article 129, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 2 in which those matters are recorded.