Supplementary Provisions, Article 4Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第四条（地方税法の一部改正に伴う経過措置）
The provisions of Article 103 of the Local Tax Act as amended by the provisions of Article 3 apply to golf course use tax to be imposed on the use of a golf course on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern golf course use tax imposed on the use of a golf course before the Effective Date.
第三条の規定による改正後の地方税法第百三条の規定は、この法律の施行の日（以下「施行日」という。）以後におけるゴルフ場の利用に対して課すべきゴルフ場利用税について適用し、施行日前におけるゴルフ場の利用に対して課するゴルフ場利用税については、なお従前の例による。
The provisions of the Local Tax Act as amended by the provisions of Article 3 concerning bathing tax apply to bathing tax to be imposed on bathing on or after the Effective Date, and the provisions then in force continue to govern bathing tax imposed on bathing before the Effective Date.
第三条の規定による改正後の地方税法の規定中入湯税に関する部分は、施行日以後における入湯に対して課すべき入湯税について適用し、施行日前における入湯に対して課する入湯税については、なお従前の例による。
The provisions then in force continue to govern special ward tobacco tax imposed on manufactured tobacco relating to a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article, made before the Effective Date.
施行日前に行われた地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等に係る製造たばこに対して課する特別区たばこ税については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Act No. 54 of 1998, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.