1 article
Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on the Travel Tax
第二十五条（通行税の特例に関する経過措置）
The provisions of Article 95 of the New Act apply to travel tax on the passenger fares of aircraft prescribed in paragraph (1) of that Article for flights which the passengers of that aircraft board on or after May 1, 1980, and which are received from those passengers on or after the Effective Date.
新法第九十五条の規定は、同条第一項に規定する航空機の乗客が昭和五十五年五月一日以後に搭乗する当該航空機の旅客運賃で、施行日以後に当該乗客から領収するものに係る通行税について適用する。
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