The Feast and Amusement Tax Act was first promulgated in April 1942 with a view to supporting the financing of local governments and to extend protection to social customs. The feast tax, however, proved too difficult to administer. Audit manpower in the competent authorities was insufficient to prevent tax evasion by consumers and restaurants for their mutual benefit. Further, few developed countries have levied a feast tax. Thus, to improve the tax system and to lessen the difficulties in tax administration, the government abolished the Feast and Amusement Tax Act in June 1980, canceling the feast tax as such and integrating it into the business tax; the Amusement Tax Act was enacted at the same time as the legal basis for the assessment of the amusement tax.