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Futsal began in the 1930s in South America as a version of association football (soccer), taking elements of its parent game into an indoor format so players could still play during inclement weather. Over the years, both sports have developed, creating a situation where the two sports share common traits while also hosting various differences.
The Laws of the Game for each sport both have 17 laws, all of which cover the same topics, although with some variations in certain areas.