Supplementary Provisions, Article 20Application of Provisions on Prefectural Tobacco Consumption Tax
第二十条(道府県たばこ消費税に関する規定の適用)
The provisions of Articles 74 and 74-2 of the New Act apply to manufactured tobacco sold on or after the Effective Date to retailers or directly to consumers for domestic consumption, and the provisions then in force continue to govern the portion relating to a time before that date.
the New Actmachine translation
「新法」
This Act as amended by Act No. 51 of 1962.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 51 of 1962, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 6, paragraph (1)