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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.

新法第七十四条及び第七十四条の二の規定は、施行日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用し、同日前に係る分については、なお従前の例による。

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