Supplementary Provisions, Article 37Application of Provisions on Municipal Tobacco Consumption Tax
第三十七条(市町村たばこ消費税に関する規定の適用)
The provisions of Articles 464 and 465 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)