Supplementary Provisions, Article 10Application of Provisions on Prefectural Tobacco Consumption Tax

①The provisions of Article 74-2 of the New Act apply to manufactured tobacco sold by the Japan Monopoly Corporation to retailers or consumers on or after March 1, 1967, and the provisions then in force continue to govern manufactured tobacco so sold before that date.

②The Japan Monopoly Corporation must file and pay, by June 30 or July 31 of that year respectively, the amount of prefectural tobacco consumption tax equivalent to the difference between the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the New Act to manufactured tobacco sold to retailers or consumers in March 1967 or April 1967 and the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") to the manufactured tobacco so sold.

③The provisions of Article 74-4, paragraphs (2) through (5) and Article 74-5 of the New Act apply mutatis mutandis to the filing and payment of prefectural tobacco consumption tax under the preceding paragraph and the payment of delinquency charge on that prefectural tobacco consumption tax.