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Supplementary Provisions, Article 6Application of Provisions on Prefectural Tobacco Consumption Tax and Municipal Tobacco Consumption Tax

第六条(道府県たばこ消費税及び市町村たばこ消費税に関する規定の適用)

The provisions of Article 74, paragraph (7) and Article 464, paragraph (4) of the New Act apply from prefectural tobacco consumption tax and municipal tobacco consumption tax for fiscal year 1976, and the provisions then in force continue to govern prefectural tobacco consumption tax and municipal tobacco consumption tax for fiscal year 1975.

及びの規定は、昭和五十一年度分の道府県たばこ消費税及び市町村たばこ消費税から適用し、昭和五十年度分の道府県たばこ消費税及び市町村たばこ消費税については、なお従前の例による。

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