Supplementary Provisions, Article 9Transitional Measures Concerning Municipal Tobacco Consumption Tax

①For municipal tobacco consumption tax imposed, or that should have been imposed, before May 1, 1986 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.

②If there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that possesses for sale on the designated day manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco consumption tax under Article 21, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed that manufactured tobacco on the designated day from their manufacturing sites of manufactured tobacco, municipal tobacco consumption tax is imposed, on the basis that those persons are deemed to have sold that manufactured tobacco on the designated day, as wholesale sellers, etc., to a tobacco retailer, in the municipality where the storage place of that manufactured tobacco is located if those persons are wholesale sellers, etc., or where the business office of the tobacco retailer that directly manages that manufactured tobacco is located if those persons are tobacco retailers. In this case, the tax base of that municipal tobacco consumption tax is the number of sticks of the manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco consumption tax is 290 yen per 1,000 sticks.

③A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Home Affairs, to the mayor of the municipality where that storage place or business office of the tobacco retailer is located, within one month from the designated day:

④Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return concerning prefectural tobacco consumption tax prescribed in Article 5, paragraph (3) of the Supplementary Provisions or the return concerning tobacco consumption tax prescribed in Article 21, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986), to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.

⑤A person who has submitted the return under paragraph (3) must, by October 31, 1986, pay to the municipality to which the return was submitted the amount equivalent to the amount of municipal tobacco consumption tax listed in item (ii) of that paragraph stated in that return.

⑦Where a wholesale seller, etc. has, due to cancellation of a sales contract or any other unavoidable reason, received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of the municipality, on which municipal tobacco consumption tax was imposed, or should have been imposed, pursuant to the provisions of paragraph (2), the amount equivalent to that municipal tobacco consumption tax is, in accordance with the provisions of Article 477 of the New Act, deducted from the amount of municipal tobacco consumption tax relating to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the amount of municipal tobacco consumption tax paid, or that should have been paid, on that manufactured tobacco. In this case, a document stating the details of the quantity of each item of the manufactured tobacco relating to the return must be attached, as provided by Order of the Ministry of Home Affairs, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of the New Act.