Supplementary Provisions, Article 5Transitional Measures Concerning Prefectural Tobacco Tax
第五条（道府県たばこ税に関する経過措置）
The provisions of Article 74-5 of the New Act and Article 12-2 of the Supplementary Provisions of the New Act apply to prefectural tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 74-2, paragraph (1) of the New Act or a sale or consumption under paragraph (2) of that Article (hereinafter referred to as "sale, etc." in this paragraph) made on or after the Effective Date, and with regard to prefectural tobacco tax imposed on manufactured tobacco relating to a sale, etc. made before the Effective Date, the provisions then in force continue to govern.
新法第七十四条の五及び附則第十二条の二の規定は、施行日以後に行われる新法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（以下この項において「売渡し等」という。）に係る製造たばこに対して課すべき道府県たばこ税について適用し、施行日前に行われた売渡し等に係る製造たばこに対して課する道府県たばこ税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1997, which the supplementary provisions (附則) of Act No. 9 of 1997 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
sale, etc.machine translation
「売渡し等」
A sale under Article 74-2, paragraph 1, or a sale or consumption, etc. under paragraph 2 of that Article, of the Local Tax Act as amended by Act No. 9 of 1997, of manufactured tobacco (製造たばこ) on which the prefectural tobacco tax (道府県たばこ税) is levied.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this paragraph