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Supplementary Provisions, Article 6Transitional Measures Concerning Prefectural Tobacco Tax and Municipal Tobacco Tax

第六条(道府県たばこ税及び市町村たばこ税に関する経過措置)

For prefectural tobacco tax and municipal tobacco tax imposed, or that should have been imposed, before May 1, 1999, the provisions then in force continue to govern.

平成十一年五月一日前に課した、又は課すべきであった道府県たばこ税及び市町村たばこ税については、なお従前の例による。

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