Supplementary Provisions, Article 11Transitional Measures Concerning Municipal Tobacco Tax

①The provisions of Article 485-13, paragraph (1) of the New Act apply to municipal tobacco tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern municipal tobacco tax for fiscal years up to and including fiscal year 2003.

②With regard to the application of the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2004, in that paragraph, the phrase "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide" is deemed to be replaced with "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide, multiplied by 112/100", and the phrase "the amount equivalent to the excess" is deemed to be replaced with "an amount equivalent to one-half of the amount equivalent to the excess".

③With regard to the application of the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2005, in that paragraph, the phrase "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide" is deemed to be replaced with "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide, multiplied by 104/100".