Supplementary Provisions, Article 8Transitional Measures Concerning Prefectural Tobacco Tax
第八条（道府県たばこ税に関する経過措置）
The provisions of Article 74-23, paragraph (4) and Article 74-24, paragraph (3) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-23, paragraph (1) or Article 74-24, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 74-23 of the Former Act (excluding that to which Article 74-23, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 74-24 of the Former Act, pertaining to prefectural tobacco tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 74-23, paragraph (4) of the New Act.
新法第七十四条の二十三第四項及び第七十四条の二十四第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十四条の二十三第一項又は第七十四条の二十四第二項に規定する申告書の提出期限が到来する道府県たばこ税について適用する。この場合において、同日前に当該提出期限が到来した道府県たばこ税に係る旧法第七十四条の二十三に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第七十四条の二十四に規定する重加算金は、新法第七十四条の二十三第四項に規定する不申告加算金等とみなす。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 13 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 13 of 2016 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)