Supplementary Provisions, Article 11
第十一条
With regard to prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern.
附則第一条第五号に掲げる規定の施行の日前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。