1 article
Supplementary Provisions, Article 24
第二十四条
Except as provided in the following paragraph, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions.
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2019, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 109/100".
令和元年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百九を乗じて得た割合」とする。
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