Supplementary Provisions, Article 12Transitional Measures Concerning Prefectural Tobacco Tax
第十二条（道府県たばこ税に関する経過措置）
The provisions of Article 74-24, paragraphs (1) and (2) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-20, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern prefectural tobacco tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第七十四条の二十四第一項及び第二項の規定は、二号施行日以後に地方税法第七十四条の二十第一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し、二号施行日前に当該提出期限が到来した道府県たばこ税については、なお従前の例による。
returnmachine translation
「申告書」
From Article 74-20 to the end of the section on the prefectural tobacco tax (道府県たばこ税), the return under Article 74-10, paragraph 1, 2, 3 or 5, which the prefectural governor corrects where the tax base quantity, tax or refund in it differs from the governor's own investigation.
Short name set inArticle 74-20, paragraph (1)· applies only in this section
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)