Supplementary Provisions, Article 130Transitional Measures Concerning Taking Delivery without Payment of Tax, etc.
第百三十条（未納税引取り等に係る経過措置）
If, on or after July 1, 2003, manufactured tobacco that was taken out of a bonded area before that date with an exemption from tobacco tax under the provisions of a law listed in the left-hand column of the following table comes to fall under the provisions of the law listed in the right-hand column of that table, the rate of tobacco tax on that manufactured tobacco is the tax rate referred to in Article 88, paragraph (2) of the New Act on Special Measures Concerning Taxation.
| Exemption provisions | Provisions on additional collection |
| Article 13, paragraph (1) of the Tobacco Tax Act | Article 13, paragraph (7) of that Act |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 11, paragraph (3) of that Act |
| Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 12, paragraph (4) of that Act |
| Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて平成十五年七月一日前に保税地域から引き取られた製造たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第二項の税率とする。
| 免除の規定 | 追徴の規定 |
| たばこ税法第十三条第一項 | 同法第十三条第七項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十一条第一項 | 同法第十一条第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 | 同法第十二条第四項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 | 同法第十三条第五項において準用する関税定率法第十五条第二項、第十六条第二項又は第十七条第四項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |