Supplementary Provisions, Article 154Transitional Measures Concerning Shipment Without Payment of Tax, etc.
第百五十四条（未納税移出等に係る経過措置）
With regard to manufactured tobacco shipped out of a manufacturing site of manufactured tobacco before July 1, 2006 that relates to a notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to that for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after July 1, 2006), if the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the rate of tobacco tax on that manufactured tobacco is the tax rate under Article 88, paragraph (3) or (6) of the New Act on Special Measures Concerning Taxation.
平成十八年七月一日前に製造たばこの製造場から移出された製造たばこで、たばこ税法第十二条第三項（同法第十四条第三項において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十二条第三項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなか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三項又は第六項の税率とする。