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Supplementary Provisions, Article 127Transitional Measures Concerning Special Provisions on Tobacco Tax Rates

第百二十七条(たばこ税の税率の特例に関する経過措置)

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax imposed, or that should have been imposed, before the provisions of (limited to the provisions amending (excluding the part replacing "March 31, 2010" with "March 31, 2011")) come into effect.

この附則に別段の定めがあるものを除き、の規定(の改正規定(「平成二十二年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。)に限る。)の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。

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