1 article
Supplementary Provisions, Article 110Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
第百十条（たばこ税の税率の特例に関する経過措置）
The provisions then in force continue to govern tobacco tax on cigarettes prescribed in Article 88-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020.
令和二年十月一日前に課した、又は課すべきであった新租税特別措置法第八十八条の二第一項に規定する紙巻たばこに係るたばこ税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.