第二十七条
Supplementary Provisions, Article 27
Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions.
別段の定めがあるものを除き、附則第一条第十一号に掲げる規定の施行の日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2022, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 112/100".
令和四年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百十二を乗じて得た割合」とする。
With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2023, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 105/100".
令和五年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百五を乗じて得た割合」とする。