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Supplementary Provisions, Article 19Application of Provisions on Municipal Tobacco Consumption Tax

第十九条(市町村たばこ消費税に関する規定の適用)

The provisions of Article 465 of the New Act apply to manufactured tobacco sold on or after April 1, 1963 to retailers or directly to consumers for domestic consumption, and the provisions then in force continue to govern the portion relating to a time before that date.

新法第四百六十五条の規定は、昭和三十八年四月一日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用し、同日前に係る分については、なお従前の例による。

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