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Supplementary Provisions, Article 15Application of Provisions on Municipal Tobacco Consumption Tax

第十五条(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 to retailers or directly to consumers for domestic consumption on or after April 1, 1964, and for the portion relating to before that date, the provisions then in force continue to govern.

新法第四百六十五条の規定は、昭和三十九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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