Supplementary Provisions, Article 14Application of Provisions on Municipal Tobacco Consumption Tax
第十四条（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 by the Japan Monopoly Corporation to retailers or consumers on or after March 1, 1967, and the provisions then in force continue to govern manufactured tobacco so sold before that date.
新法第四百六十五条の規定は、日本専売公社が昭和四十二年三月一日以後小売人又は消費者に売り渡した製造たばこについて適用し、同日前に当該売渡しをした製造たばこについては、なお従前の例による。
The Japan Monopoly Corporation must file and pay, by June 30 or July 31 of that year respectively, the amount of municipal tobacco consumption tax equivalent to the difference between the amount of municipal tobacco consumption tax calculated by applying the tax rate prescribed in Article 465 of the New Act to manufactured tobacco sold to retailers or consumers in March 1967 or April 1967 and the amount of municipal tobacco consumption tax calculated by applying the tax rate prescribed in Article 465 of the Former Act to the manufactured tobacco so sold.
The provisions of Article 467, paragraphs (2) through (5) and Article 469 of the New Act apply mutatis mutandis to the filing and payment of municipal tobacco consumption tax under the preceding paragraph and the payment of delinquency charge on that municipal tobacco consumption tax.
新法第四百六十七条第二項から第五項まで及び第四百六十九条の規定は、前項の規定による市町村たばこ消費税の申告納付及び当該市町村たばこ消費税に係る延滞金の納付について準用する。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 25 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 25 of 1967 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (2)