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Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Tobacco Consumption Tax

第四条（道府県たばこ消費税に関する経過措置）

Except as otherwise specially provided, the provisions of Chapter II, Section 4 of the New Act apply to prefectural tobacco consumption tax to be imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 74-4, paragraph (1) of the New Act that took place on or after the Effective Date, and for prefectural tobacco consumption tax imposed on manufactured tobacco sold by the Japan Monopoly Corporation before the Effective Date, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法第二章第四節の規定は、施行日以後に行われた新法第七十四条の四第一項に規定する売渡し等に係る製造たばこに対して課すべき道府県たばこ消費税について適用し、施行日前に日本専売公社が売り渡した製造たばこに対して課する道府県たばこ消費税については、なお従前の例による。

With regard to the tax amount relating to prefectural tobacco consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, and for which Japan Tobacco Inc. is to succeed to the obligation to pay under Article 12, paragraph (1) of the Supplementary Provisions of the Act on Japan Tobacco Inc. (Act No. 69 of 1984), Japan Tobacco Inc. is to file and pay it in the manner of the provisions of Chapter II, Section 4 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act").

前項の規定によりなお従前の例によることとされる道府県たばこ消費税に係る税額で日本たばこ産業株式会社が日本たばこ産業株式会社法（昭和五十九年法律第六十九号）附則第十二条第一項の規定によりその納付義務を承継することとなるものについては、日本たばこ産業株式会社が第一条の規定による改正前の地方税法（以下「旧法」という。）第二章第四節の規定の例により申告納付するものとする。

Where manufactured tobacco sold by the Japan Monopoly Corporation for export before the Effective Date, or other manufactured tobacco specified by Cabinet Order, is possessed on the Effective Date by a person other than a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act, then, for that manufactured tobacco, the person possessing it is deemed to be a wholesale seller, etc. prescribed in that paragraph.

施行日前に日本専売公社が輸出のため売り渡した製造たばこその他の製造たばこで政令で定めるものが、施行日において新法第七十四条の二第一項に規定する卸売販売業者等以外の者により所持されている場合には、当該製造たばこについては、当該製造たばこを所持する者を同項に規定する卸売販売業者等とみなす。

Where Japan Tobacco Inc., due to cancellation of a sales contract or other unavoidable reasons, receives, on or after the Effective Date, the return of manufactured tobacco possessed on the Effective Date by a person deemed to be a tobacco retailer under Article 10, paragraph (1) of the Supplementary Provisions of the Tobacco Business Act (Act No. 68 of 1984) (hereinafter in this paragraph and in Article 6, paragraph (4) of the Supplementary Provisions referred to as a "continuing tobacco retailer"), the return of that manufactured tobacco is deemed to be the return of manufactured tobacco that Japan Tobacco Inc. sold to that continuing tobacco retailer on the Effective Date, and Article 74-14 of the New Act applies. In this case, the amount of tobacco consumption tax paid or to be paid, as prescribed in paragraph (1) of that Article, for that manufactured tobacco is to be the amount equivalent to the amount of tobacco consumption tax that the Japan Monopoly Corporation paid, or should have paid, for that manufactured tobacco under Article 74-4, paragraph (2) of the Former Act.

日本たばこ産業株式会社が、販売契約の解除その他やむを得ない理由により、たばこ事業法（昭和五十九年法律第六十八号）附則第十条第一項の規定により小売販売業者とみなされた者（以下この項及び附則第六条第四項において「継続小売販売業者」という。）が施行日に所持する製造たばこにつき、施行日以後に返還を受けた場合には、当該製造たばこの返還は、日本たばこ産業株式会社が施行日に当該継続小売販売業者に売り渡した製造たばこの返還とみなして、新法第七十四条の十四の規定を適用する。この場合において、当該製造たばこにつき同条第一項に規定する納付された、又は納付されるべきたばこ消費税額は、日本専売公社が当該製造たばこにつき、旧法第七十四条の四第二項の規定により納付した、又は納付すべきであつたたばこ消費税額に相当する金額とするものとする。

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Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Tobacco Consumption Tax