Supplementary Provisions, Article 6Transitional Measures Concerning Municipal Tobacco Consumption Tax
第六条（市町村たばこ消費税に関する経過措置）
Except as otherwise specially provided, the provisions of Chapter III, Section 4 of the New Act apply to municipal tobacco consumption tax to be imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 467, paragraph (1) of the New Act that took place on or after the Effective Date, and for municipal 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、新法第三章第四節の規定は、施行日以後に行われた新法第四百六十七条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市町村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市町村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 municipal 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., Japan Tobacco Inc. is to file and pay it in the manner of the provisions of Chapter III, Section 4 of the Former Act.
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 465, 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四百六十五条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 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 477 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 467, paragraph (2) of the Former Act.
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
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on municipal tobacco tax (たばこ税), a manufacturer of manufactured tobacco (製造たばこ), a specified seller (特定販売業者) or a wholesale seller (卸売販売業者) — the persons on whom the tax is levied when they sell manufactured tobacco to a retail seller (小売販売業者).
Short name set inArticle 465, paragraph (1)· applies only in this section
sale, etc.machine translation
「売渡し等」
A sale of manufactured tobacco (製造たばこ) by a manufacturer, specified seller or wholesaler (卸売販売業者等) to a retailer under Article 465, paragraph 1, or its sale to anyone other than a wholesaler or retailer, or its consumption or other disposal, under paragraph 2 of that Article; the number of cigarettes so sold or disposed of is the base of the municipal tobacco tax (市町村たばこ税).
Short name set inArticle 467, paragraph (1)· applies only in this provision and in Article 467, paragraph (3), item (ii), (a)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 88 of 1984.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1985, which the supplementary provisions (附則) of Act No. 88 of 1984 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 88 of 1984 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)
continuing tobacco retailermachine translation
「継続小売販売業者」
A person deemed a tobacco retail seller (小売販売業者) under Article 10, paragraph 1 of the supplementary provisions (附則) of the Tobacco Business Act (Act No. 68 of 1984).
Short name set inSupplementary Provisions, Article 4, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 6, paragraph (4)
cancellation
解除
Ending a contract by one party's notice to the other, where the contract or the law gives that party a right to cancel (Civil Code, Article 540, paragraph (1)). The Civil Code lets a party cancel for the other's failure to perform: after a demand to perform within a reasonable time that is not met, unless what is still missing is minor (Article 541), or at once where performance has become wholly impossible, or the other party has clearly refused to perform, among other cases where performance clearly will not come (Article 542, paragraph (1)). On cancellation each party must put the other back in the position before the contract, and damages can still be claimed (Article 545, paragraphs (1) and (4)); a lease, though, ends only from then on (Article 620). Cancellation differs from rescission (取消し), after which the act is treated as void from the start (Article 121).
Written by AI using Civil Code, Arts. 121, 540, 541, 542, 545, 620 as a reference.