Supplementary Provisions, Article 2Transitional Measures Concerning Security for Preservation

The security for local government levies relating to prefectural tobacco consumption tax, amusement facility use tax, consumption tax on meals, drinks, etc. or municipal tobacco consumption tax provided pursuant to the provisions of Article 16-3 of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") is deemed to be security for local government levies relating to prefectural tobacco tax, golf course use tax, special local consumption tax or municipal tobacco tax, respectively, provided pursuant to the provisions of Article 16-3 of the Local Tax Act after amendment (hereinafter referred to as the "New Act").