Supplementary Provisions, Article 6Transitional Measures Concerning Prefectural Tobacco Tax
第六条（道府県たばこ税に関する経過措置）
The provisions of the New Act relating to prefectural tobacco tax apply to prefectural tobacco tax to be imposed on manufactured tobacco relating to the sale prescribed in Article 74-2, paragraph (1) of the New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (referred to as "sale, etc." in paragraph (3)), that takes place on or after the Effective Date.
新法の規定中道府県たばこ税に関する部分は、施行日以後に行われる新法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（第三項において「売渡し等」という。）に係る製造たばこに対して課すべき道府県たばこ税について適用する。
With respect to prefectural tobacco consumption tax imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 74-4, paragraph (1) of the Former Act that took place before the Effective Date, the provisions then in force continue to govern.
施行日前に行われた旧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る道府県たばこ消費税については、なお従前の例による。
Where a wholesale seller, etc. (meaning the wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies in the following paragraph) makes, on or after the Effective Date, a sale, etc. of manufactured tobacco on which prefectural tobacco consumption tax has already been imposed before the Effective Date, the provisions of Article 74-6 of the New Act are applied by deeming "tobacco tax" in Article 74-6, paragraph (1), item (iv) of the New Act to be "tobacco consumption tax".
卸売販売業者等（新法第七十四条の二第一項に規定する卸売販売業者等をいう。次項において同じ。）が、施行日前に既に道府県たばこ消費税を課された製造たばこにつき施行日以後に売渡し等をする場合においては、新法第七十四条の六第一項第四号中「たばこ税」とあるのは、「たばこ消費税」として、同条の規定を適用する。
Where a wholesale seller, etc. receives a return of manufactured tobacco that it sold to a tobacco retailer before the Effective Date and, on or after the Effective Date, receives a deduction under the provisions of Article 74-14, paragraph (1) of the New Act for that manufactured tobacco, the provisions of that Article are applied by deeming "tobacco tax amount (the tobacco tax amount" in that paragraph to be "tobacco consumption tax amount (the tobacco consumption tax amount", and "tobacco tax amount" in paragraphs (3) and (4) of that Article to be "tobacco consumption tax amount".
the New Actmachine translation
「新法」
This Act as amended by Act No. 110 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 110 of 1988 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1989, which the supplementary provisions (附則) of Act No. 110 of 1988 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
sale, etc.machine translation
「売渡し等」
A sale under Article 74-2, paragraph 1, or a sale or consumption, etc. under paragraph 2 of that Article, of the Local Tax Act as amended by Act No. 110 of 1988, of manufactured tobacco (製造たばこ) on which the prefectural tobacco tax (道府県たばこ税) is levied.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (3)
wholesale seller, etc.machine translation
「卸売販売業者等」
A wholesale seller, etc. (卸売販売業者等) as defined in Article 74-2, paragraph 1 of the Local Tax Act as amended by Act No. 110 of 1988, selling manufactured tobacco on which prefectural tobacco consumption tax (道府県たばこ消費税) had already been levied before that Act came into effect.
Defined inSupplementary Provisions, Article 6, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (4)