Supplementary Provisions, Article 17Transitional Measures Concerning Municipal Tobacco Tax
第十七条（市町村たばこ税に関する経過措置）
The provisions of Article 468 of the New Act and Article 30-2 of the Supplementary Provisions of the New Act apply to municipal tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 465, paragraph (1) of the New Act, or a sale or consumption, etc. under paragraph (2) of that Article (hereinafter in this paragraph referred to as "sale, etc.") made on or after the Effective Date, and the provisions then in force continue to govern municipal tobacco tax imposed on manufactured tobacco relating to sale, etc. made before the Effective Date.
新法第四百六十八条及び附則第三十条の二の規定は、施行日以後に行われる新法第四百六十五条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（以下この項において「売渡し等」という。）に係る製造たばこに対して課すべき市町村たばこ税について適用し、施行日前に行われた売渡し等に係る製造たばこに対して課する市町村たばこ税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1997, which the supplementary provisions (附則) of Act No. 9 of 1997 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
sale, etc.machine translation
「売渡し等」
A sale under Article 465, paragraph 1, or a sale or consumption, etc. under paragraph 2 of that Article, of the Local Tax Act as amended by Act No. 9 of 1997, of manufactured tobacco (製造たばこ) on which the municipal tobacco tax (市町村たばこ税) is levied.
Short name set inSupplementary Provisions, Article 17, paragraph (1)· applies only in this paragraph