Supplementary Provisions, Article 10Transitional Measures Concerning Municipal Tobacco Tax
第十条（市町村たばこ税に関する経過措置）
With regard to municipal tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern.
平成二十五年四月一日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2013, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 113/100 the proportion obtained by dividing".
平成二十五年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百十三を乗じて得た割合」とする。
For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2014, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 114/100 the proportion obtained by dividing".
平成二十六年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百十四を乗じて得た割合」とする。
For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2015, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 101/100 the proportion obtained by dividing".
平成二十七年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百一を乗じて得た割合」とする。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 115 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)