①Except as otherwise specially provided, the provisions then in force continue to govern prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions on cigarettes for smoking prescribed in Article 12-2 of the Supplementary Provisions of the 2016 Former Act (hereinafter in this Article referred to as "third-class cigarettes").

②The rate of prefectural tobacco tax on third-class cigarettes for which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, takes place within each period listed in the following items is, notwithstanding Article 74-5 of the Local Tax Act, the rate specified in the relevant item.

③Where, before April 1, 2016, a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the 2016 New Act; the same applies hereinafter in this Article) or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 Former Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding the sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of the 2016 Former Act), took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 70 yen per 1,000 cigarettes.

④A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Internal Affairs and Communications, by May 2, 2016, to the prefectural governor of the place where that storage place or that business office of the tobacco retailer is located:

⑤Where a person prescribed in paragraph (3) submits the return under the preceding paragraph to the mayor of the municipality or the district director prescribed in those provisions, together with the return pertaining to municipal tobacco tax prescribed in Article 20, paragraph (4) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the mayor of the municipality or the district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in paragraph (4).

⑥A person who has submitted the return under paragraph (4) must, by September 30, 2016, pay to the prefecture to which the return was submitted the amount equivalent to the amount of prefectural tobacco tax listed in paragraph (4), item (ii) that is stated in that return.

⑧Where a wholesale seller, etc. has, owing to cancellation of a sales contract or another unavoidable reason, received the return of third-class cigarettes, among those it sold to a tobacco retailer whose business office is located within the area of that prefecture, on which prefectural tobacco tax was imposed, or should have been imposed, under paragraph (3), the amount equivalent to that prefectural tobacco tax is, in accordance with the provisions of Article 74-14 of the 2016 New Act, deducted from the amount of prefectural tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund, under that Article, of the amount equivalent to the amount of prefectural tobacco tax paid, or to be paid, on those third-class cigarettes. In this case, a document stating the particulars of the number of the returned third-class cigarettes, by item, must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the prefectural governor under Article 74-10, paragraphs (1) through (3) or paragraph (5) of the 2016 New Act.

⑨Where, before April 1, 2017, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding the sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of the 2016 New Act; the same applies hereinafter in this Article), took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (8) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 70 yen per 1,000 cigarettes.

⑪Where, before April 1, 2018, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (10) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 105 yen per 1,000 cigarettes.

⑬Where, before October 1, 2019, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (12) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 274 yen per 1,000 cigarettes.