①Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.

②Where there is a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the Local Tax Act (hereinafter referred to in this Article through Article 26 of the Supplementary Provisions as a "wholesale seller, etc.") or a tobacco retailer prescribed in Article 464, paragraph (1), item (iv) of the New Act (hereinafter referred to in this Article through Article 26 of the Supplementary Provisions as a "tobacco retailer") that holds for sale on October 1, 2018 manufactured tobacco prescribed in Article 464, item (i) of the Former Act (excluding third-class cigarettes prescribed in Article 20, paragraph (1) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act; hereinafter referred to in this Article as "manufactured tobacco") for which a sale prescribed in Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption prescribed in paragraph (2) of that Article (excluding sales prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act; hereinafter referred to in this Article through Article 26 of the Supplementary Provisions as "sale, etc."), was made before that date, and where those persons are to be imposed tobacco tax pursuant to the provisions of Article 51, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act by deeming that, as manufacturers of manufactured tobacco, they delivered that manufactured tobacco on that date from their manufacturing sites for manufactured tobacco under that paragraph, municipal tobacco tax is imposed, by deeming that those persons, as wholesale sellers, etc., sold that manufactured tobacco to tobacco retailers on that date, in the municipality in which is located the storage place of that manufactured tobacco where those persons are wholesale sellers, etc., or the business office of the tobacco retailer that directly manages that manufactured tobacco where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco tax is 430 yen per 1,000 pieces.

③A person prescribed in the preceding paragraph must, for each storage place or business office of a tobacco retailer prescribed in that paragraph, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, by October 31, 2018, to the mayor of the municipality in which that storage place or business office of the tobacco retailer is located:

④Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return pertaining to prefectural tobacco tax prescribed in Article 10, paragraph (3) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that has received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in paragraph (3).

⑤A person who has submitted the return under paragraph (3) must pay, by April 1, 2019, an amount equivalent to the amount of municipal tobacco tax set forth in item (ii) of that paragraph stated in that return to the municipality to which that return was submitted.

⑦Where a wholesale seller, etc. has received the return, due to cancellation of the sales contract or other unavoidable reasons, of manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, being manufactured tobacco on which municipal tobacco tax was imposed, or should have been imposed, pursuant to paragraph (2), the amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the Local Tax Act, deducted from the amount of municipal 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 municipal tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars of the number of pieces by item of the manufactured tobacco pertaining to that return 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 mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of that Act.

⑧With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2018, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 103/100".

①Except as provided in the following paragraph, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions.

②With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2019, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 109/100".