1 article
Supplementary Provisions, Article 15Transitional Measures Concerning Municipal Tobacco Tax
第十五条（市町村たばこ税に関する経過措置）
With regard to municipal tobacco tax on cigars imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.
附則第一条第一号に掲げる規定の施行の日前に課した、又は課すべきであった葉巻たばこに係る市町村たばこ税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.