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Supplementary Provisions, Article 16

第十六条

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 (iv) of the Supplementary Provisions, the provisions then in force continue to govern.

附則第一条第四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。

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