Supplementary Provisions, Article 9Transitional Measures Concerning Prefectural Tobacco Tax
第九条(道府県たばこ税に関する経過措置)
The provisions then in force continue to govern prefectural tobacco tax on cigars that was imposed, or should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions.
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道府県たばこ税については、なお従前の例による。