Supplementary Provisions, Article 19Transitional Measures Concerning Municipal Tobacco Tax
第十九条（市町村たばこ税に関する経過措置）
The provisions of Article 483, paragraphs (2) through (8) and Article 484, paragraph (3) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 480, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for municipal tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 483 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 484 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to municipal tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 483, paragraph (5), item (ii) of the New Act.
新法第四百八十三条第二項から第八項まで及び第四百八十四条第三項の規定は、一号施行日以後に地方税法第四百八十条第一項に規定する申告書の提出期限が到来する市町村たばこ税について適用し、一号施行日前に当該提出期限が到来した市町村たばこ税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した市町村たばこ税に係る旧法第四百八十三条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第四百八十四条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第四百八十三条第五項第二号に規定する特定不申告加算金等とみなす。
returnmachine translation
「申告書」
From Article 480 to the end of the section on the municipal tobacco tax (市町村たばこ税), the return under Article 473, paragraph 1, 2 or 4, which the municipal mayor corrects where the tax base quantity, tax or refund in it differs from the mayor's own investigation.
Short name set inArticle 480, paragraph (1)· applies only in this section
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 483, paragraph (5), item (ii)· applies only in this item and in Article 484, paragraph (3), item (ii)
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)