Supplementary Provisions, Article 8Transitional Measures Concerning Prefectural Tobacco Tax
第八条（道府県たばこ税に関する経過措置）
The provisions of Article 74-23, paragraphs (2) through (8) and Article 74-24, paragraph (3) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-20, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern prefectural tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 74-23 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 74-24 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to prefectural 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 74-23, paragraph (5), item (ii) of the New Act.
新法第七十四条の二十三第二項から第八項まで及び第七十四条の二十四第三項の規定は、一号施行日以後に地方税法第七十四条の二十第一項に規定する申告書の提出期限が到来する道府県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道府県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道府県たばこ税に係る旧法第七十四条の二十三の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十四条の二十四の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十四条の二十三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 74-20 to the end of the section on the prefectural tobacco tax (道府県たばこ税), the return under Article 74-10, paragraph 1, 2, 3 or 5, which the prefectural governor corrects where the tax base quantity, tax or refund in it differs from the governor's own investigation.
Short name set inArticle 74-20, 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 74-23, paragraph (5), item (ii)· applies only in this item and in Article 74-24, 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)