Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1985.
この法律は、昭和六十年四月一日から施行する。
Supplementary Provisions, Article 17Transitional Measures Accompanying the Partial Amendment, etc. of the Act on Special Measures Concerning Taxation
第十七条（租税特別措置法の一部改正等に伴う経過措置）
Manufactured tobacco that was loaded before the Effective Date, with the application of the provisions of Article 46 (Export) of the former Tobacco Monopoly Act, onto a Japanese vessel or aircraft traveling between Japan and a foreign country as ship's stores or aircraft stores prescribed in Article 2, paragraph (1), item (ix) or (x) (Definitions) of the Customs Act is deemed to have been loaded with the application of the provisions of Article 87-2, paragraph (1) (Tax Exemption for Manufactured Tobacco Loaded onto Ocean-Going Vessels, etc.) of the Act on Special Measures Concerning Taxation as amended, and the provisions of paragraph (2) of that Article apply.
施行日前に、旧たばこ専売法第四十六条（輸出）の規定の適用を受けて本邦と外国との間を往来する本邦の船舶又は航空機に関税法第二条第一項第九号又は第十号（定義）に規定する船用品又は機用品として積み込まれた製造たばこは、改正後の租税特別措置法第八十七条の二第一項（外航船等に積み込む製造たばこの免税）の規定の適用を受けて積み込まれたものとみなして、同条第二項の規定を適用する。