Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Tobacco Tax
第三十八条（たばこ税の特例に関する経過措置）
The provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before May 1, 1999.
平成十一年五月一日前に課した、又は課すべきであったたばこ税については、なお従前の例による。
In the case where a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984) or a wholesale seller prescribed in Article 27, paragraph (2) of that Act has, during the period from April 1, 1999 to April 30, 1999, brought manufactured tobacco that was taken out of a bonded area before May 1, 1999 into a place approved by the Commissioner of the National Tax Agency as specified by Cabinet Order, the provisions of that Act and of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account (Act No. 137 of 1998) apply to that manufactured tobacco by deeming that specified seller or wholesale seller to be the manufacturer of manufactured tobacco for that manufactured tobacco, deeming that approved place to be the manufacturing site of that manufactured tobacco, and deeming that bringing in to be a return of that manufactured tobacco to the manufacturing site.
たばこ税法（昭和五十九年法律第七十二号）第十一条第二項に規定する特定販売業者又は同法第二十七条第二項に規定する卸売販売業者が平成十一年五月一日前に保税地域から引き取られた製造たばこを同年四月一日から同月三十日までの間に政令で定めるところにより国税庁長官の承認を受けた場所に移入した場合には、当該製造たばこについては、当該特定販売業者又は卸売販売業者を当該製造たばこの製造たばこ製造者とみなし、当該承認を受けた場所を当該製造たばこの製造場とみなし、当該移入を当該製造たばこの製造場への戻入れとみなして、同法及び一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律（平成十年法律第百三十七号）の規定を適用する。
If an application for the approval referred to in the preceding paragraph has been filed, and there are circumstances in which the place relating to that application is found to be inappropriate for securing tobacco tax and special tobacco tax, the Commissioner of the National Tax Agency may decline to grant that approval.
前項の承認の申請があった場合において、当該申請に係る場所につきたばこ税及びたばこ特別税の保全上不適当と認められる事情があるときには、国税庁長官は、その承認を与えないことができる。
The provisions then in force continue to govern the application of penal provisions to acts committed before May 1, 1999, and to acts committed on or after that date concerning tobacco tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).
平成十一年五月一日前にした行為及び第一項の規定によりなお従前の例によることとされるたばこ税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。