①If, on July 1, 2003, there is a manufacturer or seller of manufactured tobacco who possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the number of pieces of manufactured tobacco that person possesses (meaning the number of pieces of manufactured tobacco that constitutes the tax base of tobacco tax pursuant to the provisions of Article 10 of the Tobacco Tax Act, and, if the person possesses manufactured tobacco at two or more places, the total number) is 30,000 or more, tobacco tax is imposed on that manufactured tobacco at the tax rate specified in each of the following items for the category of manufactured tobacco listed in that item, deeming that the person, as a manufacturer of manufactured tobacco, has shipped that manufactured tobacco from that person's manufacturing site of manufactured tobacco on that date:

②A person prescribed in the preceding paragraph must, for each storage place (for a retail seller prescribed in Article 27, paragraph (2) of the Tobacco Tax Act, the business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act (Act No. 68 of 1984); the same applies hereinafter in this paragraph) of the manufactured tobacco that the person possesses and that falls under the provisions of that paragraph, submit a return stating the following particulars to the district director having jurisdiction over the location of that storage place by July 31, 2003, as provided by Cabinet Order:

③If a person prescribed in paragraph (1) has submitted the return under the provisions of the preceding paragraph, together with a return pertaining to prefectural tobacco tax prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003) or a return pertaining to municipal tobacco tax prescribed in Article 14, paragraph (3) of the Supplementary Provisions of that Act, to the prefectural governor or mayor of the municipality prescribed in those provisions, the prefectural governor or mayor of the municipality that has received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.

④A person who has submitted a return under the provisions of paragraph (2) must pay to the State, by January 5, 2004, tobacco tax equivalent to the total of the amounts of tobacco tax listed in item (ii) of that paragraph stated in that return.

⑤The provisions of the preceding paragraph apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2) referred to in that paragraph and who, with respect to the tobacco tax pertaining to that return, has submitted a tax return form filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes before the due date for payment referred to in the preceding paragraph pertaining to the return under the provisions of paragraph (2), or who has received a reassessment or determination prescribed in that Act for which the deadline for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act falls before the due date for payment referred to in the preceding paragraph.

⑥If, with respect to manufactured tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), a specified seller (meaning a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has exported manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale, or has put manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale into a bonded area and disposed of it with the approval of the director-general of the customs house obtained in advance as provided by Cabinet Order, and that specified seller has, as provided by Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made or from which the approval of its disposal was obtained, that the manufactured tobacco is tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), an amount equivalent to that amount of tobacco tax is refunded to that person in accordance with the provisions of Article 15, paragraph (1) of that Act, together with the refund pertaining to the amount equivalent to the amount of tobacco tax that the specified seller has paid or is to pay, or that has been collected or is to be collected, with respect to that manufactured tobacco.

⑦In the cases listed in the following items, if the manufactured tobacco manufacturer referred to in the relevant item (meaning a manufactured tobacco manufacturer prescribed in Article 6, paragraph (4) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has, as provided by Cabinet Order, obtained confirmation from the district director having jurisdiction over the location of the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco that the manufactured tobacco is tobacco on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed, an amount equivalent to that amount of tobacco tax is, in accordance with the provisions of Article 16 of that Act, deducted from the amount of tobacco tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco tax that the manufactured tobacco manufacturer has paid or is to pay with respect to that manufactured tobacco (in the case falling under item (ii), the amount of tobacco tax that has been paid or is to be paid upon shipment from the other manufacturing site of manufactured tobacco referred to in that item, or that has been paid or is to be paid, or has been collected or is to be collected, upon taking delivery from a bonded area):

⑧The provisions of Article 26 of the Tobacco Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2).

⑨A person who has failed to submit a return under the provisions of paragraph (2) is punished by a fine of 200,000 yen or less.

⑩If a representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.

With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of Article 12 come into effect with respect to tobacco tax for which the provisions then in force continue to govern pursuant to the provisions of Article 128 of the Supplementary Provisions, the provisions then in force continue to govern.

①The provisions then in force continue to govern petroleum tax that was imposed, or should have been imposed, before the provisions of Article 12 come into effect.

②The provisions of Article 90-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to crude oil, petroleum products or gaseous hydrocarbons that were exempted from petroleum tax under the provisions of Article 90-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the provisions of Article 12 come into effect, deeming them to have been exempted from petroleum and coal tax under the provisions of Article 90-4, paragraph (1) of the New Act on Special Measures Concerning Taxation after the provisions of Article 12 come into effect.

③With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of that Article come into effect with respect to petroleum tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.

The provisions of Article 27, paragraphs (3) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article apply to corporation tax for a business year of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for a business year of a corporation that began before the Effective Date.