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Supplementary Provisions, Article 153General Transitional Measures Concerning Special Provisions on Tobacco Tax
第百五十三条（たばこ税の特例に関する一般的経過措置）
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before the provisions of Article 13 (limited to the provisions amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part changing "March 31, 2006" to "March 31, 2007")) come into effect.
この附則に別段の定めがあるものを除き、第十三条の規定（租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十八年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.