With regard to manufactured tobacco shipped out of a manufacturing site of manufactured tobacco before July 1, 2006 that relates to a notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to that for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after July 1, 2006), if the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the rate of tobacco tax on that manufactured tobacco is the tax rate under Article 88, paragraph (3) or (6) of the New Act on Special Measures Concerning Taxation.

①If, on July 1, 2006, there is a manufacturer or seller of manufactured tobacco that possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the number of units of the manufactured tobacco it possesses (meaning the number of units of manufactured tobacco serving as the tax base for 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 of units) is 30,000 or more, that manufactured tobacco is deemed to have been shipped out by that person, as a manufacturer of manufactured tobacco, from that person's manufacturing site of manufactured tobacco on that date, and tobacco tax is imposed on it at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in those items:

②The person prescribed in the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit a return stating the following particulars, 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 in that person's possession that falls under the provisions of that paragraph, to the district director with jurisdiction over the place where that storage place is located, by July 31, 2006:

③If a person prescribed in paragraph (1) has submitted the return under the provisions of the preceding paragraph to the prefectural governor or mayor of the municipality prescribed in the provisions referred to below, together with a return pertaining to prefectural tobacco tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006) or a return pertaining to municipal tobacco tax prescribed in Article 17, paragraph (3) of the Supplementary Provisions of that Act, the prefectural governor or mayor of the municipality that 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 4, 2007, the tobacco tax equivalent to the total amount of tobacco tax set forth in item (ii) of that paragraph that is stated in that return.

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

⑥If, of manufactured tobacco on which tobacco tax has been or is to be imposed pursuant to the provisions of paragraph (1), manufactured tobacco that 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 itself withdrawn from a bonded area and possesses for sale is exported, or manufactured tobacco that the specified seller has itself withdrawn from a bonded area and possesses for sale is placed in a bonded area and disposed of with the approval of the director-general of the customs house obtained in advance pursuant to the provisions of Cabinet Order, and that specified seller has, pursuant to the provisions of 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 for its disposal was obtained that tobacco tax has been or is to be imposed on that manufactured tobacco pursuant to 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 or is to be collected, on that manufactured tobacco.

⑦In the cases set forth in the following items, if the manufactured tobacco manufacturer prescribed in each of those items (meaning a manufactured tobacco manufacturer prescribed in Article 6, paragraph (4) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director with jurisdiction over the place where the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco is located that tobacco tax under the provisions of paragraph (1) has been or is to be imposed on that manufactured tobacco, 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 on that manufactured tobacco (in the case falling under item (ii), the amount of tobacco tax that has been or is to be paid upon shipment from the other manufacturing site of manufactured tobacco prescribed in that item, or that has been or is to be paid, or has been or is to be collected, upon withdrawal from a bonded area):

⑧The provisions of Article 26 of the Tobacco Tax Act (excluding item (ii)) apply mutatis mutandis to a person who must 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 the 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 13 come into effect and to acts committed after the provisions of Article 13 come into effect in relation to tobacco tax that remains governed by the provisions then in force pursuant to the provisions of Article 153 of the Supplementary Provisions, the provisions then in force continue to govern.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.