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Supplementary Provisions, Article 127Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
第百二十七条(たばこ税の税率の特例に関する経過措置)
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax imposed, or that should have been imposed, before the provisions of Article 18 (limited to the provisions amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2010" with "March 31, 2011")) come into effect.
この附則に別段の定めがあるものを除き、第十八条の規定(租税特別措置法第八十八条の二第一項の改正規定(「平成二十二年三月三十一日」を「平成二十三年三月三十一日」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.