# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六条 (Supplementary Provisions, Article 6)（市町村たばこ消費税に関する経過措置） — address `suppl-3591-88/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六条（市町村たばこ消費税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Consumption Tax caption: machine translation, not official suppl-3591-88/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6 **第一項** 別段の定めがあるものを除き、新法第三章第四節の規定は、施行日以後に行われた新法第四百六十七条第一項に規定する売渡し等に係る製造たばこに対して課すべき市町村たばこ消費税について適用し、施行日前に日本専売公社が売り渡した製造たばこに対して課する市町村たばこ消費税については、なお従前の例による。 suppl-3591-88/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6/par-1 Except as otherwise specially provided, the provisions of Chapter III, Section 4 of the New Act apply to municipal tobacco consumption tax to be imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 467, paragraph (1) of the New Act that took place on or after the Effective Date, and for municipal tobacco consumption tax imposed on manufactured tobacco sold by the Japan Monopoly Corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定によりなお従前の例によることとされる市町村たばこ消費税に係る税額で日本たばこ産業株式会社が日本たばこ産業株式会社法附則第十二条第一項の規定によりその納付義務を承継することとなるものについては、日本たばこ産業株式会社が旧法第三章第四節の規定の例により申告納付するものとする。 suppl-3591-88/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6/par-2 With regard to the tax amount relating to municipal tobacco consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, and for which Japan Tobacco Inc. is to succeed to the obligation to pay under Article 12, paragraph (1) of the Supplementary Provisions of the Act on Japan Tobacco Inc., Japan Tobacco Inc. is to file and pay it in the manner of the provisions of Chapter III, Section 4 of the Former Act. machine translation, not official **第三項** 施行日前に日本専売公社が輸出のため売り渡した製造たばこその他の製造たばこで政令で定めるものが、施行日において新法第四百六十五条第一項に規定する卸売販売業者等以外の者により所持されている場合には、当該製造たばこについては、当該製造たばこを所持する者を同項に規定する卸売販売業者等とみなす。 suppl-3591-88/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6/par-3 Where manufactured tobacco sold by the Japan Monopoly Corporation for export before the Effective Date, or other manufactured tobacco specified by Cabinet Order, is possessed on the Effective Date by a person other than a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act, then, for that manufactured tobacco, the person possessing it is deemed to be a wholesale seller, etc. prescribed in that paragraph. machine translation, not official **第四項** 日本たばこ産業株式会社が、販売契約の解除その他やむを得ない理由により、継続小売販売業者が施行日に所持する製造たばこにつき、施行日以後に返還を受けた場合には、当該製造たばこの返還は、日本たばこ産業株式会社が施行日に当該継続小売販売業者に売り渡した製造たばこの返還とみなして、新法第四百七十七条の規定を適用する。この場合において、当該製造たばこにつき同条第一項に規定する納付された、又は納付されるべきたばこ消費税額は、日本専売公社が当該製造たばこにつき、旧法第四百六十七条第二項の規定により納付した、又は納付すべきであつたたばこ消費税額に相当する金額とするものとする。 suppl-3591-88/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6/par-4 Where Japan Tobacco Inc., due to cancellation of a sales contract or other unavoidable reasons, receives, on or after the Effective Date, the return of manufactured tobacco possessed on the Effective Date by a continuing tobacco retailer, the return of that manufactured tobacco is deemed to be the return of manufactured tobacco that Japan Tobacco Inc. sold to that continuing tobacco retailer on the Effective Date, and Article 477 of the New Act applies. In this case, the amount of tobacco consumption tax paid or to be paid, as prescribed in paragraph (1) of that Article, for that manufactured tobacco is to be the amount equivalent to the amount of tobacco consumption tax that the Japan Monopoly Corporation paid, or should have paid, for that manufactured tobacco under Article 467, paragraph (2) of the Former Act. machine translation, not official --- ## Cites - suppl-3591-88/art-6/par-1: 新法第四百六十七条第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1 - suppl-3591-88/art-6/par-2: 前項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3591-88/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6/par-1 - suppl-3591-88/art-6/par-3: 新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1 - suppl-3591-88/art-6/par-4: 新法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477 - suppl-3591-88/art-6/par-4: 同条第一項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条第四項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-4/par-4 - 地方税法 附則第六条第二項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-6/par-2 - 地方税法 附則第十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-291, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27