Tobacco tax is imposed, in the municipality in which the business office of the tobacco retailer is located, on the manufactured tobacco relating to the sale, on the wholesale seller, etc. that makes the sale, where a manufacturer of manufactured tobacco, a specified seller or a wholesale seller (hereinafter in this Section referred to as a "wholesale seller, etc.") sells manufactured tobacco to a tobacco retailer (excluding, where that tobacco retailer is a wholesale seller, etc., the case of selling to that wholesale seller, etc. for wholesale).
たばこ税は、製造たばこの製造者、特定販売業者又は卸売販売業者（以下この節において「卸売販売業者等」という。）が製造たばこを小売販売業者に売り渡す場合（当該小売販売業者が卸売販売業者等である場合においては、その卸売販売業者等に卸売販売用として売り渡すときを除く。）において、当該売渡しに係る製造たばこに対し、当該小売販売業者の営業所所在の市町村において、当該売渡しを行う卸売販売業者等に課する。
In addition to the case prescribed in the preceding paragraph, where a wholesale seller, etc. sells manufactured tobacco to a person other than a wholesale seller, etc. or a tobacco retailer (hereinafter in this Section referred to as a "consumer, etc.") or consumes or otherwise disposes of it (hereinafter in this Section referred to as "consumption, etc."), tobacco tax is imposed on the manufactured tobacco relating to that sale or consumption, etc., on that wholesale seller, etc., in the municipality in which is located the office or place of business of that wholesale seller, etc. that directly manages the manufactured tobacco relating to that sale or consumption, etc.
Where a wholesale seller, etc. sells manufactured tobacco to a tobacco retailer, that wholesale seller, etc. must, as provided by Order of the Ministry of Internal Affairs and Communications, obtain from that tobacco retailer a document stating the quantity of the manufactured tobacco relating to that sale for each business office of that tobacco retailer and other necessary matters, and must retain it.
卸売販売業者等が製造たばこを小売販売業者に売り渡す場合には、当該卸売販売業者等は、総務省令で定めるところにより、当該小売販売業者からその小売販売業者の営業所ごとの当該売渡しに係る製造たばこの数量その他必要な事項を記載した書類を徴するとともに、これを保存しなければならない。
Where a wholesale seller, etc. sells manufactured tobacco for wholesale to a wholesale seller, etc. that is a tobacco retailer, the wholesale seller, etc. that made the sale must, as provided by Order of the Ministry of Internal Affairs and Communications, obtain from the wholesale seller, etc. that is a tobacco retailer a document certifying that the manufactured tobacco relating to the sale is for wholesale, and must retain it.
卸売販売業者等が製造たばこを小売販売業者である卸売販売業者等に卸売販売用として売り渡す場合には、当該売渡しをした卸売販売業者等は、総務省令で定めるところにより、当該小売販売業者である卸売販売業者等から当該売渡しに係る製造たばこが卸売販売用であることを証する書類を徴するとともに、これを保存しなければならない。
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tobacco taxmachine translation
「たばこ税」
In the section of the Local Tax Act on it, the municipal tobacco tax (市町村たばこ税), the tax a municipality levies on manufactured tobacco (製造たばこ).
Short name set inArticle 464, paragraph (1)· applies only in this section
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on municipal tobacco tax (たばこ税), a manufacturer of manufactured tobacco (製造たばこ), a specified seller (特定販売業者) or a wholesale seller (卸売販売業者) — the persons on whom the tax is levied when they sell manufactured tobacco to a retail seller (小売販売業者).
Short name set inArticle 465, paragraph (1)· applies only in this section
consumption, etc.machine translation
「消費等」
The consumption or other disposal of manufactured tobacco (製造たばこ) by a wholesaler, etc. (卸売販売業者等), which, like its sale to consumers, etc. (消費者等), makes the tobacco tax (たばこ税) payable.
Short name set inArticle 465, paragraph (2)· applies only in this section
consumers, etc.machine translation
「消費者等」
Persons other than wholesalers, etc. (卸売販売業者等) and retailers (小売販売業者); a wholesaler's sale of manufactured tobacco (製造たばこ) to them makes the tobacco tax (たばこ税) payable.
Short name set inArticle 465, paragraph (2)· applies only in this section