A person who is to file and pay tobacco tax pursuant to the preceding Article (hereinafter in this Section referred to as a "taxpayer filing returns") must, by the last day of each month, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor concerned a return stating, for the period from the first day through the last day of the preceding month, the total number, being the tax base, by item of manufactured tobacco relating to the sale under Article 74-2, paragraph (1) concerning business offices of tobacco retailers located within the area of that prefecture, or relating to the sale or consumption, etc. under paragraph (2) of that Article concerning manufactured tobacco directly managed by offices or places of business of wholesale sellers, etc. located within the area of that prefecture (hereinafter in this Section referred to as the "taxable quantity"), the amount of tobacco tax on that taxable quantity, in the case of seeking exemption under Article 74-6, paragraph (1), the amount of tobacco tax relating to the manufactured tobacco for which it seeks the application of that paragraph, in the case of seeking a deduction under Article 74-14, paragraph (1), the amount of tobacco tax for which it seeks the application of that paragraph, and other necessary matters, and must pay to that prefecture the amount of tax to be paid on the basis of that return. In this case, there must be attached to the return to be submitted to the prefectural governor, as provided by Order of the Ministry of Internal Affairs and Communications, the documents prescribed in Article 74-6, paragraph (3) and a document stating the details of the quantity, by item, of manufactured tobacco returned under Article 74-14, paragraph (1), and, for a return to be submitted to the prefectural governor of the location of the principal office or place of business, a document stating the facts concerning the purchase and sale of manufactured tobacco during the period from the first day through the last day of the preceding month.
前条の規定によつてたばこ税を申告納付すべき者（以下この節において「申告納税者」という。）は、総務省令で定める様式によつて、毎月末日までに、前月の初日から末日までの間における当該道府県の区域内に所在する小売販売業者の営業所に係る第七十四条の二第一項の売渡し又は当該道府県の区域内に所在する卸売販売業者等の事務所又は事業所が直接管理する製造たばこに係る同条第二項の売渡し若しくは消費等に係る製造たばこの品目ごとの課税標準たる本数の合計数（以下この節において「課税標準数量」という。）及び当該課税標準数量に対するたばこ税額、第七十四条の六第一項の規定により免除を受けようとする場合にあつては同項の適用を受けようとする製造たばこに係るたばこ税額並びに第七十四条の十四第一項の規定により控除を受けようとする場合にあつては同項の適用を受けようとするたばこ税額その他必要な事項を記載した申告書を当該道府県知事に提出するとともに、その申告書により納付すべき税額を当該道府県に納付しなければならない。この場合において、道府県知事に提出すべき申告書には、総務省令で定めるところにより、第七十四条の六第三項に規定する書類及び第七十四条の十四第一項の返還に係る製造たばこの品目ごとの数量についての明細を記載した書類並びに主たる事務所又は事業所所在地の道府県知事に提出すべき申告書にあつては前月の初日から末日までの間における製造たばこの購入及び販売に関する事実を記載した書類を添付しなければならない。
A wholesale seller, etc. must, even where there is no amount of tobacco tax to be filed and paid to the prefecture in which its principal office or place of business is located for the period from the first day through the last day of the preceding month and no taxable quantity to serve as its basis, submit a return to the prefectural governor concerned, as provided by Order of the Ministry of Internal Affairs and Communications, in accordance with the provisions of the preceding paragraph.
Where a wholesale seller, etc. that has been designated by the Minister for Internal Affairs and Communications, as provided by Order of the Ministry of Internal Affairs and Communications, as one that falls under requirements specified by Cabinet Order, such as that the quantity of manufactured tobacco handled is not more than the quantity specified by Cabinet Order, is a taxpayer filing returns, the deadline for filing a return to be submitted under the provisions of the preceding two paragraphs for a month listed in the left-hand column of the following table is, notwithstanding those provisions, the same deadline as the deadline for filing a return to be submitted under those provisions for the month listed in the right-hand column of that table, according to the classification listed in that column.
| January and February | March |
| April and May | June |
| July and August | September |
| October and November | December |
The Minister for Internal Affairs and Communications may revoke the designation under the provisions of the preceding paragraph where the Minister finds that a wholesale seller, etc. for which that designation was made no longer falls under the requirements prescribed in that paragraph, or that other circumstances inappropriate for the safeguarding of tobacco tax have arisen.
Among wholesale sellers, etc. that have had manufactured tobacco returned under Article 74-14, paragraph (1), a person who, in the month in which it is to receive the deduction under that paragraph, is not required to submit a return under paragraphs (1) through (3) and who seeks a refund of the amount equivalent to the amount to be deducted under paragraph (1) of that Article may, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the amount for which it seeks the refund and other matters to the prefectural governor of the location of the business office of the tobacco retailer relating to the manufactured tobacco so returned. In this case, a document stating the details of the quantity, by item, of the manufactured tobacco relating to that return of goods must be attached to the return to be submitted to the prefectural governor, as provided by Order of the Ministry of Internal Affairs and Communications.
第七十四条の十四第一項の製造たばこの返還を受けた卸売販売業者等のうち、同項の規定による控除を受けるべき月において第一項から第三項までの規定による申告書の提出を要しない者で、同条第一項の規定による控除を受けるべき金額に相当する金額の還付を受けようとするものは、総務省令で定めるところにより、当該還付を受けようとする金額その他の事項を記載した申告書を当該返還を受けた製造たばこに係る小売販売業者の営業所所在地の道府県知事に提出することができる。この場合において、道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
Read this with the articles around it
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
tobacco taxmachine translation
「たばこ税」
In the section of the Local Tax Act on it, the prefectural tobacco tax (道府県たばこ税), the tax a prefecture levies on manufactured tobacco (製造たばこ).
Short name set inArticle 74, paragraph (1)· applies only in this section
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on prefectural 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 74-2, 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 74-2, paragraph (2)· applies only in this section
taxpayer filing returnsmachine translation
「申告納税者」
From Article 74-10 to the end of the section on the prefectural tobacco tax (道府県たばこ税), a person who must file and pay the tobacco tax under Article 74-9, and who must each month file a return of the previous month's taxable quantities and tax with the prefectural governor and pay the tax.
Short name set inArticle 74-10, paragraph (1)· applies only in this section
taxable quantitymachine translation
「課税標準数量」
For a person who files a return for and pays tobacco tax (たばこ税), the total count, brand by brand, of the manufactured tobacco (製造たばこ) forming the tax base that was sold from retail sellers' shops, or sold or consumed from wholesale sellers' premises, in the prefecture or municipality during the previous month.
Short name set inArticle 74-10, paragraph (1)· applies only in this section