A heated tobacco smoking device filled with glycerin or other articles that become vapor when heated, or a mixture thereof (limited to those sold, consumed, etc. or delivered by a company prescribed in Article 3, paragraph (1) of the Tobacco Business Act or another person specified by Cabinet Order, and those imported; hereinafter in this Article referred to as a "specified heated tobacco smoking device") is deemed to be manufactured tobacco, and the provisions of this Section apply to it. In this case, the classification of manufactured tobacco relating to a specified heated tobacco smoking device is heated tobacco.
加熱式たばこの喫煙用具であつて加熱により蒸気となるグリセリンその他の物品又はこれらの混合物を充塡したもの（たばこ事業法第三条第一項に規定する会社その他の政令で定める者により売渡し、消費等又は引渡しがされたもの及び輸入されたものに限る。以下この条において「特定加熱式たばこ喫煙用具」という。）は、製造たばことみなして、この節の規定を適用する。この場合において、特定加熱式たばこ喫煙用具に係る製造たばこの区分は、加熱式たばことする。
Read this with the articles around it
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
specified heated tobacco smoking devicemachine translation
「特定加熱式たばこ喫煙用具」
A smoking device for heated tobacco filled with glycerin or another substance, or a mixture, that turns to vapour when heated, limited to ones sold, consumed or handed over by the company under Article 3, paragraph 1 of the Tobacco Business Act or another person a Cabinet Order (政令) sets, or imported; it is treated as manufactured tobacco (製造たばこ) of the heated tobacco class for the tobacco tax (たばこ税).
Short name set inArticle 74-3-2, paragraph (1)· applies only in this article