The tax base of tobacco tax is the number of manufactured tobacco relating to the sale under Article 74-2, paragraph (1), or the sale or consumption, etc. under paragraph (2) of that Article (hereinafter referred to as "sale, etc." in paragraph (3), item (ii), (a)).
たばこ税の課税標準は、第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（第三項第二号イにおいて「売渡し等」という。）に係る製造たばこの本数とする。
The number of manufactured tobacco referred to in the preceding paragraph (excluding heated tobacco) is to be based on the number of cigarettes, and for calculating the number of manufactured tobacco listed in the left-hand column of the following table, according to the classification in that column, the weight specified respectively in the right-hand column of that table is to be converted into one cigarette; provided, however, that for calculating the number of cigars weighing less than one gram per cigar, one such cigar is to be converted into one cigarette.
| Classification | Weight |
| (i) Manufactured tobacco for smoking | |
| (a) Cigars | 1 gram |
| (b) Pipe tobacco | 1 gram |
| (c) Cut tobacco | 2 grams |
| (ii) Manufactured tobacco for chewing | 2 grams |
| (iii) Manufactured tobacco for snuff | 2 grams |
前項の製造たばこ（加熱式たばこを除く。）の本数は、紙巻たばこの本数によるものとし、次の表の上欄に掲げる製造たばこの本数の算定については、同欄の区分に応じ、それぞれ同表の下欄に定める重量をもつて紙巻たばこの一本に換算するものとする。ただし、一本当たりの重量が一グラム未満の葉巻たばこの本数の算定については、当該葉巻たばこの一本をもつて紙巻たばこの一本に換算するものとする。
| 区分 | 重量 |
| 一 喫煙用の製造たばこ | |
| イ 葉巻たばこ | 一グラム |
| ロ パイプたばこ | 一グラム |
| ハ 刻みたばこ | 二グラム |
| 二 かみ用の製造たばこ | 二グラム |
| 三 かぎ用の製造たばこ | 二グラム |
The number of manufactured tobacco referred to in paragraph (1) relating to heated tobacco is the total number of cigarettes converted by the following methods:
加熱式たばこに係る第一項の製造たばこの本数は、次に掲げる方法により換算した紙巻たばこの本数の合計数によるものとする。
a method of converting 0.4 grams of the weight of the heated tobacco (excluding the weight of the portion relating to filters and other things specified by Order of the Ministry of Internal Affairs and Communications) into 0.5 cigarettes;
加熱式たばこの重量（フィルターその他の総務省令で定めるものに係る部分の重量を除く。）の〇・四グラムをもつて紙巻たばこの〇・五本に換算する方法
a method of converting into 0.5 cigarettes the amount calculated as provided by Cabinet Order as the amount equivalent to the amount of one cigarette, based on the amount specified respectively in the following according to the following classifications of heated tobacco:
次に掲げる加熱式たばこの区分に応じ、それぞれ次に定める金額の紙巻たばこの一本の金額に相当する金額として政令で定めるところにより計算した金額をもつて紙巻たばこの〇・五本に換算する方法
heated tobacco for which a retail price at the time of the sale, etc. (meaning a retail price approved under Article 33, paragraph (1) or (2) of the Tobacco Business Act) has been fixed: the amount equivalent to that retail price (excluding the amount equivalent to the consumption tax to be imposed under the provisions of the Consumption Tax Act and the amount equivalent to the local consumption tax to be imposed under the provisions of Section 3);
heated tobacco other than that set out in (a): the amount calculated in accordance with the rules of Article 10, paragraph (3), item (ii), (b) and paragraph (4) of the Tobacco Tax Act (Act No. 72 of 1984).
イに掲げるもの以外の加熱式たばこ たばこ税法（昭和五十九年法律第七十二号）第十条第三項第二号ロ及び第四項の規定の例により算定した金額
In addition to what is provided for in the preceding two paragraphs, the calculation for converting weight or amount into a number of cigarettes under these provisions and other matters necessary for the application of these provisions are specified by Cabinet Order.
前二項に定めるもののほか、これらの規定により重量又は金額を本数に換算する場合の計算その他これらの規定の適用に関し必要な事項は、政令で定める。
Read this with the articles around it
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
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
sale, etc.machine translation
「売渡し等」
A sale of manufactured tobacco (製造たばこ) by a manufacturer, specified seller or wholesaler (卸売販売業者等) to a retailer under Article 74-2, paragraph 1, or its sale to anyone other than a wholesaler or retailer, or its consumption or other disposal, under paragraph 2 of that Article; the number of cigarettes so sold or disposed of is the base of the prefectural tobacco tax (道府県たばこ税).
Short name set inArticle 74-4, paragraph (1)· applies only in this provision and in Article 74-4, paragraph (3), item (ii), (a)