第十二条の二（加熱式たばこに係る道府県たばこ税の課税標準の特例）
Supplementary Provisions, Article 12-2Special Provisions on the Tax Base of Prefectural Tobacco Tax on Heated Tobacco
The number of units of manufactured tobacco under Article 74-4, paragraph (1) relating to heated tobacco (meaning heated tobacco listed in Article 74, paragraph (2), item (i), (e), and including that deemed to be manufactured tobacco pursuant to Article 74-3-2; the same applies hereinafter in this paragraph and the following paragraph) for which a sale under Article 74-2, paragraph (1), or a sale or consumption, etc. under paragraph (2) of that Article, is carried out on or after April 1, 2026, is, notwithstanding Article 74-4, paragraph (3), for the time being, to be the number of cigarettes (meaning cigarettes listed in Article 74, paragraph (2), item (i), (a); the same applies hereinafter in this paragraph) converted by the method specified in each of the following items in accordance with the categories listed in those items.
令和八年四月一日以後に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が行われた加熱式たばこ（第七十四条第二項第一号ホに掲げる加熱式たばこをいい、第七十四条の三の二の規定により製造たばことみなされるものを含む。以下この項及び次項において同じ。）に係る第七十四条の四第一項の製造たばこの本数は、同条第三項の規定にかかわらず、当分の間、次の各号に掲げる区分に応じ、当該各号に定める方法により換算した紙巻たばこ（第七十四条第二項第一号イに掲げる紙巻たばこをいう。以下この項において同じ。）の本数によるものとする。
heated tobacco made by wrapping, in paper or a similar material, a product that has leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act) as the whole or part of its raw material (limited to that which is put to smoking use by directly heating the product having that leaf tobacco as the whole or part of its raw material, as provided by Order of the Ministry of Internal Affairs and Communications): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part relating to filters and others specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph and paragraph (3)) into one cigarette; provided, however, that where the weight per piece of that heated tobacco is less than 0.35 grams, the method of converting one piece of that heated tobacco into one cigarette;
heated tobacco other than that listed in the preceding item: the method of converting every 0.2 grams of the weight of that heated tobacco into one cigarette; provided, however, that where the weight per unit of each product item of that heated tobacco is less than 4 grams, the method of converting one unit of each product item of that heated tobacco into 20 cigarettes.
With regard to the heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to Article 74-3-2) that is put to smoking use together with the heated tobacco listed in item (i) of that paragraph, and other such tobacco specified by Cabinet Order, the proviso to item (ii) of that paragraph does not apply.
Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
定義附則第十二条の二第一項・この項及び附則第十二条の二第二項の中だけ
第七十四条第二項第一号ホに掲げる加熱式たばこをいい、第七十四条の三の二の規定により製造たばことみなされるものを含む
わかりやすく言うと
道府県たばこ税で喫煙用の製造たばこのうち加熱式たばことして区分されるもので、加熱で蒸気になるグリセリンなどを詰めた一定の喫煙用具で、製造たばことみなされるもの（第七十四条の三の二）も含みます。
定義附則第十二条の二第一項・この項の中だけ
第七十四条第二項第一号イに掲げる紙巻たばこ
わかりやすく言うと
道府県たばこ税での製造たばこの区分（第七十四条第二項）のうち、喫煙用の製造たばこである紙巻たばこのことです。この項は、令和八年四月一日以後に売渡しなどがされた加熱式たばこの本数を、この紙巻たばこの本数に換算する方法を定めています。