第三十条の三（加熱式たばこに係る市町村たばこ税の課税標準の特例）
Supplementary Provisions, Article 30-3Special Provisions on the Tax Base of Municipal Tobacco Tax on Heated Tobacco
The number of pieces of manufactured tobacco under Article 467, paragraph (1) relating to heated tobacco (meaning heated tobacco listed in Article 464, paragraph (2), item (i), (e), and including that deemed to be manufactured tobacco pursuant to Article 466-2; the same applies hereinafter in this paragraph and the following paragraph) for which a sale under Article 465, paragraph (1) or a sale, consumption, etc. under paragraph (2) of that Article has been made on or after April 1, 2026 is, for the time being, notwithstanding Article 467, paragraph (3), the number of cigarettes (meaning cigarettes listed in Article 464, paragraph (2), item (i), (a); the same applies hereinafter in this paragraph) converted by the method specified in each of the following items according to the classification set forth in that item.
令和八年四月一日以後に第四百六十五条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（第四百六十四条第二項第一号ホに掲げる加熱式たばこをいい、第四百六十六条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。）に係る第四百六十七条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（第四百六十四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 other similar material, a product using leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act) as all or part of its raw materials (limited to heated tobacco used for smoking by directly heating the product using that leaf tobacco as all or part of its raw materials, in the manner specified 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 the filter and other parts 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 stick of that heated tobacco is less than 0.35 grams, the method of converting one stick 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.
Among heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to Article 466-2), the proviso to item (ii) of that paragraph does not apply to that used for smoking together with the heated tobacco listed in item (i) of that paragraph and other heated tobacco specified by Cabinet Order.
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.
定義附則第三十条の三第一項・この項及び附則第三十条の三第二項の中だけ
第四百六十四条第二項第一号ホに掲げる加熱式たばこをいい、第四百六十六条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
市町村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（第四百六十六条の二）も含みます。
定義附則第三十条の三第一項・この項の中だけ
第四百六十四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
市町村たばこ税での製造たばこの区分（第四百六十四条第二項）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。