Where a wholesale seller, etc. sells or consumes, etc. any of the following manufactured tobacco, a municipality exempts the manufactured tobacco relating to that sale or consumption, etc. from tobacco tax:
the export of manufactured tobacco from Japan, or the sale of manufactured tobacco to an exporter (meaning a person engaged in the business of selling manufactured tobacco purchased from others and constantly exporting manufactured tobacco) made for the purpose of export;
製造たばこの本邦からの輸出又は輸出の目的で行われる輸出業者（他から購入した製造たばこの販売を業とする者で常時製造たばこの輸出を行うものをいう。）に対する売渡し
the sale of manufactured tobacco for loading as ship's stores or aircraft stores (meaning ship's stores or aircraft stores prescribed in Article 2, paragraph (1), item (ix) or (x) of the Customs Act) onto a Japanese vessel (including a distant-water fishing vessel or other vessel equivalent thereto that is specified by Cabinet Order) or aircraft traveling between Japan and foreign countries;
本邦と外国との間を往来する本邦の船舶（これに準ずる遠洋漁業船その他の船舶で政令で定めるものを含む。）又は航空機に船用品又は機用品（関税法第二条第一項第九号又は第十号に規定する船用品又は機用品をいう。）として積み込むための製造たばこの売渡し
the disposal of manufactured tobacco whose quality has deteriorated or whose packaging has been damaged or contaminated, or other manufactured tobacco found to be unfit for sale;
品質が悪変し、又は包装が破損し、若しくは汚染した製造たばこその他販売に適しないと認められる製造たばこの廃棄
the sale or consumption, etc. of manufactured tobacco on which tobacco tax has already been imposed (excluding manufactured tobacco for which a deduction or refund has been or is to be made under the provisions of Article 477, paragraph (1) or (2)).
既にたばこ税を課された製造たばこ（第四百七十七条第一項又は第二項の規定による控除又は還付が行われた、又は行われるべき製造たばこを除く。）の売渡し又は消費等
The provisions of the preceding paragraph (limited to the portion relating to item (i) or (ii)) apply only where a wholesale seller, etc., in respect of the sale or consumption, etc. of the manufactured tobacco listed in item (i) or (ii) of that paragraph, enters in the return under the provisions of Article 473, paragraph (1) or (2) the amount of tobacco tax relating to the manufactured tobacco for which it seeks the application of the preceding paragraph (limited to the portion relating to item (i) or (ii)), and retains, as provided by Order of the Ministry of Internal Affairs and Communications, documents sufficient to certify that the sale or consumption, etc. of that manufactured tobacco falls under the sale or consumption, etc. of the manufactured tobacco listed in item (i) or (ii) of that paragraph.
The provisions of paragraph (1) (limited to the portion relating to item (iii) or (iv)) apply only where a wholesale seller, etc., in respect of the sale or consumption, etc. of the manufactured tobacco listed in item (iii) or (iv) of that paragraph, has submitted, as provided by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality to whom a return under the provisions of Article 473, paragraph (1) or (2) is to be submitted, documents sufficient to certify that the sale or consumption, etc. of that manufactured tobacco falls under the sale or consumption, etc. of the manufactured tobacco listed in paragraph (1), item (iii) or (iv).
Where, with respect to manufactured tobacco exempted from tobacco tax under the provisions of paragraph (1), item (i), an exporter prescribed in that paragraph sells it to a tobacco retailer or a consumer, etc. or consumes, etc. it, the provisions of Article 465 apply to that manufactured tobacco by deeming that exporter to be a wholesale seller, etc.
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 municipal tobacco tax (市町村たばこ税), the tax a municipality levies on manufactured tobacco (製造たばこ).
Short name set inArticle 464, paragraph (1)· applies only in this section
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on municipal 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 465, 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 465, paragraph (2)· applies only in this section
consumers, etc.machine translation
「消費者等」
Persons other than wholesalers, etc. (卸売販売業者等) and retailers (小売販売業者); a wholesaler's sale of manufactured tobacco (製造たばこ) to them makes the tobacco tax (たばこ税) payable.
Short name set inArticle 465, paragraph (2)· applies only in this section