Article 479Inspection, etc. of Documents Concerning Prefectural Tobacco Tax
第四百七十九条（道府県たばこ税に関する書類の供覧等）
Where the mayor of a municipality has requested a prefectural governor, with respect to the assessment and collection of tobacco tax, to allow the inspection or recording of a return or amended return that a person liable for prefectural tobacco tax submitted to the prefectural governor, documents relating to a report made by a wholesale seller, etc. to the prefectural governor under Article 74-16, or documents concerning a reassessment or determination that the prefectural governor made with respect to the taxable quantity or tax amount of that person liable for tax relating to prefectural tobacco tax, the prefectural governor is to have the relevant documents inspected or recorded by the mayor of the municipality or an official designated by the mayor.
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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
taxable quantitymachine translation
「課税標準数量」
For a person who files a return for and pays tobacco tax (たばこ税), the total count, brand by brand, of the manufactured tobacco (製造たばこ) forming the tax base that was sold from retail sellers' shops, or sold or consumed from wholesale sellers' premises, in the prefecture or municipality during the previous month.
Short name set inArticle 473, paragraph (1)· applies only in this section