Where the amount equivalent to the tobacco tax paid to a municipality (including special wards; the same applies hereinafter in this paragraph) for the relevant fiscal year (including special ward tobacco tax; the same applies hereinafter in this paragraph) exceeds the amount obtained by multiplying the total amount of tobacco tax nationwide for the fiscal year two years before the relevant fiscal year by the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide (referred to as the "fixed tobacco tax amount" in the following paragraph), the amount equivalent to the excess is to be distributed, as provided by Cabinet Order, to the prefecture encompassing that municipality in the fiscal year following the relevant fiscal year.
市町村（特別区を含む。以下この項において同じ。）は、当該市町村に納付された当該年度のたばこ税（特別区たばこ税を含む。以下この項において同じ。）の額に相当する額が、当該年度の前々年度の全国のたばこ税の額の合計額に当該市町村のたばこ消費基礎人口（公表された最近の国勢調査の結果による当該市町村の二十歳以上の人口及び当該市町村以外の市町村に居住する者であつて当該市町村において従業し、又は当該市町村へ通学する者のうち二十歳以上のものの人口の合計をいう。以下この条において同じ。）に二を乗じて得た数を全国のたばこ消費基礎人口の合計で除して得た割合を乗じて得た額（次項において「たばこ税に係る課税定額」という。）を超える場合には、当該超える部分に相当する額を、政令で定めるところにより、当該市町村を包括する道府県に対して当該年度の翌年度に交付するものとする。
Matters necessary for calculating the tobacco consumption base population and the fixed tobacco tax amount are specified by Order of the Ministry of Internal Affairs and Communications.
たばこ消費基礎人口及びたばこ税に係る課税定額の算定に関し必要な事項は、総務省令で定める。
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 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
fixed tobacco tax amountmachine translation
「たばこ税に係る課税定額」
The amount a municipality's tobacco tax (たばこ税) for a fiscal year is measured against in Article 485-13: the nationwide total of that tax two fiscal years earlier, multiplied by twice the municipality's tobacco-consumption base population (たばこ消費基礎人口 — residents aged 20 or over, plus people aged 20 or over who come from other municipalities to work or study there) divided by the national total of that population; whatever the municipality receives above it is passed to its prefecture the next fiscal year.
Short name set inArticle 485-13, paragraph (1)· applies only in this provision and in Article 485-13, paragraph (2)
consumption base populationmachine translation
「消費基礎人口」
In Article 485-13, a municipality's tobacco-consumption base population (たばこ消費基礎人口): its residents aged 20 or over according to the latest published census (国勢調査), plus the people aged 20 or over who live in other municipalities and work or go to school in it.
Defined inArticle 485-13, paragraph (1)· applies only in this article
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.