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Article 485-14

第四百八十五条の十四

A municipality must not provide subsidies, interest subsidies or other payments for which no appropriate consideration is received, or make loans, to a tobacco retailer, on the condition that the amount of tobacco tax paid, or to be paid, to that municipality, as the tobacco tax on the manufactured tobacco sold to that tobacco retailer, by a wholesale seller, etc. that sells manufactured tobacco to that tobacco retailer, or the estimated amount of tobacco tax expected to be paid, is a certain amount or more.

市町村は、小売販売業者に対し、当該小売販売業者に売り渡した製造たばこに係るたばこ税額として当該小売販売業者に製造たばこの売渡しを行う卸売販売業者等から当該市町村に納付された、若しくは納付されるべきたばこ税額又は納付されることが見込まれるたばこ税額の見込額が一定の額以上であることを条件として、補助金、利子補給金その他相当の反対給付を受けない給付金の交付又は貸付金の貸付けを行つてはならない。

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