For the prefectural tobacco tax (hereinafter in this Section referred to as the "tobacco tax"), the meanings of the terms set forth in the following items are as prescribed respectively in those items:
道府県たばこ税（以下この節において「たばこ税」という。）について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
manufactured tobacco: means manufactured tobacco prescribed in Article 2, item (iii) of the Tobacco Business Act (Act No. 68 of 1984) (including manufactured tobacco substitutes prescribed in Article 38, paragraph (2) of that Act);
製造たばこ たばこ事業法（昭和五十九年法律第六十八号）第二条第三号に規定する製造たばこ（同法第三十八条第二項に規定する製造たばこ代用品を含む。）をいう。
specified seller: means a specified seller prescribed in Article 14, paragraph (1) of the Tobacco Business Act;
特定販売業者 たばこ事業法第十四条第一項に規定する特定販売業者をいう。
wholesale seller: means a wholesale seller prescribed in Article 9, paragraph (1) of the Tobacco Business Act;
卸売販売業者 たばこ事業法第九条第一項に規定する卸売販売業者をいう。
tobacco retailer: means a tobacco retailer prescribed in Article 9, paragraph (6) of the Tobacco Business Act;
小売販売業者 たばこ事業法第九条第六項に規定する小売販売業者をいう。
tobacco retailer's business office: means a business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act.
小売販売業者の営業所 たばこ事業法第二十二条第一項に規定する営業所をいう。
The classification of manufactured tobacco is as set out below, and the classification of manufactured tobacco relating to manufactured tobacco substitutes is to be according to the nature of the manufactured tobacco substitute.
製造たばこの区分は、次に掲げるとおりとし、製造たばこ代用品に係る製造たばこの区分は、当該製造たばこ代用品の性状によるものとする。
manufactured tobacco for smoking;
喫煙用の製造たばこ
cigarettes;
紙巻たばこ
cigars;
葉巻たばこ
pipe tobacco;
パイプたばこ
cut tobacco;
刻みたばこ
heated tobacco;
加熱式たばこ
manufactured tobacco for chewing;
かみ用の製造たばこ
manufactured tobacco for snuff.
かぎ用の製造たばこ
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tobacco taxmachine translation
「たばこ税」
In the section of the Local Tax Act on it, the prefectural tobacco tax (道府県たばこ税), the tax a prefecture levies on manufactured tobacco (製造たばこ).
Short name set inArticle 74, paragraph (1)· applies only in this section