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Article 74-14Deductions, etc. Where Manufactured Tobacco Is Returned

第七十四条の十四（製造たばこの返還があつた場合における控除等）

Where a wholesale seller, etc. has had manufactured tobacco returned that it sold to a tobacco retailer whose business office is located within the area of that prefecture, due to the cancellation of a sales contract or other unavoidable reasons, an amount equivalent to the amount of tobacco tax paid or to be paid on the manufactured tobacco relating to that return of goods (or, where a deduction under this paragraph has been made for that amount of tobacco tax, the amount before that deduction) is deducted from the amount of tobacco tax on the taxable quantity relating to a return under the provisions of Article 74-10, paragraph (1) or (3) that the wholesale seller, etc. is to submit to the prefectural governor in or after the month following the month containing the day on which it had that return of goods (limited to those submitted within the deadlines prescribed in those provisions) (where exemption is received under the provisions of Article 74-6, paragraph (1), the amount after deduction of the amount of tobacco tax relating to the manufactured tobacco to which that paragraph applies; the same applies in the following paragraph).

卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこの返還を受けた場合には、当該卸売販売業者等が当該返還を受けた日の属する月の翌月以後に当該道府県知事に提出すべき第七十四条の十第一項又は第三項の規定による申告書（これらの規定に規定する期限内に提出するものに限る。）に係る課税標準数量に対するたばこ税額（第七十四条の六第一項の規定により免除を受ける場合には、同項の適用を受ける製造たばこに係るたばこ税額を控除した後の金額とする。次項において同じ。）から当該返還に係る製造たばこにつき納付された、又は納付されるべきたばこ税額（当該たばこ税額につきこの項の規定による控除が行われている場合には、その控除前の金額とする。）に相当する金額を控除する。

In the case prescribed in the preceding paragraph, where, after deducting the amount for which a deduction under the provisions of that paragraph is sought from the amount of tobacco tax on the taxable quantity of the month in which the deduction under the provisions of that paragraph is to be received, a shortfall still remains, or where, in the month in which the deduction under the provisions of that paragraph is to be received, there is no amount of tobacco tax on the taxable quantity to be declared to the prefectural governor of the location of the business office of the tobacco retailer relating to the manufactured tobacco so returned, the prefectural governor refunds, respectively, that shortfall or the amount equivalent to the amount to be deducted under the provisions of the preceding paragraph, as stated in the return under the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5).

前項に規定する場合において、道府県知事は、同項の規定による控除を受けるべき月の課税標準数量に対するたばこ税額から同項の規定により控除を受けようとする金額を控除してなお不足額があるとき、又は同項の規定による控除を受けるべき月において当該返還を受けた製造たばこに係る小売販売業者の営業所所在地の道府県知事に申告すべき課税標準数量に対するたばこ税額がないときは、それぞれ、第七十四条の十第一項から第三項まで又は第五項の規定による申告書に記載された当該不足額又は前項の規定による控除を受けるべき金額に相当する金額を還付する。

Where the prefectural governor refunds an amount equivalent to the amount of tobacco tax pursuant to the provisions of the preceding paragraph and there are unpaid local government levies of the taxpayer filing returns who is to receive the refund, the governor may appropriate the amount to be refunded to them.

道府県知事は、前項の規定により、たばこ税額に相当する金額を還付する場合において、還付を受ける申告納税者の未納に係る地方団体の徴収金があるときは、当該還付すべき金額をこれに充当することができる。

Where an amount equivalent to the amount of tobacco tax is refunded or appropriated pursuant to the provisions of the preceding two paragraphs, the day on which 10 days have elapsed counting from the day on which the taxpayer filing returns submitted the return under the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) relating to that refund is deemed to be the day listed in Article 17-4, paragraph (1), item (iv), and that paragraph (excluding items (i) through (iii)) applies.

前二項の規定によつてたばこ税額に相当する金額を還付し、又は充当する場合には、申告納税者の当該還付に係る第七十四条の十第一項から第三項まで又は第五項の規定による申告書の提出があつた日から起算して十日を経過した日を第十七条の四第一項第四号に掲げる日とみなして、同項（第一号から第三号までを除く。）の規定を適用する。

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Article 74-14Deductions, etc. Where Manufactured Tobacco Is Returned