Article 74-19Inspection, etc. of Documents Concerning Municipal Tobacco Tax
第七十四条の十九（市町村たばこ税に関する書類の供覧等）
Where a prefectural governor has requested a mayor of a municipality, with respect to the assessment and collection of tobacco tax, to allow the inspection or recording of documents concerning a return or amended return that a person liable for municipal tobacco tax submitted to the mayor of the municipality, or a reassessment or determination that the mayor of the municipality made with respect to the taxable quantity or tax amount of that person liable for tax relating to municipal tobacco tax, the mayor of the municipality is to have the relevant documents inspected or recorded by the prefectural governor or an official designated by the governor.
The prefectural governor who has received a return under the provisions of Article 74-10, paragraphs (1) through (3) is to notify the relevant prefectural governors of the quantity of manufactured tobacco sold to wholesale sellers, etc. and other necessary matters, among the matters stated in those returns and the documents attached to them, as provided by Order of the Ministry of Internal Affairs and Communications.
第七十四条の十第一項から第三項までの規定による申告書の提出を受けた道府県知事は、総務省令で定めるところにより、これらの申告書及びこれらに添付された書類に記載された事項のうち卸売販売業者等に売り渡された製造たばこの数量その他必要な事項を関係道府県知事に通知するものとする。
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 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
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on prefectural 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 74-2, 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 74-10, paragraph (1)· applies only in this section