Article 74-3Cases Deemed to Be Sale or Consumption, etc. by Wholesale Seller, etc.
第七十四条の三（卸売販売業者等の売渡し又は消費等とみなす場合）
Where a wholesale seller, etc. has been sold manufactured tobacco by another wholesale seller, etc. under a commission to purchase from a tobacco retailer or a consumer, etc., and that wholesale seller, etc. delivers that manufactured tobacco to the person who made the commission, the provisions of paragraph (1) or (2) of the preceding Article apply by deeming that the wholesale seller, etc. sold that manufactured tobacco to the person who made the commission at the time of that delivery.
Where a wholesale seller, etc. has delivered manufactured tobacco to a tobacco retailer or a consumer, etc. as another performance prescribed in Article 482 of the Civil Code, or as the transfer of property rights relating to a gift prescribed in Article 549 or Article 553 of that Act or an exchange prescribed in Article 586, paragraph (1) of that Act, the provisions of paragraph (1) or (2) of the preceding Article apply by deeming that the wholesale seller, etc. sold that manufactured tobacco to the person who received the delivery at the time of that delivery.
Where a specified seller or a wholesale seller owns manufactured tobacco at the time when it discontinues its business or its registration under Article 11, paragraph (1) or Article 20 of the Tobacco Business Act is revoked, the provisions of paragraph (2) of the preceding Article apply by deeming that, at the time of that discontinuance or revocation, that specified seller or wholesale seller sold that manufactured tobacco to a consumer, etc. or consumed, etc. it.
Where a person other than a wholesale seller, etc. has sold or consumed, etc. manufactured tobacco owned by a wholesale seller, etc., the provisions of paragraph (1) or (2) of the preceding Article apply by deeming that the wholesale seller, etc. made the sale or consumption, etc.; provided, however, that where the sale or consumption, etc. is not attributable to the wholesale seller, etc., the provisions of paragraph (1) or (2) of the preceding Article apply by deeming the person who made that sale or consumption, etc. to be a wholesale seller, etc.
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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
consumption, etc.machine translation
「消費等」
The consumption or other disposal of manufactured tobacco (製造たばこ) by a wholesaler, etc. (卸売販売業者等), which, like its sale to consumers, etc. (消費者等), makes the tobacco tax (たばこ税) payable.
Short name set inArticle 74-2, paragraph (2)· applies only in this section
consumers, etc.machine translation
「消費者等」
Persons other than wholesalers, etc. (卸売販売業者等) and retailers (小売販売業者); a wholesaler's sale of manufactured tobacco (製造たばこ) to them makes the tobacco tax (たばこ税) payable.
Short name set inArticle 74-2, paragraph (2)· applies only in this section