Supplementary Provisions, Article 12-2Special Provisions on the Tax Base of Prefectural Tobacco Tax on Heated Tobacco

一heated tobacco made by wrapping, in paper or a similar material, a product that has leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act) as the whole or part of its raw material (limited to that which is put to smoking use by directly heating the product having that leaf tobacco as the whole or part of its raw material, as provided by Order of the Ministry of Internal Affairs and Communications): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part relating to filters and others specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph and paragraph (3)) into one cigarette; provided, however, that where the weight per piece of that heated tobacco is less than 0.35 grams, the method of converting one piece of that heated tobacco into one cigarette;

二heated tobacco other than that listed in the preceding item: the method of converting every 0.2 grams of the weight of that heated tobacco into one cigarette; provided, however, that where the weight per unit of each product item of that heated tobacco is less than 4 grams, the method of converting one unit of each product item of that heated tobacco into 20 cigarettes.