Supplementary Provisions, Article 30-3Special Provisions on the Tax Base of Municipal Tobacco Tax on Heated Tobacco

一Heated tobacco made by wrapping, in paper or other similar material, a product using leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act) as all or part of its raw materials (limited to heated tobacco used for smoking by directly heating the product using that leaf tobacco as all or part of its raw materials, in the manner specified 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 the filter and other parts 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 stick of that heated tobacco is less than 0.35 grams, the method of converting one stick 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.