Supplementary Provisions, Article 11Transitional Measures Concerning Municipal Tobacco Tax
第十一条（市町村たばこ税に関する経過措置）
Except as otherwise provided, for municipal tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 30-3, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following paragraph) that was imposed or should have been imposed before the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the provisions then in force continue to govern.
別段の定めがあるものを除き、附則第一条第二号に掲げる規定の施行の日前に課した、又は課すべきであった加熱式たばこ（新法附則第三十条の三第一項に規定する加熱式たばこをいう。次項において同じ。）に係る市町村たばこ税については、なお従前の例による。
The number of manufactured tobacco prescribed in Article 467, paragraph (1) of the Local Tax Act pertaining to heated tobacco for which a sale prescribed in Article 465, paragraph (1) of the Local Tax Act or a sale or consumption, etc. prescribed in paragraph (2) of that Article is carried out during the period from April 1, 2026 to September 30 of the same year is, notwithstanding Article 467, paragraph (3) of the Local Tax Act and Article 30-3 of the Supplementary Provisions of the New Act, to be the total of the numbers of manufactured tobacco set forth in the following items:
令和八年四月一日から同年九月三十日までの間に、地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等が行われた加熱式たばこに係る同法第四百六十七条第一項の製造たばこの本数は、同条第三項及び新法附則第三十条の三の規定にかかわらず、次に掲げる製造たばこの本数の合計数によるものとする。
the number of manufactured tobacco calculated by multiplying the number of cigarettes (meaning cigarettes prescribed in Article 30-3, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following item) converted pursuant to the provisions of Article 467, paragraph (3) of the Local Tax Act by 0.5;
地方税法第四百六十七条第三項の規定により換算した紙巻たばこ（新法附則第三十条の三第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数
the number of manufactured tobacco calculated by multiplying the number of cigarettes converted pursuant to the provisions of Article 30-3 of the Supplementary Provisions of the New Act by 0.5.
新法附則第三十条の三の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数
With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2026, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 106/100".
令和八年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百六を乗じて得た割合」とする。
With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2027, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 108/100".
令和九年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百八を乗じて得た割合」とする。
With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2028, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 103/100".
令和十年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百三を乗じて得た割合」とする。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
heated tobaccomachine translation
「加熱式たばこ」
Heated tobacco (加熱式たばこ) as defined in Article 30-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2025, for the municipal tobacco tax (市町村たばこ税) on it.
Defined inSupplementary Provisions, Article 11, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (2)
cigarettemachine translation
「紙巻たばこ」
Cigarettes as defined in Article 30-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 1 of Act No. 7 of 2025; here, the cigarettes into which heated tobacco is converted under Article 467, paragraph 3 of the Local Tax Act.
Defined inSupplementary Provisions, Article 11, paragraph (2), item (i)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (2), item (ii)