Supplementary Provisions, Article 5Transitional Measures Concerning Prefectural Tobacco Tax
第五条（道府県たばこ税に関する経過措置）
Except as provided for in the following paragraph, for prefectural tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 12-2, 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.
次項に定めるものを除き、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（新法附則第十二条の二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。）に係る道府県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 74-4, paragraph (1) of the Local Tax Act pertaining to heated tobacco for which a sale prescribed in Article 74-2, 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 74-4, paragraph (3) of the Local Tax Act and Article 12-2 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、地方税法第七十四条の二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七十四条の四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十二条の二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 12-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following item) converted pursuant to the provisions of Article 74-4, paragraph (3) of the Local Tax Act by 0.5;
地方税法第七十四条の四第三項の規定により換算した紙巻たばこ（新法附則第十二条の二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 12-2 of the Supplementary Provisions of the New Act by 0.5.
新法附則第十二条の二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
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 12-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2025, for the prefectural tobacco tax (道府県たばこ税) on it.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (2)
cigarettemachine translation
「紙巻たばこ」
Cigarettes as defined in Article 12-2, 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 74-4, paragraph 3 of the Local Tax Act.
Defined inSupplementary Provisions, Article 5, paragraph (2), item (i)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (2), item (ii)