Article 88Special Provisions on the Tax Base of Tobacco Tax on Heated Tobacco
第八十八条（加熱式たばこに係るたばこ税の課税標準の特例）
The number of units of manufactured tobacco referred to in Article 10, paragraph (1) of the Tobacco Tax Act for heated tobacco (meaning heated tobacco listed in Article 2, paragraph (2), item (i), (e) of that Act, including that deemed to be manufactured tobacco pursuant to the provisions of Article 8, paragraph (2) of that Act; the same applies hereinafter in this paragraph and the following paragraph) shipped from a manufacturing site of manufactured tobacco or taken out of a bonded area on or after April 1, 2026 is to be, notwithstanding the provisions of paragraph (3) of that Article, the number of cigarettes (meaning cigarettes listed in Article 2, paragraph (2), item (i), (a) of that Act; the same applies hereinafter in this paragraph and the following Article) converted by the method specified in each of the following items in accordance with the categories listed in those items:
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 (Act No. 68 of 1984)) 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 Finance): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part pertaining to the filter and other parts specified by Order of the Ministry of Finance; 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;
葉たばこ（たばこ事業法（昭和五十九年法律第六十八号）第二条第二号に規定する葉たばこをいう。）を原料の全部又は一部としたものを紙その他これに類する材料のもので巻いた加熱式たばこ（当該葉たばこを原料の全部又は一部としたものを財務省令で定めるところにより直接加熱することによつて喫煙の用に供されるものに限る。） 当該加熱式たばこの重量（フィルターその他の財務省令で定めるものに係る部分の重量を除く。以下この項及び第三項において同じ。）の〇・三五グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの一本当たりの重量が〇・三五グラム未満である場合にあつては、当該加熱式たばこの一本をもつて紙巻たばこの一本に換算する方法
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.
With regard to heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to the provisions of Article 8, paragraph (2) of the Tobacco Tax Act) that is used for smoking together with heated tobacco listed in item (i) of that paragraph, and other heated tobacco specified by Cabinet Order, the provisions of the proviso to item (ii) of that paragraph do not apply.
Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.