Supplementary Provisions, Article 131Taxation on Goods Held in Stock
第百三十一条（手持品課税）
If, on July 1, 2003, there is a manufacturer or seller of manufactured tobacco who possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the number of pieces of manufactured tobacco that person possesses (meaning the number of pieces of manufactured tobacco that constitutes the tax base of tobacco tax pursuant to the provisions of Article 10 of the Tobacco Tax Act, and, if the person possesses manufactured tobacco at two or more places, the total number) is 30,000 or more, tobacco tax is imposed on that manufactured tobacco at the tax rate specified in each of the following items for the category of manufactured tobacco listed in that item, deeming that the person, as a manufacturer of manufactured tobacco, has shipped that manufactured tobacco from that person's manufacturing site of manufactured tobacco on that date:
平成十五年七月一日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その所持する製造たばこの本数（たばこ税法第十条の規定により、たばこ税の課税標準となる製造たばこの本数とし、二以上の場所で製造たばこを所持する場合には、その合計本数とする。）が三万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを同日にその者の製造たばこの製造場から移出したものとみなして、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率によりたばこ税を課する。
manufactured tobacco (excluding the manufactured tobacco listed in the following item): 410 yen per 1,000 pieces;
製造たばこ（次号に掲げる製造たばこを除く。） 千本につき四百十円
class 1 manufactured tobacco prescribed in Article 2 of the Supplementary Provisions of the Tobacco Tax Act: 195 yen per 1,000 pieces.
たばこ税法附則第二条に規定する第一種の製造たばこ 千本につき百九十五円
A person prescribed in the preceding paragraph must, for each storage place (for a retail seller prescribed in Article 27, paragraph (2) of the Tobacco Tax Act, the business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act (Act No. 68 of 1984); the same applies hereinafter in this paragraph) of the manufactured tobacco that the person possesses and that falls under the provisions of that paragraph, submit a return stating the following particulars to the district director having jurisdiction over the location of that storage place by July 31, 2003, as provided by Cabinet Order:
the category of manufactured tobacco possessed (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this item) and the quantity for each category;
所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量
the amounts of tobacco tax under the provisions of the preceding paragraph calculated based on the quantities referred to in the preceding item, and the total of those amounts of tobacco tax;
other particulars for reference.
その他参考となるべき事項
If a person prescribed in paragraph (1) has submitted the return under the provisions of the preceding paragraph, together with a return pertaining to prefectural tobacco tax prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003) or a return pertaining to municipal tobacco tax prescribed in Article 14, paragraph (3) of the Supplementary Provisions of that Act, to the prefectural governor or mayor of the municipality prescribed in those provisions, the prefectural governor or mayor of the municipality that has received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.
A person who has submitted a return under the provisions of paragraph (2) must pay to the State, by January 5, 2004, tobacco tax equivalent to the total of the amounts of tobacco tax listed in item (ii) of that paragraph stated in that return.
The provisions of the preceding paragraph apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2) referred to in that paragraph and who, with respect to the tobacco tax pertaining to that return, has submitted a tax return form filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes before the due date for payment referred to in the preceding paragraph pertaining to the return under the provisions of paragraph (2), or who has received a reassessment or determination prescribed in that Act for which the deadline for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act falls before the due date for payment referred to in the preceding paragraph.
If, with respect to manufactured tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), a specified seller (meaning a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has exported manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale, or has put manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale into a bonded area and disposed of it with the approval of the director-general of the customs house obtained in advance as provided by Cabinet Order, and that specified seller has, as provided by Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made or from which the approval of its disposal was obtained, that the manufactured tobacco is tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), an amount equivalent to that amount of tobacco tax is refunded to that person in accordance with the provisions of Article 15, paragraph (1) of that Act, together with the refund pertaining to the amount equivalent to the amount of tobacco tax that the specified seller has paid or is to pay, or that has been collected or is to be collected, with respect to that manufactured tobacco.
第一項の規定によりたばこ税を課された、又は課されるべき製造たばこのうち、特定販売業者（たばこ税法第十一条第二項に規定する特定販売業者をいう。以下この項において同じ。）が、自ら保税地域から引き取った製造たばこで販売のため所持するものを輸出した場合又は自ら保税地域から引き取った製造たばこで販売のため所持するものを保税地域に入れ、あらかじめ政令で定めるところにより税関長の承認を受けて廃棄した場合において、当該特定販売業者が、政令で定めるところにより、当該製造たばこが第一項の規定によりたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした、又は廃棄の承認を受けた税関の税関長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十五条第一項の規定に準じて、当該製造たばこにつき当該特定販売業者が納付した、若しくは納付すべき又は徴収された、若しくは徴収されるべきたばこ税額に相当する金額に係る還付に併せて、その者に還付する。
In the cases listed in the following items, if the manufacturer of manufactured tobacco referred to in the relevant item (meaning a manufacturer of manufactured tobacco prescribed in Article 6, paragraph (4) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has, as provided by Cabinet Order, obtained confirmation from the district director having jurisdiction over the location of the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco that the manufactured tobacco is tobacco on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed, an amount equivalent to that amount of tobacco tax is, in accordance with the provisions of Article 16 of that Act, deducted from the amount of tobacco tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco tax that the manufacturer of manufactured tobacco has paid or is to pay with respect to that manufactured tobacco (in the case falling under item (ii), the amount of tobacco tax that has been paid or is to be paid upon shipment from the other manufacturing site of manufactured tobacco referred to in that item, or that has been paid or is to be paid, or has been collected or is to be collected, upon taking delivery from a bonded area):
次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者（たばこ税法第六条第四項に規定する製造たばこ製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該製造たばこが第一項の規定によるたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十六条の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ税額（第二号に該当する場合にあっては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ税額）に相当する金額に係る控除又は還付に併せて、その者に係るたばこ税額から控除し、又はその者に還付する。
where manufactured tobacco that a manufacturer of manufactured tobacco has shipped from its manufacturing site and on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed has been returned to that manufacturing site (including where such manufactured tobacco that has been returned by a seller of manufactured tobacco or any other such manufactured tobacco specified by Cabinet Order has been brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco);
製造たばこ製造者がその製造場から移出した製造たばこで、第一項の規定によるたばこ税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。）
except in the case falling under the preceding item, where a manufacturer of manufactured tobacco has brought into a manufacturing site of manufactured tobacco manufactured tobacco that was shipped from another manufacturing site of manufactured tobacco or taken out of a bonded area and on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed, and has further shipped that manufactured tobacco from the manufacturing site into which it was brought.
The provisions of Article 26 of the Tobacco Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2).
たばこ税法第二十六条（第二号を除く。）の規定は、第二項の規定による申告書を提出しなければならない者について準用する。
A person who has failed to submit a return under the provisions of paragraph (2) is punished by a fine of 200,000 yen or less.
第二項の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。
If a representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.