# 地方税法 / Local Tax Act — 第四百六十四条 (Article 464)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四百六十四条 (Article 464)（用語の意義及び製造たばこの区分） — address `art-464`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-464
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-464
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第四百六十四条（用語の意義及び製造たばこの区分） — Meanings of the Terms and Classification of Manufactured Tobacco
<sup>caption: machine translation, not official</sup>
<sup>art-464 · https://japanlaw.org/en/local-tax-act/art-464 · https://japanlaw.org/l/325AC0000000226/art-464</sup>

    **第一項**  市町村たばこ税（以下この節において「たばこ税」という。）について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
    <sup>art-464/par-1 · https://japanlaw.org/en/local-tax-act/art-464/par-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-1</sup>
    For the municipal tobacco tax (hereinafter in this Section referred to as the "tobacco tax"), the meanings of the terms set forth in the following items are as prescribed respectively in those items:
    <sup>machine translation, not official</sup>

      **一**  製造たばこ　たばこ事業法第二条第三号に規定する製造たばこ（同法第三十八条第二項に規定する製造たばこ代用品を含む。）をいう。
      <sup>art-464/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-464/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-1</sup>
      manufactured tobacco: means manufactured tobacco prescribed in Article 2, item (iii) of the Tobacco Business Act (including manufactured tobacco substitutes prescribed in Article 38, paragraph (2) of that Act);
      <sup>machine translation, not official</sup>

      **二**  特定販売業者　たばこ事業法第十四条第一項に規定する特定販売業者をいう。
      <sup>art-464/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-464/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-2</sup>
      specified seller: means a specified seller prescribed in Article 14, paragraph (1) of the Tobacco Business Act;
      <sup>machine translation, not official</sup>

      **三**  卸売販売業者　たばこ事業法第九条第一項に規定する卸売販売業者をいう。
      <sup>art-464/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-464/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-3</sup>
      wholesale seller: means a wholesale seller prescribed in Article 9, paragraph (1) of the Tobacco Business Act;
      <sup>machine translation, not official</sup>

      **四**  小売販売業者　たばこ事業法第九条第六項に規定する小売販売業者をいう。
      <sup>art-464/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-464/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-4</sup>
      tobacco retailer: means a tobacco retailer prescribed in Article 9, paragraph (6) of the Tobacco Business Act;
      <sup>machine translation, not official</sup>

      **五**  小売販売業者の営業所　たばこ事業法第二十二条第一項に規定する営業所をいう。
      <sup>art-464/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-464/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-5</sup>
      tobacco retailer's business office: means a business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act.
      <sup>machine translation, not official</sup>

    **第二項**  製造たばこの区分は、次に掲げるとおりとし、製造たばこ代用品に係る製造たばこの区分は、当該製造たばこ代用品の性状によるものとする。
    <sup>art-464/par-2 · https://japanlaw.org/en/local-tax-act/art-464/par-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-2</sup>
    The classification of manufactured tobacco is as set out below, and the classification of manufactured tobacco relating to manufactured tobacco substitutes is to be according to the nature of the manufactured tobacco substitute.
    <sup>machine translation, not official</sup>

      **一**  喫煙用の製造たばこ
      <sup>art-464/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1</sup>
      manufactured tobacco for smoking;
      <sup>machine translation, not official</sup>

        **イ**  紙巻たばこ
        <sup>art-464/par-2/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-1</sup>
        cigarettes;
        <sup>machine translation, not official</sup>

        **ロ**  葉巻たばこ
        <sup>art-464/par-2/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-2</sup>
        cigars;
        <sup>machine translation, not official</sup>

        **ハ**  パイプたばこ
        <sup>art-464/par-2/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-3</sup>
        pipe tobacco;
        <sup>machine translation, not official</sup>

        **ニ**  刻みたばこ
        <sup>art-464/par-2/item-1/sub-4 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-1/sub-4 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-4</sup>
        cut tobacco;
        <sup>machine translation, not official</sup>

        **ホ**  加熱式たばこ
        <sup>art-464/par-2/item-1/sub-5 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-1/sub-5 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-5</sup>
        heated tobacco;
        <sup>machine translation, not official</sup>

      **二**  かみ用の製造たばこ
      <sup>art-464/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-2</sup>
      manufactured tobacco for chewing;
      <sup>machine translation, not official</sup>

      **三**  かぎ用の製造たばこ
      <sup>art-464/par-2/item-3 · https://japanlaw.org/en/local-tax-act/art-464/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-3</sup>
      manufactured tobacco for snuff.
      <sup>machine translation, not official</sup>

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## Cites
- art-464/par-1/item-1: たばこ事業法第二条第三号 → e-Gov law 359AC0000000068, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-464/par-1/item-1: 同法第三十八条第二項 → e-Gov law 359AC0000000068, 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — not held in this collection
- art-464/par-1/item-2: たばこ事業法第十四条第一項 → e-Gov law 359AC0000000068, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-464/par-1/item-3: たばこ事業法第九条第一項 → e-Gov law 359AC0000000068, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-464/par-1/item-4: たばこ事業法第九条第六項 → e-Gov law 359AC0000000068, 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — not held in this collection
- art-464/par-1/item-5: たばこ事業法第二十二条第一項 → e-Gov law 359AC0000000068, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第三十条の三第一項（加熱式たばこに係る市町村たばこ税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-3/par-1
- 地方税法 附則第三十七条第一項（市町村たばこ消費税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-37/par-1
- 地方税法 附則第二十三条第二項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
- 地方税法 附則第二十三条第三項第一号（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3/item-1
- 地方税法 附則第二十五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-101, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-101, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-141, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27