# 地方税法 / Local Tax Act — 第四百六十六条 (Article 466) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-466. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第四百六十六条 (Article 466)（卸売販売業者等の売渡し又は消費等とみなす場合） — address `art-466` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-466 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-466 - 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. --- ### 第四百六十六条（卸売販売業者等の売渡し又は消費等とみなす場合） — Cases Deemed to Be Sale or Consumption, etc. by Wholesale Seller, etc. caption: machine translation, not official art-466 · https://japanlaw.org/en/local-tax-act/art-466 · https://japanlaw.org/l/325AC0000000226/art-466 **第一項** 卸売販売業者等が、小売販売業者又は消費者等からの買受けの委託により他の卸売販売業者等から製造たばこの売渡しを受けた場合において、当該卸売販売業者等が当該委託をした者に当該製造たばこの引渡しをしたときは、当該卸売販売業者等が当該引渡しの時に当該製造たばこを当該委託をした者に売り渡したものとみなして、前条第一項又は第二項の規定を適用する。 art-466/par-1 · https://japanlaw.org/en/local-tax-act/art-466/par-1 · https://japanlaw.org/l/325AC0000000226/art-466/par-1 Where a wholesale seller, etc. has been sold manufactured tobacco by another wholesale seller, etc. under a commission from a tobacco retailer or a consumer, etc. to purchase it, and that wholesale seller, etc. delivers that manufactured tobacco to the person who made the commission, the provisions of paragraph (1) or (2) of the preceding Article apply by deeming that the wholesale seller, etc. sold that manufactured tobacco to the person who made the commission at the time of that delivery. machine translation, not official **第二項** 卸売販売業者等が、小売販売業者又は消費者等に対し、民法第四百八十二条に規定する他の給付又は同法第五百四十九条若しくは第五百五十三条に規定する贈与若しくは同法第五百八十六条第一項に規定する交換に係る財産権の移転として製造たばこの引渡しをした場合には、当該卸売販売業者等が当該引渡しの時に当該製造たばこを当該引渡しを受けた者に売り渡したものとみなして、前条第一項又は第二項の規定を適用する。 art-466/par-2 · https://japanlaw.org/en/local-tax-act/art-466/par-2 · https://japanlaw.org/l/325AC0000000226/art-466/par-2 Where a wholesale seller, etc. has delivered manufactured tobacco to a tobacco retailer or a consumer, etc. as another performance prescribed in Article 482 of the Civil Code, or as the transfer of property rights relating to a gift prescribed in Article 549 or Article 553 of that Act or an exchange prescribed in Article 586, paragraph (1) of that Act, the provisions of paragraph (1) or (2) of the preceding Article apply by deeming that the wholesale seller, etc. sold that manufactured tobacco to the person who received the delivery at the time of that delivery. machine translation, not official **第三項** 特定販売業者又は卸売販売業者がその営業を廃止し、又はたばこ事業法第十一条第一項若しくは第二十条の規定による登録を取り消された時に製造たばこを所有している場合においては、当該廃止又は取消しの時に当該特定販売業者又は卸売販売業者が当該製造たばこにつき、消費者等に対する売渡し又は消費等をしたものとみなして、前条第二項の規定を適用する。 art-466/par-3 · https://japanlaw.org/en/local-tax-act/art-466/par-3 · https://japanlaw.org/l/325AC0000000226/art-466/par-3 Where a specified seller or a wholesale seller owns manufactured tobacco at the time when it discontinues its business or its registration under Article 11, paragraph (1) or Article 20 of the Tobacco Business Act is revoked, the provisions of paragraph (2) of the preceding Article apply by deeming that, at the time of that discontinuance or revocation, that specified seller or wholesale seller sold that manufactured tobacco to a consumer, etc. or consumed, etc. it. machine translation, not official **第四項** 卸売販売業者等が所有している製造たばこにつき、当該卸売販売業者等以外の者が売渡し又は消費等をした場合においては、当該卸売販売業者等が売渡し又は消費等をしたものとみなして、前条第一項又は第二項の規定を適用する。ただし、その売渡し又は消費等がされたことにつき、当該卸売販売業者等の責めに帰することができない場合には、当該売渡し又は消費等をした者を卸売販売業者等とみなして、前条第一項又は第二項の規定を適用する。 art-466/par-4 · https://japanlaw.org/en/local-tax-act/art-466/par-4 · https://japanlaw.org/l/325AC0000000226/art-466/par-4 Where a person other than a wholesale seller, etc. has sold or consumed, etc. manufactured tobacco owned by a wholesale seller, etc., the provisions of paragraph (1) or (2) of the preceding Article apply by deeming that the wholesale seller, etc. made the sale or consumption, etc.; provided, however, that where the sale or consumption, etc. is not attributable to the wholesale seller, etc., the provisions of paragraph (1) or (2) of the preceding Article apply by deeming the person who made that sale or consumption, etc. to be a wholesale seller, etc. machine translation, not official --- ## Cites - art-466/par-1: 前条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1 - art-466/par-1: 第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2 - art-466/par-2: 民法第四百八十二条 → 民法 第四百八十二条 (Article 482), art-482 — https://japanlaw.org/en/civil-code/art-482 · https://japanlaw.org/l/129AC0000000089/art-482 - art-466/par-2: 同法第五百四十九条 → 民法 第五百四十九条 (Article 549), art-549 — https://japanlaw.org/en/civil-code/art-549 · https://japanlaw.org/l/129AC0000000089/art-549 - art-466/par-2: 第五百五十三条 → 民法 第五百五十三条 (Article 553), art-553 — https://japanlaw.org/en/civil-code/art-553 · https://japanlaw.org/l/129AC0000000089/art-553 - art-466/par-2: 同法第五百八十六条第一項 → 民法 第五百八十六条第一項 (Article 586, paragraph (1)), art-586/par-1 — https://japanlaw.org/en/civil-code/art-586/par-1 · https://japanlaw.org/l/129AC0000000089/art-586/par-1 - art-466/par-2: 前条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1 - art-466/par-2: 第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2 - art-466/par-3: 前条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2 - art-466/par-4: 前条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1 - art-466/par-4: 第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第四百七十条第四項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-470/par-4 · https://japanlaw.org/l/325AC0000000226/art-470/par-4 - 地方税法 第四百七十二条第一項（たばこ税の徴収の方法） — https://japanlaw.org/en/local-tax-act/art-472/par-1 · https://japanlaw.org/l/325AC0000000226/art-472/par-1 --- ## 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-20261027T214204-080, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-141, 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-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