# 地方税法 / Local Tax Act — 第七十四条の六 (Article 74-6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-74-6. 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: 第七十四条の六 (Article 74-6)（たばこ税の課税免除） — address `art-74-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-74-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-6 - 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. --- ### 第七十四条の六（たばこ税の課税免除） — Exemption from Tobacco Tax caption: machine translation, not official art-74-6 · https://japanlaw.org/en/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6 **第一項** 道府県は、卸売販売業者等が次に掲げる製造たばこの売渡し又は消費等をする場合には、当該売渡し又は消費等に係る製造たばこに対しては、たばこ税を免除する。 art-74-6/par-1 · https://japanlaw.org/en/local-tax-act/art-74-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1 Where a wholesale seller, etc. sells or consumes, etc. any of the following manufactured tobacco, a prefecture exempts the manufactured tobacco relating to that sale or consumption, etc. from tobacco tax: machine translation, not official **一** 製造たばこの本邦からの輸出又は輸出の目的で行われる輸出業者（他から購入した製造たばこの販売を業とする者で常時製造たばこの輸出を行うものをいう。）に対する売渡し art-74-6/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1 the export of manufactured tobacco from Japan, or the sale of manufactured tobacco to an exporter (meaning a person engaged in the business of selling manufactured tobacco purchased from others and constantly exporting manufactured tobacco) made for the purpose of export; machine translation, not official **二** 本邦と外国との間を往来する本邦の船舶（これに準ずる遠洋漁業船その他の船舶で政令で定めるものを含む。）又は航空機に船用品又は機用品（関税法（昭和二十九年法律第六十一号）第二条第一項第九号又は第十号に規定する船用品又は機用品をいう。）として積み込むための製造たばこの売渡し art-74-6/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2 the sale of manufactured tobacco for loading as ship's stores or aircraft stores (meaning ship's stores or aircraft stores prescribed in Article 2, paragraph (1), item (ix) or (x) of the Customs Act (Act No. 61 of 1954)) onto a Japanese vessel (including a distant-water fishing vessel or other vessel equivalent thereto that is specified by Cabinet Order) or aircraft traveling between Japan and foreign countries; machine translation, not official **三** 品質が悪変し、又は包装が破損し、若しくは汚染した製造たばこその他販売に適しないと認められる製造たばこの廃棄 art-74-6/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-3 the disposal of manufactured tobacco whose quality has deteriorated or whose packaging has been damaged or contaminated, or other manufactured tobacco found to be unfit for sale; machine translation, not official **四** 既にたばこ税を課された製造たばこ（第七十四条の十四第一項又は第二項の規定による控除又は還付が行われた、又は行われるべき製造たばこを除く。）の売渡し又は消費等 art-74-6/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-4 the sale or consumption, etc. of manufactured tobacco on which tobacco tax has already been imposed (excluding manufactured tobacco for which a deduction or refund has been or is to be made under the provisions of Article 74-14, paragraph (1) or (2)). machine translation, not official **第二項** 前項（第一号又は第二号に係る部分に限る。）の規定は、卸売販売業者等が、同項第一号又は第二号に掲げる製造たばこの売渡し又は消費等について、第七十四条の十第一項又は第三項の規定による申告書に前項（第一号又は第二号に係る部分に限る。）の適用を受けようとする製造たばこに係るたばこ税額を記載し、かつ、総務省令で定めるところにより当該製造たばこの売渡し又は消費等が同項第一号又は第二号に掲げる製造たばこの売渡し又は消費等に該当することを証するに足りる書類を保存している場合に限り、適用する。 art-74-6/par-2 · https://japanlaw.org/en/local-tax-act/art-74-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-2 The provisions of the preceding paragraph (limited to the portion relating to item (i) or (ii)) apply only where a wholesale seller, etc., in respect of the sale or consumption, etc. of the manufactured tobacco listed in item (i) or (ii) of that paragraph, enters in the return under the provisions of Article 74-10, paragraph (1) or (3) the amount of tobacco tax relating to the manufactured tobacco for which it seeks to receive the application of the preceding paragraph (limited to the portion relating to item (i) or (ii)), and retains, as provided by Order of the Ministry of Internal Affairs and Communications, documents sufficient to certify that the sale or consumption, etc. of that manufactured tobacco falls under the sale or consumption, etc. of the manufactured tobacco listed in item (i) or (ii) of that paragraph. machine translation, not official **第三項** 第一項（第三号又は第四号に係る部分に限る。）の規定は、卸売販売業者等が、同項第三号又は第四号に掲げる製造たばこの売渡し又は消費等について第七十四条の十第一項又は第三項の規定による申告書を提出すべき道府県知事に対し、総務省令で定めるところにより、当該製造たばこの売渡し又は消費等が第一項第三号又は第四号に掲げる製造たばこの売渡し又は消費等に該当することを証するに足りる書類を提出している場合に限り、適用する。 art-74-6/par-3 · https://japanlaw.org/en/local-tax-act/art-74-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-3 The provisions of paragraph (1) (limited to the portion relating to item (iii) or (iv)) apply only where a wholesale seller, etc., in respect of the sale or consumption, etc. of the manufactured tobacco listed in item (iii) or (iv) of that paragraph, has submitted, as provided by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor to whom a return under the provisions of Article 74-10, paragraph (1) or (3) is to be submitted, documents sufficient to certify that the sale or consumption, etc. of that manufactured tobacco falls under the sale or consumption, etc. of the manufactured tobacco listed in paragraph (1), item (iii) or (iv). machine translation, not official **第四項** 第一項第一号の規定によりたばこ税を免除された製造たばこにつき、同項に規定する輸出業者が小売販売業者若しくは消費者等に売渡しをし、又は消費等をした場合には、当該製造たばこについて、当該輸出業者を卸売販売業者等とみなして、第七十四条の二の規定を適用する。 art-74-6/par-4 · https://japanlaw.org/en/local-tax-act/art-74-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-4 Where, with respect to manufactured tobacco exempted from tobacco tax under the provisions of paragraph (1), item (i), an exporter prescribed in that paragraph sells it to a tobacco retailer or a consumer, etc. or consumes, etc. it, the provisions of Article 74-2 apply to that manufactured tobacco by deeming that exporter to be a wholesale seller, etc. machine translation, not official --- ## Cites - art-74-6/par-1/item-2: 関税法（昭和二十九年法律第六十一号）第二条第一項第九号 → e-Gov law 329AC0000000061, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection - art-74-6/par-1/item-2: 第十号 → e-Gov law 329AC0000000061, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection - art-74-6/par-1/item-4: 第七十四条の十四第一項 → 地方税法 第七十四条の十四第一項 (Article 74-14, paragraph (1)), art-74-14/par-1 — https://japanlaw.org/en/local-tax-act/art-74-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-14/par-1 - art-74-6/par-1/item-4: 第二項 → 地方税法 第七十四条の十四第二項 (Article 74-14, paragraph (2)), art-74-14/par-2 — https://japanlaw.org/en/local-tax-act/art-74-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-14/par-2 - art-74-6/par-2: 前項 → 地方税法 第七十四条の六第一項 (Article 74-6, paragraph (1)), art-74-6/par-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1 - art-74-6/par-2: 第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1 - art-74-6/par-2: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2 - art-74-6/par-2: 第七十四条の十第一項 → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1 - art-74-6/par-2: 第三項 → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3 - art-74-6/par-3: 第一項 → 地方税法 第七十四条の六第一項 (Article 74-6, paragraph (1)), art-74-6/par-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1 - art-74-6/par-3: 第三号 → 地方税法 第七十四条の六第一項第三号 (Article 74-6, paragraph (1), item (iii)), art-74-6/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-3 - art-74-6/par-3: 第四号 → 地方税法 第七十四条の六第一項第四号 (Article 74-6, paragraph (1), item (iv)), art-74-6/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-4 - art-74-6/par-3: 第七十四条の十第一項 → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1 - art-74-6/par-3: 第三項 → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3 - art-74-6/par-4: 第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1 - art-74-6/par-4: 同項 → 地方税法 第七十四条の六第一項 (Article 74-6, paragraph (1)), art-74-6/par-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1 - art-74-6/par-4: 第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/en/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2 ## Cited by 24 provisions cite this one. No official source publishes this direction. - 地方税法 第七十四条の六第二項（たばこ税の課税免除） — https://japanlaw.org/en/local-tax-act/art-74-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-2 - 地方税法 第七十四条の六第三項（たばこ税の課税免除） — https://japanlaw.org/en/local-tax-act/art-74-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-3 - 地方税法 第七十四条の六第四項（たばこ税の課税免除） — https://japanlaw.org/en/local-tax-act/art-74-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-4 - 地方税法 第七十四条の十第一項（たばこ税の申告納付の手続） — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1 - 地方税法 第七十四条の十四第一項（製造たばこの返還があつた場合における控除等） — https://japanlaw.org/en/local-tax-act/art-74-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-14/par-1 - 地方税法 第七百四十八条第二項（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/en/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2 - 地方税法 第七百四十八条第二項第一号（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/en/local-tax-act/art-748/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-2/item-1 - 地方税法 第七百四十八条第三項（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/en/local-tax-act/art-748/par-3 · https://japanlaw.org/l/325AC0000000226/art-748/par-3 - 地方税法 附則第三十項（延滞金額及び延滞加算金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-30 - 地方税法 附則第五条第二項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2 - 地方税法 附則第五条第六項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-6 - 地方税法 附則第六条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-3 - 地方税法 附則第七条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-2 - 地方税法 附則第七条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-6 - 地方税法 附則第九条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-2 - 地方税法 附則第九条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-6 - 地方税法 附則第六条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2 - 地方税法 附則第六条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6 - 地方税法 附則第十二条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7 - 地方税法 附則第十二条第九項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-9 - 地方税法 附則第十条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2 - 地方税法 附則第十条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6 - 地方税法 附則第十二条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6 - 地方税法 附則第十三条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6 --- ## 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-20261027T214204-081, 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-20261027T214204-081, 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