# 地方税法 / Local Tax Act — 第十二条の二 (Supplementary Provisions, Article 12-2)

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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: 第十二条の二 (Supplementary Provisions, Article 12-2)（加熱式たばこに係る道府県たばこ税の課税標準の特例） — address `suppl-3251-226/art-12-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2
- 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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### 第十二条の二（加熱式たばこに係る道府県たばこ税の課税標準の特例） — Special Provisions on the Tax Base of Prefectural Tobacco Tax on Heated Tobacco
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-12-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2</sup>

**第一項**  令和八年四月一日以後に第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等が行われた加熱式たばこ（第七十四条第二項第一号ホに掲げる加熱式たばこをいい、第七十四条の三の二の規定により製造たばことみなされるものを含む。以下この項及び次項において同じ。）に係る第七十四条の四第一項の製造たばこの本数は、同条第三項の規定にかかわらず、当分の間、次の各号に掲げる区分に応じ、当該各号に定める方法により換算した紙巻たばこ（第七十四条第二項第一号イに掲げる紙巻たばこをいう。以下この項において同じ。）の本数によるものとする。
<sup>suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1</sup>
The number of units of manufactured tobacco under Article 74-4, paragraph (1) relating to heated tobacco (meaning heated tobacco listed in Article 74, paragraph (2), item (i), (e), and including that deemed to be manufactured tobacco pursuant to Article 74-3-2; the same applies hereinafter in this paragraph and the following paragraph) for which a sale under Article 74-2, paragraph (1), or a sale or consumption, etc. under paragraph (2) of that Article, is carried out on or after April 1, 2026, is, notwithstanding Article 74-4, paragraph (3), for the time being, to be the number of cigarettes (meaning cigarettes listed in Article 74, paragraph (2), item (i), (a); the same applies hereinafter in this paragraph) converted by the method specified in each of the following items in accordance with the categories listed in those items.
<sup>machine translation, not official</sup>

  **一**  葉たばこ（たばこ事業法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総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総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
  <sup>suppl-3251-226/art-12-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1/item-1</sup>
  heated tobacco made by wrapping, in paper or a similar material, a product that has leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act) as the whole or part of its raw material (limited to that which is put to smoking use by directly heating the product having that leaf tobacco as the whole or part of its raw material, as provided by Order of the Ministry of Internal Affairs and Communications): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part relating to filters and others specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph and paragraph (3)) into one cigarette; provided, however, that where the weight per piece of that heated tobacco is less than 0.35 grams, the method of converting one piece of that heated tobacco into one cigarette;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げるもの以外の加熱式たばこ　当該加熱式たばこの重量の〇・二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品目ごとの一個当たりの重量が四グラム未満である場合にあつては、当該加熱式たばこの品目ごとの一個をもつて紙巻たばこの二十本に換算する方法
  <sup>suppl-3251-226/art-12-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1/item-2</sup>
  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.
  <sup>machine translation, not official</sup>

**第二項**  前項第二号に掲げる加熱式たばこ（第七十四条の三の二の規定により製造たばことみなされるものに限る。）のうち、同項第一号に掲げる加熱式たばこと併せて喫煙の用に供されるものその他の政令で定めるものについては、同項第二号ただし書の規定は、適用しない。
<sup>suppl-3251-226/art-12-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-2</sup>
With regard to the heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to Article 74-3-2) that is put to smoking use together with the heated tobacco listed in item (i) of that paragraph, and other such tobacco specified by Cabinet Order, the proviso to item (ii) of that paragraph does not apply.
<sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、第一項の規定により重量を本数に換算する場合の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-12-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-3</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-12-2/par-1: 第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-3251-226/art-12-2/par-1: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/en/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-3251-226/art-12-2/par-1: 第七十四条第二項第一号 → 地方税法 第七十四条第二項第一号 (Article 74, paragraph (2), item (i)), art-74/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-74/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-74/par-2/item-1
- suppl-3251-226/art-12-2/par-1: 第七十四条の三の二 → 地方税法 第七十四条の三の二 (Article 74-3-2), art-74-3-2 — https://japanlaw.org/en/local-tax-act/art-74-3-2 · https://japanlaw.org/l/325AC0000000226/art-74-3-2
- suppl-3251-226/art-12-2/par-1: この項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1
- suppl-3251-226/art-12-2/par-1: 次項 → 地方税法 附則第十二条の二第二項 (Supplementary Provisions, Article 12-2, paragraph (2)), suppl-3251-226/art-12-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-2
- suppl-3251-226/art-12-2/par-1: 第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/en/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-3251-226/art-12-2/par-1: 同条第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/en/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3
- suppl-3251-226/art-12-2/par-1/item-1: たばこ事業法第二条第二号 → e-Gov law 359AC0000000068, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- suppl-3251-226/art-12-2/par-1/item-1: この項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1
- suppl-3251-226/art-12-2/par-1/item-1: 第三項 → 地方税法 附則第十二条の二第三項 (Supplementary Provisions, Article 12-2, paragraph (3)), suppl-3251-226/art-12-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-3
- suppl-3251-226/art-12-2/par-1/item-2: 前号 → 地方税法 附則第十二条の二第一項第一号 (Supplementary Provisions, Article 12-2, paragraph (1), item (i)), suppl-3251-226/art-12-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1/item-1
- suppl-3251-226/art-12-2/par-2: 前項第二号 → 地方税法 附則第十二条の二第一項第二号 (Supplementary Provisions, Article 12-2, paragraph (1), item (ii)), suppl-3251-226/art-12-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1/item-2
- suppl-3251-226/art-12-2/par-2: 第七十四条の三の二 → 地方税法 第七十四条の三の二 (Article 74-3-2), art-74-3-2 — https://japanlaw.org/en/local-tax-act/art-74-3-2 · https://japanlaw.org/l/325AC0000000226/art-74-3-2
- suppl-3251-226/art-12-2/par-2: 同項第一号 → 地方税法 附則第十二条の二第一項第一号 (Supplementary Provisions, Article 12-2, paragraph (1), item (i)), suppl-3251-226/art-12-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1/item-1
- suppl-3251-226/art-12-2/par-3: 前二項 → 地方税法 附則第十二条の二第一項 (Supplementary Provisions, Article 12-2, paragraph (1)), suppl-3251-226/art-12-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1
- suppl-3251-226/art-12-2/par-3: 前二項 → 地方税法 附則第十二条の二第二項 (Supplementary Provisions, Article 12-2, paragraph (2)), suppl-3251-226/art-12-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-2

## Cited by

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

- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第十二条の二第一項（加熱式たばこに係る道府県たばこ税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1
- 地方税法 附則第十二条の二第一項第一号（加熱式たばこに係る道府県たばこ税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1/item-1
- 地方税法 附則第十二条の二第一項第二号（加熱式たばこに係る道府県たばこ税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1/item-2
- 地方税法 附則第十二条の二第二項（加熱式たばこに係る道府県たばこ税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-2
- 地方税法 附則第十二条の二第三項（加熱式たばこに係る道府県たばこ税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-3
- 地方税法 附則第五条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-1
- 地方税法 附則第五条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2
- 地方税法 附則第五条第二項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2/item-1
- 地方税法 附則第五条第二項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2/item-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-20261027T214204-200, 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