# 地方税法 / Local Tax Act — 第四節 (Chapter 3, Section 4)
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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: 第四節 (Chapter 3, Section 4) — address `ch-3/sec-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/ch-3/sec-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/ch-3/sec-4
- 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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## 第四節 市町村たばこ税 — Section 4 Municipal Tobacco Tax
heading: machine translation, not official
ch-3/sec-4 · https://japanlaw.org/ja/local-tax-act/ch-3/sec-4 · https://japanlaw.org/l/325AC0000000226/ch-3/sec-4
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-3/sec-4/subsec-1 · https://japanlaw.org/ja/local-tax-act/ch-3/sec-4/subsec-1 · https://japanlaw.org/l/325AC0000000226/ch-3/sec-4/subsec-1
### 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
caption: machine translation, not official
art-464 · https://japanlaw.org/ja/local-tax-act/art-464 · https://japanlaw.org/l/325AC0000000226/art-464
**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。
art-464/par-1 · https://japanlaw.org/ja/local-tax-act/art-464/par-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-1
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:
machine translation, not official
**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。
art-464/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-464/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-1
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);
machine translation, not official
**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。
art-464/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-464/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-2
specified seller: means a specified seller prescribed in Article 14, paragraph (1) of the Tobacco Business Act;
machine translation, not official
**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。
art-464/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-464/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-3
wholesale seller: means a wholesale seller prescribed in Article 9, paragraph (1) of the Tobacco Business Act;
machine translation, not official
**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。
art-464/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-464/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-4
tobacco retailer: means a tobacco retailer prescribed in Article 9, paragraph (6) of the Tobacco Business Act;
machine translation, not official
**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。
art-464/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-464/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-464/par-1/item-5
tobacco retailer's business office: means a business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act.
machine translation, not official
**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。
art-464/par-2 · https://japanlaw.org/ja/local-tax-act/art-464/par-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-2
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.
machine translation, not official
**一** 喫煙用の製造たばこ
art-464/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1
manufactured tobacco for smoking;
machine translation, not official
**イ** 紙巻たばこ
art-464/par-2/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-1
cigarettes;
machine translation, not official
**ロ** 葉巻たばこ
art-464/par-2/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-2
cigars;
machine translation, not official
**ハ** パイプたばこ
art-464/par-2/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-3
pipe tobacco;
machine translation, not official
**ニ** 刻みたばこ
art-464/par-2/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-1/sub-4 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-4
cut tobacco;
machine translation, not official
**ホ** 加熱式たばこ
art-464/par-2/item-1/sub-5 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-1/sub-5 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-1/sub-5
heated tobacco;
machine translation, not official
**二** かみ用の製造たばこ
art-464/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-2
manufactured tobacco for chewing;
machine translation, not official
**三** かぎ用の製造たばこ
art-464/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-464/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-464/par-2/item-3
manufactured tobacco for snuff.
machine translation, not official
### 第四百六十五条（たばこ税の納税義務者等） — Persons Liable for Tobacco Tax, etc.
caption: machine translation, not official
art-465 · https://japanlaw.org/ja/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465
**第一項** たばこ税は、製造たばこの製造者、特定販売業者又は卸売販売業者（以下この節において「卸売販売業者等」という。）が製造たばこを小売販売業者に売り渡す場合（当該小売販売業者が卸売販売業者等である場合においては、その卸売販売業者等に卸売販売用として売り渡すときを除く。）において、当該売渡しに係る製造たばこに対し、当該小売販売業者の営業所所在の市町村において、当該売渡しを行う卸売販売業者等に課する。
art-465/par-1 · https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
Tobacco tax is imposed, in the municipality in which the business office of the tobacco retailer is located, on the manufactured tobacco relating to the sale, on the wholesale seller, etc. that makes the sale, where a manufacturer of manufactured tobacco, a specified seller or a wholesale seller (hereinafter in this Section referred to as a "wholesale seller, etc.") sells manufactured tobacco to a tobacco retailer (excluding, where that tobacco retailer is a wholesale seller, etc., the case of selling to that wholesale seller, etc. for wholesale).
machine translation, not official
**第二項** たばこ税は、前項に規定する場合のほか、卸売販売業者等が製造たばこにつき、卸売販売業者等及び小売販売業者以外の者（以下この節において「消費者等」という。）に売渡しをし、又は消費その他の処分（以下この節において「消費等」という。）をする場合においては、当該売渡し又は消費等に係る製造たばこに対し、当該卸売販売業者等の事務所又は事業所で当該売渡し又は消費等に係る製造たばこを直接管理するものが所在する市町村において、当該卸売販売業者等に課する。
art-465/par-2 · https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
In addition to the case prescribed in the preceding paragraph, where a wholesale seller, etc. sells manufactured tobacco to a person other than a wholesale seller, etc. or a tobacco retailer (hereinafter in this Section referred to as a "consumer, etc.") or consumes or otherwise disposes of it (hereinafter in this Section referred to as "consumption, etc."), tobacco tax is imposed on the manufactured tobacco relating to that sale or consumption, etc., on that wholesale seller, etc., in the municipality in which is located the office or place of business of that wholesale seller, etc. that directly manages the manufactured tobacco relating to that sale or consumption, etc.
machine translation, not official
**第三項** 卸売販売業者等が製造たばこを小売販売業者に売り渡す場合には、当該卸売販売業者等は、総務省令で定めるところにより、当該小売販売業者からその小売販売業者の営業所ごとの当該売渡しに係る製造たばこの数量その他必要な事項を記載した書類を徴するとともに、これを保存しなければならない。
art-465/par-3 · https://japanlaw.org/ja/local-tax-act/art-465/par-3 · https://japanlaw.org/l/325AC0000000226/art-465/par-3
Where a wholesale seller, etc. sells manufactured tobacco to a tobacco retailer, that wholesale seller, etc. must, as provided by Order of the Ministry of Internal Affairs and Communications, obtain from that tobacco retailer a document stating the quantity of the manufactured tobacco relating to that sale for each business office of that tobacco retailer and other necessary matters, and must retain it.
machine translation, not official
**第四項** 卸売販売業者等が製造たばこを小売販売業者である卸売販売業者等に卸売販売用として売り渡す場合には、当該売渡しをした卸売販売業者等は、総務省令で定めるところにより、当該小売販売業者である卸売販売業者等から当該売渡しに係る製造たばこが卸売販売用であることを証する書類を徴するとともに、これを保存しなければならない。
art-465/par-4 · https://japanlaw.org/ja/local-tax-act/art-465/par-4 · https://japanlaw.org/l/325AC0000000226/art-465/par-4
Where a wholesale seller, etc. sells manufactured tobacco for wholesale to a wholesale seller, etc. that is a tobacco retailer, the wholesale seller, etc. that made the sale must, as provided by Order of the Ministry of Internal Affairs and Communications, obtain from the wholesale seller, etc. that is a tobacco retailer a document certifying that the manufactured tobacco relating to the sale is for wholesale, and must retain it.
machine translation, not official
### 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/ja/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/ja/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/ja/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/ja/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/ja/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
### 第四百六十六条の二（製造たばことみなす場合） — Cases Deemed to Be Manufactured Tobacco
caption: machine translation, not official
art-466-2 · https://japanlaw.org/ja/local-tax-act/art-466-2 · https://japanlaw.org/l/325AC0000000226/art-466-2
**第一項** 加熱式たばこの喫煙用具であつて加熱により蒸気となるグリセリンその他の物品又はこれらの混合物を充塡したもの（たばこ事業法第三条第一項に規定する会社その他の政令で定める者により売渡し、消費等又は引渡しがされたもの及び輸入されたものに限る。以下この条において「特定加熱式たばこ喫煙用具」という。）は、製造たばことみなして、この節の規定を適用する。この場合において、特定加熱式たばこ喫煙用具に係る製造たばこの区分は、加熱式たばことする。
art-466-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-466-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-466-2/par-1
A heated tobacco smoking device that is filled with glycerin or other articles that turn into vapor by heating, or a mixture thereof (limited to those that have been the subject of sale, consumption, etc. or delivery by a company prescribed in Article 3, paragraph (1) of the Tobacco Business Act or other person specified by Cabinet Order, and those that have been imported; hereinafter in this Article referred to as a "specified heated tobacco smoking device") is deemed to be manufactured tobacco, and the provisions of this Section apply. In this case, the classification of manufactured tobacco relating to a specified heated tobacco smoking device is heated tobacco.
machine translation, not official
### 第四百六十七条（たばこ税の課税標準） — Tax Base of Tobacco Tax
caption: machine translation, not official
art-467 · https://japanlaw.org/ja/local-tax-act/art-467 · https://japanlaw.org/l/325AC0000000226/art-467
**第一項** たばこ税の課税標準は、第四百六十五条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（第三項第二号イにおいて「売渡し等」という。）に係る製造たばこの本数とする。
art-467/par-1 · https://japanlaw.org/ja/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
The tax base of tobacco tax is the number of pieces of manufactured tobacco relating to the sale under Article 465, paragraph (1) or the sale or consumption, etc. under paragraph (2) of that Article (referred to as "sale, etc." in paragraph (3), item (ii), (a)).
machine translation, not official
**第二項** 前項の製造たばこ（加熱式たばこを除く。）の本数は、紙巻たばこの本数によるものとし、次の表の上欄に掲げる製造たばこの本数の算定については、同欄の区分に応じ、それぞれ同表の下欄に定める重量をもつて紙巻たばこの一本に換算するものとする。ただし、一本当たりの重量が一グラム未満の葉巻たばこの本数の算定については、当該葉巻たばこの一本をもつて紙巻たばこの一本に換算するものとする。
区分 重量
一 喫煙用の製造たばこ
イ 葉巻たばこ 一グラム
ロ パイプたばこ 一グラム
ハ 刻みたばこ 二グラム
二 かみ用の製造たばこ 二グラム
三 かぎ用の製造たばこ 二グラム
art-467/par-2 · https://japanlaw.org/ja/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
The number of pieces of manufactured tobacco referred to in the preceding paragraph (excluding heated tobacco) is to be based on the number of cigarettes, and in calculating the number of pieces of manufactured tobacco listed in the left-hand column of the following table, the weight specified in the right-hand column of that table according to the classification in that column is converted to one cigarette; provided, however, that in calculating the number of pieces of cigars weighing less than one gram per piece, one such cigar is converted to one cigarette.
Classification Weight
(i) Manufactured tobacco for smoking
(a) Cigars 1 gram
(b) Pipe tobacco 1 gram
(c) Cut tobacco 2 grams
(ii) Manufactured tobacco for chewing 2 grams
(iii) Manufactured tobacco for snuff 2 grams
machine translation, not official
**第三項** 加熱式たばこに係る第一項の製造たばこの本数は、次に掲げる方法により換算した紙巻たばこの本数の合計数によるものとする。
art-467/par-3 · https://japanlaw.org/ja/local-tax-act/art-467/par-3 · https://japanlaw.org/l/325AC0000000226/art-467/par-3
The number of manufactured tobacco referred to in paragraph (1) relating to heated tobacco is the total number of cigarettes converted by the following methods:
machine translation, not official
**一** 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。）の〇・四グラムをもつて紙巻たばこの〇・五本に換算する方法
art-467/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-467/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-3/item-1
a method of converting 0.4 gram of the weight of heated tobacco (excluding the weight of the portion relating to filters and other things specified by Order of the Ministry of Internal Affairs and Communications) into 0.5 cigarette;
machine translation, not official
**二** 次に掲げる加熱式たばこの区分に応じ、それぞれ次に定める金額の紙巻たばこの一本の金額に相当する金額として政令で定めるところにより計算した金額をもつて紙巻たばこの〇・五本に換算する方法
art-467/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-467/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-3/item-2
a method of converting into 0.5 cigarette the amount calculated, as provided by Cabinet Order, as the amount equivalent to the amount for one cigarette of the amount specified respectively below according to the following classifications of heated tobacco.
machine translation, not official
**イ** 売渡し等の時における小売定価（たばこ事業法第三十三条第一項又は第二項の認可を受けた小売定価をいう。）が定められている加熱式たばこ 当該小売定価に相当する金額（消費税法の規定により課されるべき消費税に相当する金額及び前章第三節の規定により課されるべき地方消費税に相当する金額を除く。）
art-467/par-3/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/art-467/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-3/item-2/sub-1
heated tobacco for which a retail price at the time of the sale, etc. (meaning a retail price approved under Article 33, paragraph (1) or (2) of the Tobacco Business Act) has been fixed: the amount equivalent to that retail price (excluding the amount equivalent to the consumption tax to be imposed under the provisions of the Consumption Tax Act and the amount equivalent to the local consumption tax to be imposed under the provisions of Section 3 of the preceding Chapter);
machine translation, not official
**ロ** イに掲げるもの以外の加熱式たばこ たばこ税法第十条第三項第二号ロ及び第四項の規定の例により算定した金額
art-467/par-3/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/art-467/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-3/item-2/sub-2
heated tobacco other than that listed in (a): the amount calculated in accordance with the rules of Article 10, paragraph (3), item (ii), (b) and paragraph (4) of the Tobacco Tax Act.
machine translation, not official
**第四項** 前二項に定めるもののほか、これらの規定により重量又は金額を本数に換算する場合の計算その他これらの規定の適用に関し必要な事項は、政令で定める。
art-467/par-4 · https://japanlaw.org/ja/local-tax-act/art-467/par-4 · https://japanlaw.org/l/325AC0000000226/art-467/par-4
In addition to what is provided for in the preceding two paragraphs, the calculation for converting weight or amount into a number of cigarettes under these provisions and other matters necessary for the application of these provisions are specified by Cabinet Order.
machine translation, not official
### 第四百六十八条（たばこ税の税率） — Tax Rate of Tobacco Tax
caption: machine translation, not official
art-468 · https://japanlaw.org/ja/local-tax-act/art-468 · https://japanlaw.org/l/325AC0000000226/art-468
**第一項** たばこ税の税率は、千本につき六千五百五十二円とする。
art-468/par-1 · https://japanlaw.org/ja/local-tax-act/art-468/par-1 · https://japanlaw.org/l/325AC0000000226/art-468/par-1
The tax rate of tobacco tax is 6,552 yen per 1,000 cigarettes.
machine translation, not official
### 第四百六十九条（たばこ税の課税免除） — Exemption from Tobacco Tax
caption: machine translation, not official
art-469 · https://japanlaw.org/ja/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
**第一項** 市町村は、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-469/par-1 · https://japanlaw.org/ja/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1
Where a wholesale seller, etc. sells or consumes, etc. any of the following manufactured tobacco, a municipality 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-469/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/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-469/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/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) 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-469/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-469/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（第四百七十七条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-469/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-469/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 477, 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、第四百七十三条第一項又は第二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-469/par-2 · https://japanlaw.org/ja/local-tax-act/art-469/par-2 · https://japanlaw.org/l/325AC0000000226/art-469/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 473, paragraph (1) or (2) the amount of tobacco tax relating to the manufactured tobacco for which it seeks 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四百七十三条第一項又は第二項の規定による申告書を提出すべき市町村長に対し、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-469/par-3 · https://japanlaw.org/ja/local-tax-act/art-469/par-3 · https://japanlaw.org/l/325AC0000000226/art-469/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 mayor of the municipality to whom a return under the provisions of Article 473, paragraph (1) or (2) 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、第四百六十五条の規定を適用する。
art-469/par-4 · https://japanlaw.org/ja/local-tax-act/art-469/par-4 · https://japanlaw.org/l/325AC0000000226/art-469/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 465 apply to that manufactured tobacco by deeming that exporter to be a wholesale seller, etc.
machine translation, not official
### 第四百七十条（徴税吏員のたばこ税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Tobacco Tax
caption: machine translation, not official
art-470 · https://japanlaw.org/ja/local-tax-act/art-470 · https://japanlaw.org/l/325AC0000000226/art-470
**第一項** 市町村の徴税吏員は、たばこ税の賦課徴収に関する調査のために必要がある場合には、次に掲げる者に質問し、又はその者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第二号及び第三号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-470/par-1 · https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
If necessary for an investigation concerning the assessment and collection of tobacco tax, a municipal tax collection official may question the persons listed below, or inspect the books and documents relating to the business of such persons (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by computers) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in paragraph (1), items (ii) and (iii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof):
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-470/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 小売販売業者
art-470/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-2
a tobacco retailer;
machine translation, not official
**三** 第一号に掲げる者に金銭若しくは物品を給付する義務があると認められる者又は同号に掲げる者から金銭若しくは物品を受け取る権利があると認められる者（前号に掲げる者を除く。）
art-470/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-3
a person found to have an obligation to deliver money or goods to a person listed in item (i), or a person found to have the right to receive money or goods from a person listed in that item (excluding a person listed in the preceding item);
machine translation, not official
**四** 前三号に掲げる者以外の者で当該たばこ税の賦課徴収に関し直接関係があると認められるもの
art-470/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-4
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of the tobacco tax in question.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下本項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下本項において同じ。）は前項第三号に規定する物品を受け取る権利があると認められる者に、同項第一号に掲げる者を分割承継法人とする分割に係る分割法人は同項第三号に規定する物品を給付する義務があると認められる者にそれぞれ含まれるものとする。
art-470/par-2 · https://japanlaw.org/ja/local-tax-act/art-470/par-2 · https://japanlaw.org/l/325AC0000000226/art-470/par-2
In a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), the successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) is included in the persons found to have the right to receive goods prescribed in item (iii) of that paragraph, and a splitting corporation in a company split in which a person listed in item (i) of that paragraph is the successor corporation in a company split is included in the persons found to have the obligation to deliver goods prescribed in item (iii) of that paragraph.
machine translation, not official
**第三項** 第一項の場合には、当該徴税吏員は、製造たばこについて、必要最少限度の分量を見本品として採取することができる。
art-470/par-3 · https://japanlaw.org/ja/local-tax-act/art-470/par-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-3
In the case referred to in paragraph (1), the tax collection official in question may take the minimum necessary quantity of manufactured tobacco as samples.
machine translation, not official
**第四項** 前項の規定により採取した見本品に関しては、第四百六十五条、第四百六十六条及び第四百七十三条の規定は、適用しない。
art-470/par-4 · https://japanlaw.org/ja/local-tax-act/art-470/par-4 · https://japanlaw.org/l/325AC0000000226/art-470/par-4
The provisions of Article 465, Article 466 and Article 473 do not apply to the samples taken pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第五項** 第一項又は第三項の場合には、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-470/par-5 · https://japanlaw.org/ja/local-tax-act/art-470/par-5 · https://japanlaw.org/l/325AC0000000226/art-470/par-5
In the case referred to in paragraph (1) or (3), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第六項** 市町村の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-470/par-6 · https://japanlaw.org/ja/local-tax-act/art-470/par-6 · https://japanlaw.org/l/325AC0000000226/art-470/par-6
A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第七項** たばこ税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第四百八十五条の三第六項の定めるところによる。
art-470/par-7 · https://japanlaw.org/ja/local-tax-act/art-470/par-7 · https://japanlaw.org/l/325AC0000000226/art-470/par-7
Investigations concerning delinquent tax collection procedures for tobacco tax are governed by the provisions of Article 485-3, paragraph (6), notwithstanding the provisions of paragraph (1).
machine translation, not official
**第八項** 第一項、第三項又は第六項の規定による市町村の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-470/par-8 · https://japanlaw.org/ja/local-tax-act/art-470/par-8 · https://japanlaw.org/l/325AC0000000226/art-470/par-8
The authority of a municipal tax collection official under paragraph (1), (3) or (6) must not be construed as having been granted for the purpose of a criminal investigation.
machine translation, not official
### 第四百七十一条（たばこ税に係る検査拒否等に関する罪） — Offenses Concerning Refusal of Inspection, etc. Relating to Tobacco Tax
caption: machine translation, not official
art-471 · https://japanlaw.org/ja/local-tax-act/art-471 · https://japanlaw.org/l/325AC0000000226/art-471
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-471/par-1 · https://japanlaw.org/ja/local-tax-act/art-471/par-1 · https://japanlaw.org/l/325AC0000000226/art-471/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条第一項の規定による徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-471/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-471/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-471/par-1/item-1
if the person fails to answer a question by a tax collection official under the provisions of paragraph (1) of the preceding Article, or gives a false statement;
machine translation, not official
**二** 前条第一項の規定による帳簿書類その他の物件の検査又は同条第三項の規定による採取を拒み、妨げ、又は忌避したとき。
art-471/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-471/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-471/par-1/item-2
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of paragraph (1) of the preceding Article, or a taking of samples under the provisions of paragraph (3) of that Article;
machine translation, not official
**三** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-471/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-471/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-471/par-1/item-3
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-471/par-2 · https://japanlaw.org/ja/local-tax-act/art-471/par-2 · https://japanlaw.org/l/325AC0000000226/art-471/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
## 第二款 徴収 — Subsection 2 Collection
heading: machine translation, not official
ch-3/sec-4/subsec-2 · https://japanlaw.org/ja/local-tax-act/ch-3/sec-4/subsec-2 · https://japanlaw.org/l/325AC0000000226/ch-3/sec-4/subsec-2
### 第四百七十二条（たばこ税の徴収の方法） — Method of Collecting Tobacco Tax
caption: machine translation, not official
art-472 · https://japanlaw.org/ja/local-tax-act/art-472 · https://japanlaw.org/l/325AC0000000226/art-472
**第一項** たばこ税の徴収については、申告納付の方法によらなければならない。ただし、第四百六十六条第四項ただし書の規定によつて卸売販売業者等とみなされた者に対したばこ税を課する場合における徴収は、普通徴収の方法によるものとする。
art-472/par-1 · https://japanlaw.org/ja/local-tax-act/art-472/par-1 · https://japanlaw.org/l/325AC0000000226/art-472/par-1
Tobacco tax must be collected by the method of filing and payment; provided, however, that collection in the case of imposing tobacco tax on a person deemed to be a wholesale seller, etc. under the proviso to Article 466, paragraph (4) is to be by the method of ordinary collection.
machine translation, not official
### 第四百七十三条（たばこ税の申告納付の手続） — Procedures for Filing and Payment of Tobacco Tax
caption: machine translation, not official
art-473 · https://japanlaw.org/ja/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
**第一項** 前条の規定によつてたばこ税を申告納付すべき者（以下この節において「申告納税者」という。）は、総務省令で定める様式によつて、毎月末日までに、前月の初日から末日までの間における当該市町村の区域内に所在する小売販売業者の営業所に係る第四百六十五条第一項の売渡し又は当該市町村の区域内に所在する卸売販売業者等の事務所又は事業所が直接管理する製造たばこに係る同条第二項の売渡し若しくは消費等に係る製造たばこの品目ごとの課税標準たる本数の合計数（以下この節において「課税標準数量」という。）及び当該課税標準数量に対するたばこ税額、第四百六十九条第一項の規定により免除を受けようとする場合にあつては同項の適用を受けようとする製造たばこに係るたばこ税額並びに第四百七十七条第一項の規定により控除を受けようとする場合にあつては同項の適用を受けようとするたばこ税額その他必要な事項を記載した申告書を当該市町村長に提出するとともに、その申告書により納付すべき税額を当該市町村に納付しなければならない。この場合において、市町村長に提出すべき申告書には、総務省令で定めるところにより、第四百六十九条第三項に規定する書類及び第四百七十七条第一項の返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
art-473/par-1 · https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
A person who is to file and pay tobacco tax pursuant to the preceding Article (hereinafter in this Section referred to as a "taxpayer filing returns") must, by the last day of each month, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the mayor of the municipality concerned a return stating, for the period from the first day through the last day of the preceding month, the total number, being the tax base, by item of manufactured tobacco relating to the sale under Article 465, paragraph (1) concerning business offices of tobacco retailers located within the area of that municipality, or relating to the sale or consumption, etc. under paragraph (2) of that Article concerning manufactured tobacco directly managed by offices or places of business of wholesale sellers, etc. located within the area of that municipality (hereinafter in this Section referred to as the "taxable quantity"), the amount of tobacco tax on that taxable quantity, in the case of seeking exemption under Article 469, paragraph (1), the amount of tobacco tax relating to the manufactured tobacco for which it seeks the application of that paragraph, in the case of seeking a deduction under Article 477, paragraph (1), the amount of tobacco tax for which it seeks the application of that paragraph, and other necessary matters, and must pay to that municipality the amount of tax to be paid on the basis of that return. In this case, there must be attached to the return to be submitted to the mayor of the municipality, as provided by Order of the Ministry of Internal Affairs and Communications, the documents prescribed in Article 469, paragraph (3) and a document stating the details of the quantity, by item, of manufactured tobacco returned under Article 477, paragraph (1).
machine translation, not official
**第二項** 卸売販売業者等で、製造たばこの取扱数量が政令で定める数量以下であることその他の政令で定める要件に該当するものとして、総務省令で定めるところにより、総務大臣が指定したものが、申告納税者である場合には、前項の規定によつて次の表の上欄に掲げる月に提出すべき申告書の提出期限は、同項の規定にかかわらず、同欄に掲げる区分に応じ、同表の下欄に掲げる月に同項の規定によつて提出すべき申告書の提出期限と同一の期限とする。
一月及び二月 三月
四月及び五月 六月
七月及び八月 九月
十月及び十一月 十二月
art-473/par-2 · https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
Where a wholesale seller, etc. that has been designated by the Minister for Internal Affairs and Communications, as provided by Order of the Ministry of Internal Affairs and Communications, as one that falls under requirements specified by Cabinet Order, such as that the quantity of manufactured tobacco handled is not more than the quantity specified by Cabinet Order, is a taxpayer filing returns, the deadline for filing a return to be submitted under the provisions of the preceding paragraph for a month listed in the left-hand column of the following table is, notwithstanding that paragraph, the same deadline as the deadline for filing a return to be submitted under that paragraph for the month listed in the right-hand column of that table, according to the classification listed in that column.
January and February March
April and May June
July and August September
October and November December
machine translation, not official
**第三項** 総務大臣は、前項の規定による指定をした卸売販売業者等について同項に規定する要件に該当しなくなつたことその他たばこ税の保全上適当でない事情が生じたと認めるときは、同項の規定による指定を取り消すことができる。
art-473/par-3 · https://japanlaw.org/ja/local-tax-act/art-473/par-3 · https://japanlaw.org/l/325AC0000000226/art-473/par-3
The Minister for Internal Affairs and Communications may revoke the designation under the preceding paragraph where the Minister finds that a wholesale seller, etc. for which that designation was made no longer falls under the requirements prescribed in that paragraph, or that other circumstances inappropriate for the safeguarding of tobacco tax have arisen.
machine translation, not official
**第四項** 第四百七十七条第一項の製造たばこの返還を受けた卸売販売業者等のうち、同項の規定による控除を受けるべき月において第一項又は第二項の規定による申告書の提出を要しない者で、同条第一項の規定による控除を受けるべき金額に相当する金額の還付を受けようとするものは、総務省令で定めるところにより、当該還付を受けようとする金額その他の事項を記載した申告書を当該返還を受けた製造たばこに係る小売販売業者の営業所所在地の市町村長に提出することができる。この場合において、市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
art-473/par-4 · https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
Among wholesale sellers, etc. that have had manufactured tobacco returned under Article 477, paragraph (1), a person who, in the month in which it is to receive the deduction under that paragraph, is not required to submit a return under paragraph (1) or (2) and who seeks a refund of the amount equivalent to the amount to be deducted under paragraph (1) of that Article may, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the amount for which it seeks the refund and other matters to the mayor of the municipality of the location of the business office of the tobacco retailer relating to the manufactured tobacco so returned. In this case, a document stating the details of the quantity, by item, of the manufactured tobacco relating to that return of goods must be attached to the return to be submitted to the mayor of the municipality, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第四百七十四条（納期限の延長） — Extension of the Due Date for Payment
caption: machine translation, not official
art-474 · https://japanlaw.org/ja/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
**第一項** 卸売販売業者等が前条第一項の規定による申告書をその提出期限内に提出した場合において、同項の納期限内に納期限の延長についての申請書を当該申告書を提出すべき市町村長に提出し、かつ、政令で定めるところにより、当該申告書によつて納付すべきたばこ税額の全部又は一部に相当する担保で第十六条第一項各号に掲げるものを提供したときは、当該市町村長は、当該卸売販売業者等が製造たばこの販売代金の回収に相当期間を要することその他これに類する理由により当該担保の額に相当するたばこ税を当該納期限内に納付することが著しく困難であると認められる場合に限り、一月以内、当該担保の額に相当するたばこ税の納期限を延長することができる。
art-474/par-1 · https://japanlaw.org/ja/local-tax-act/art-474/par-1 · https://japanlaw.org/l/325AC0000000226/art-474/par-1
Where a wholesale seller, etc. has submitted a return under the provisions of paragraph (1) of the preceding Article within the deadline for filing, has submitted an application for an extension of the due date for payment to the mayor of the municipality to whom that return is to be submitted by the due date for payment under that paragraph, and has provided, as provided by Cabinet Order, security listed in the items of Article 16, paragraph (1) equivalent to all or part of the amount of tobacco tax to be paid on the basis of that return, that mayor of the municipality may extend the due date for payment of the tobacco tax equivalent to the amount of that security by up to one month, only where it is found that it is extremely difficult for that wholesale seller, etc. to pay the tobacco tax equivalent to the amount of that security by that due date for payment because of reasons such as the considerable period required to collect the sales proceeds of manufactured tobacco or reasons similar thereto.
machine translation, not official
**第二項** 第十六条第三項並びに第十六条の五第一項、第二項及び第四項の規定は、前項の規定による担保について準用する。
art-474/par-2 · https://japanlaw.org/ja/local-tax-act/art-474/par-2 · https://japanlaw.org/l/325AC0000000226/art-474/par-2
The provisions of Article 16, paragraph (3) and Article 16-5, paragraphs (1), (2) and (4) apply mutatis mutandis to the security under the provisions of the preceding paragraph.
machine translation, not official
### 第四百七十五条（たばこ税の期限後申告及び修正申告納付） — Return Filed After the Due Date and Filing and Payment by Amended Return for Tobacco Tax
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art-475 · https://japanlaw.org/ja/local-tax-act/art-475 · https://japanlaw.org/l/325AC0000000226/art-475
**第一項** 第四百七十三条第一項又は第二項の規定によつて申告書を提出すべき申告納税者は、当該申告書の提出期限後においても、第四百八十条第四項の規定による決定の通知があるまでは、第四百七十三条第一項又は第二項の規定によつて申告納付することができる。
art-475/par-1 · https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
A taxpayer filing returns who is to submit a return pursuant to the provisions of Article 473, paragraph (1) or (2) may, even after the deadline for filing that return, file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) until notified of a determination under the provisions of Article 480, paragraph (4).
machine translation, not official
**第二項** 第四百七十三条第一項若しくは第二項、前項若しくはこの項の規定によつて申告書若しくは修正申告書を提出した申告納税者又は第四百八十条第一項から第三項までの規定による更正若しくは決定を受けた申告納税者は、当該申告書若しくは修正申告書又は当該更正若しくは決定に係る課税標準数量又は税額について不足がある場合には、遅滞なく、総務省令で定める様式による修正申告書を第四百七十三条第一項若しくは第二項、前項若しくはこの項の規定によつて申告書若しくは修正申告書を提出した市町村長又は第四百八十条第二項の規定により決定をした市町村長に提出するとともに、その修正により増加した税額を当該市町村に納付しなければならない。
art-475/par-2 · https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
A taxpayer filing returns who has submitted a return or an amended return pursuant to the provisions of Article 473, paragraph (1) or (2), the preceding paragraph or this paragraph, or who has received a reassessment or determination under the provisions of Article 480, paragraphs (1) through (3), must, where there is a shortfall in the taxable quantity or amount of tax relating to that return or amended return, or that reassessment or determination, without delay submit an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications to the mayor of the municipality to whom the return or amended return was submitted pursuant to the provisions of Article 473, paragraph (1) or (2), the preceding paragraph or this paragraph, or the mayor of the municipality who made the determination under the provisions of Article 480, paragraph (2), and pay to that municipality the amount of tax increased by the amendment.
machine translation, not official
### 第四百七十五条の二（たばこ税に係る不申告に関する過料） — Non-Penal Fines for Failure to File Concerning Tobacco Tax
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art-475-2 · https://japanlaw.org/ja/local-tax-act/art-475-2 · https://japanlaw.org/l/325AC0000000226/art-475-2
**第一項** 市町村は、たばこ税の申告納税者が正当な事由がなくて第四百七十三条第一項又は第二項の規定による申告書を当該各項に規定する申告書の提出期限までに提出しなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-475-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-475-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-475-2/par-1
Where a taxpayer filing returns for tobacco tax has failed, without justifiable grounds, to submit a return under the provisions of Article 473, paragraph (1) or (2) by the deadline for filing returns prescribed in those paragraphs, a municipality may establish a provision in the Municipal Ordinance of that municipality imposing a non-penal fine of not more than 100,000 yen on that person.
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### 第四百七十六条（たばこ税の普通徴収の手続） — Procedures for Ordinary Collection of Tobacco Tax
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art-476 · https://japanlaw.org/ja/local-tax-act/art-476 · https://japanlaw.org/l/325AC0000000226/art-476
**第一項** 第四百七十二条ただし書の規定によりたばこ税を普通徴収の方法によつて徴収する場合においては、当該市町村の条例で定めるところにより、納期を定めて徴収するものとする。
art-476/par-1 · https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
Where tobacco tax is collected by the method of ordinary collection pursuant to the proviso to Article 472, it is to be collected by fixing payment periods, as provided by the Municipal Ordinance of that municipality.
machine translation, not official
**第二項** 前項の場合において、普通徴収の方法によつて徴収されるたばこ税を納付すべき納税者（以下この節において「納税者」という。）に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
art-476/par-2 · https://japanlaw.org/ja/local-tax-act/art-476/par-2 · https://japanlaw.org/l/325AC0000000226/art-476/par-2
In the case referred to in the preceding paragraph, the tax notice to be delivered to the taxpayer who is to pay the tobacco tax collected by the method of ordinary collection (hereinafter in this Section referred to as the "taxpayer") must be delivered to the taxpayer no later than 10 days before the due date for payment.
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### 第四百七十七条（製造たばこの返還があつた場合における控除等） — Deductions, etc. Where Manufactured Tobacco Is Returned
caption: machine translation, not official
art-477 · https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
**第一項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこの返還を受けた場合には、当該卸売販売業者等が当該返還を受けた日の属する月の翌月以後に当該市町村長に提出すべき第四百七十三条第一項又は第二項の規定による申告書（これらの規定に規定する期限内に提出するものに限る。）に係る課税標準数量に対するたばこ税額（第四百六十九条第一項の規定により免除を受ける場合には、同項の適用を受ける製造たばこに係るたばこ税額を控除した後の金額とする。次項において同じ。）から当該返還に係る製造たばこにつき納付された、又は納付されるべきたばこ税額（当該たばこ税額につきこの項の規定による控除が行われている場合には、その控除前の金額とする。）に相当する金額を控除する。
art-477/par-1 · https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1
Where a wholesale seller, etc. has had manufactured tobacco returned that it sold to a tobacco retailer whose business office is located within the area of that municipality, due to the cancellation of a sales contract or other unavoidable reasons, an amount equivalent to the amount of tobacco tax paid or to be paid on the manufactured tobacco relating to that return of goods (or, where a deduction under this paragraph has been made for that amount of tobacco tax, the amount before that deduction) is deducted from the amount of tobacco tax on the taxable quantity relating to a return under the provisions of Article 473, paragraph (1) or (2) that the wholesale seller, etc. is to submit to the mayor of the municipality in or after the month following the month containing the day on which it had that return of goods (limited to those submitted within the deadlines prescribed in those provisions) (where exemption is received under the provisions of Article 469, paragraph (1), the amount after deduction of the amount of tobacco tax relating to the manufactured tobacco to which that paragraph applies; the same applies in the following paragraph).
machine translation, not official
**第二項** 前項に規定する場合において、市町村長は、同項の規定による控除を受けるべき月の課税標準数量に対するたばこ税額から同項の規定により控除を受けようとする金額を控除してなお不足額があるとき、又は同項の規定による控除を受けるべき月において当該返還を受けた製造たばこに係る小売販売業者の営業所所在地の市町村長に申告すべき課税標準数量に対するたばこ税額がないときは、それぞれ、第四百七十三条第一項、第二項又は第四項の規定による申告書に記載された当該不足額又は前項の規定による控除を受けるべき金額に相当する金額を還付する。
art-477/par-2 · https://japanlaw.org/ja/local-tax-act/art-477/par-2 · https://japanlaw.org/l/325AC0000000226/art-477/par-2
In the case prescribed in the preceding paragraph, where, after deducting the amount for which a deduction under the provisions of that paragraph is sought from the amount of tobacco tax on the taxable quantity of the month in which the deduction under the provisions of that paragraph is to be received, a shortfall still remains, or where, in the month in which the deduction under the provisions of that paragraph is to be received, there is no amount of tobacco tax on the taxable quantity to be declared to the mayor of the municipality of the location of the business office of the tobacco retailer relating to the manufactured tobacco so returned, the mayor of the municipality refunds, respectively, that shortfall or the amount equivalent to the amount to be deducted under the provisions of the preceding paragraph, as stated in the return under the provisions of Article 473, paragraph (1), (2) or (4).
machine translation, not official
**第三項** 市町村長は、前項の規定により、たばこ税額に相当する金額を還付する場合において、還付を受ける申告納税者の未納に係る地方団体の徴収金があるときは、当該還付すべき金額をこれに充当することができる。
art-477/par-3 · https://japanlaw.org/ja/local-tax-act/art-477/par-3 · https://japanlaw.org/l/325AC0000000226/art-477/par-3
Where the mayor of the municipality refunds an amount equivalent to the amount of tobacco tax pursuant to the provisions of the preceding paragraph and there are unpaid local government levies of the taxpayer filing returns who is to receive the refund, the mayor may appropriate the amount to be refunded to them.
machine translation, not official
**第四項** 前二項の規定によつてたばこ税額に相当する金額を還付し、又は充当する場合には、申告納税者の当該還付に係る第四百七十三条第一項、第二項又は第四項の規定による申告書の提出があつた日から起算して十日を経過した日を第十七条の四第一項第四号に掲げる日とみなして、同項（第一号から第三号までを除く。）の規定を適用する。
art-477/par-4 · https://japanlaw.org/ja/local-tax-act/art-477/par-4 · https://japanlaw.org/l/325AC0000000226/art-477/par-4
Where an amount equivalent to the amount of tobacco tax is refunded or appropriated pursuant to the provisions of the preceding two paragraphs, the day on which 10 days have elapsed counting from the day on which the taxpayer filing returns submitted the return under the provisions of Article 473, paragraph (1), (2) or (4) relating to that refund is deemed to be the day listed in Article 17-4, paragraph (1), item (iv), and that paragraph (excluding items (i) through (iii)) applies.
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### 第四百七十八条（たばこ税の脱税に関する罪） — Offenses Relating to Evasion of Tobacco Tax
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art-478 · https://japanlaw.org/ja/local-tax-act/art-478 · https://japanlaw.org/l/325AC0000000226/art-478
**第一項** 偽りその他不正の行為によりたばこ税の全部又は一部を免れたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-478/par-1 · https://japanlaw.org/ja/local-tax-act/art-478/par-1 · https://japanlaw.org/l/325AC0000000226/art-478/par-1
Where a person has evaded all or part of tobacco tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 偽りその他不正の行為により前条第二項の規定による還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-478/par-2 · https://japanlaw.org/ja/local-tax-act/art-478/par-2 · https://japanlaw.org/l/325AC0000000226/art-478/par-2
Where a person has received a refund under the provisions of paragraph (2) of the preceding Article by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第三項** 第一項の免れた税額又は前項の還付を受けた金額が百万円を超える場合には、情状により、当該各項の罰金の額が、当該各項の規定にかかわらず、百万円を超える額でその免れた税額又は還付を受けた金額に相当する額以下の額とすることができる。
art-478/par-3 · https://japanlaw.org/ja/local-tax-act/art-478/par-3 · https://japanlaw.org/l/325AC0000000226/art-478/par-3
Where the amount of tax evaded as referred to in paragraph (1) or the amount refunded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in those paragraphs may, in light of the circumstances, notwithstanding the provisions of those paragraphs, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded or the amount refunded.
machine translation, not official
**第四項** 第一項に規定するもののほか、第四百七十三条第一項又は第二項の規定による申告書を当該各項に規定する申告書の提出期限までに提出しないことにより、たばこ税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-478/par-4 · https://japanlaw.org/ja/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
In addition to what is prescribed in paragraph (1), where a person has evaded all or part of tobacco tax by failing to submit a return under the provisions of Article 473, paragraph (1) or (2) by the deadline for filing returns prescribed in those paragraphs, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 500,000 yen, or both.
machine translation, not official
**第五項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-478/par-5 · https://japanlaw.org/ja/local-tax-act/art-478/par-5 · https://japanlaw.org/l/325AC0000000226/art-478/par-5
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第六項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項、第二項又は第四項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-478/par-6 · https://japanlaw.org/ja/local-tax-act/art-478/par-6 · https://japanlaw.org/l/325AC0000000226/art-478/par-6
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第七項** 前項の規定により第一項、第二項又は第四項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-478/par-7 · https://japanlaw.org/ja/local-tax-act/art-478/par-7 · https://japanlaw.org/l/325AC0000000226/art-478/par-7
Where a fine is imposed on a corporation or a person for a violation under paragraph (1), (2) or (4) pursuant to the preceding paragraph, the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
### 第四百七十九条（道府県たばこ税に関する書類の供覧等） — Inspection, etc. of Documents Concerning Prefectural Tobacco Tax
caption: machine translation, not official
art-479 · https://japanlaw.org/ja/local-tax-act/art-479 · https://japanlaw.org/l/325AC0000000226/art-479
**第一項** 市町村長が、たばこ税の賦課徴収について、道府県知事に対し、道府県たばこ税の納税義務者が道府県知事に提出した申告書若しくは修正申告書、第七十四条の十六の規定により卸売販売業者等が道府県知事に対してした報告に係る書類又は道府県知事が当該納税義務者の道府県たばこ税に係る課税標準数量若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、道府県知事は、関係書類を市町村長又はその指定する職員に閲覧させ、又は記録させるものとする。
art-479/par-1 · https://japanlaw.org/ja/local-tax-act/art-479/par-1 · https://japanlaw.org/l/325AC0000000226/art-479/par-1
Where the mayor of a municipality has requested a prefectural governor, with respect to the assessment and collection of tobacco tax, to allow the inspection or recording of a return or amended return that a person liable for prefectural tobacco tax submitted to the prefectural governor, documents relating to a report made by a wholesale seller, etc. to the prefectural governor under Article 74-16, or documents concerning a reassessment or determination that the prefectural governor made with respect to the taxable quantity or tax amount of that person liable for tax relating to prefectural tobacco tax, the prefectural governor is to have the relevant documents inspected or recorded by the mayor of the municipality or an official designated by the mayor.
machine translation, not official
### 第四百八十条（たばこ税の更正又は決定） — Reassessment or Determination of Tobacco Tax
caption: machine translation, not official
art-480 · https://japanlaw.org/ja/local-tax-act/art-480 · https://japanlaw.org/l/325AC0000000226/art-480
**第一項** 市町村長は、第四百七十三条第一項、第二項若しくは第四項の規定による申告書（以下この節において「申告書」という。）又は第四百七十五条第二項の規定による修正申告書（以下この節において「修正申告書」という。）の提出があつた場合において、当該申告書又は修正申告書に係る課税標準数量、税額又は還付金の額がその調査したところと異なるときは、これを更正する。
art-480/par-1 · https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
Where a return under Article 473, paragraph (1), (2) or (4) (hereinafter in this Section referred to as a "return") or an amended return under Article 475, paragraph (2) (hereinafter in this Section referred to as an "amended return") has been submitted, and the taxable quantity, tax amount or refund amount relating to that return or amended return differs from what the mayor of the municipality has found by investigation, the mayor of the municipality is to reassess it.
machine translation, not official
**第二項** 市町村長は、申告書を提出すべき者が当該申告書を提出しなかつた場合には、その調査によつて、申告すべき課税標準数量及び税額を決定する。
art-480/par-2 · https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
Where a person who is to submit a return has not submitted that return, the mayor of the municipality is to determine, by investigation, the taxable quantity and tax amount to be declared.
machine translation, not official
**第三項** 市町村長は、第一項若しくはこの項の規定によつて更正し、又は前項の規定によつて決定した課税標準数量、税額又は還付金の額について過不足があることを知つたときは、その調査によつてこれを更正する。
art-480/par-3 · https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
Where the mayor of the municipality learns that there is an excess or deficiency in the taxable quantity, tax amount or refund amount reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the mayor is to reassess it by investigation.
machine translation, not official
**第四項** 市町村長は、前三項の規定によつて更正し、又は決定した場合には、遅滞なく、これを申告納税者に通知しなければならない。
art-480/par-4 · https://japanlaw.org/ja/local-tax-act/art-480/par-4 · https://japanlaw.org/l/325AC0000000226/art-480/par-4
Where the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer filing returns of it without delay.
machine translation, not official
### 第四百八十一条（たばこ税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charges on Tobacco Tax
caption: machine translation, not official
art-481 · https://japanlaw.org/ja/local-tax-act/art-481 · https://japanlaw.org/l/325AC0000000226/art-481
**第一項** 市町村の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足税額（更正による不足税額又は決定による税額をいう。以下この節において同じ。）があるときは、同条第四項の規定による通知をした日から一月を経過する日を納期限として、これを徴収しなければならない。
art-481/par-1 · https://japanlaw.org/ja/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
Where a reassessment or determination has been made under paragraphs (1) through (3) of the preceding Article and there is a tax deficiency (meaning the tax deficiency resulting from a reassessment or the tax amount resulting from a determination; the same applies hereinafter in this Section), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article as the due date for payment.
machine translation, not official
**第二項** 前項の場合には、その不足税額に第四百七十三条第一項又は第二項の納期限（納期限の延長があつたときは、その延長された納期限。以下この節において同じ。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-481/par-2 · https://japanlaw.org/ja/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period up to the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 473, paragraph (1) or (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) to the date of payment, must be added to the tax deficiency and collected.
machine translation, not official
**第三項** 市町村長は、申告納税者が前条第一項から第三項までの規定による更正又は決定を受けたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
art-481/par-3 · https://japanlaw.org/ja/local-tax-act/art-481/par-3 · https://japanlaw.org/l/325AC0000000226/art-481/par-3
Where the mayor of the municipality finds that there are unavoidable reasons for the taxpayer filing returns having received a reassessment or determination under paragraphs (1) through (3) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第四百八十二条（納期限後に納付するたばこ税の延滞金） — Delinquency Charges on Tobacco Tax Paid After the Due Date for Payment
caption: machine translation, not official
art-482 · https://japanlaw.org/ja/local-tax-act/art-482 · https://japanlaw.org/l/325AC0000000226/art-482
**第一項** たばこ税の申告納税者は、第四百七十三条第一項又は第二項の納期限後にそのたばこ税を納付する場合には、その税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-482/par-1 · https://japanlaw.org/ja/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
A taxpayer filing returns for tobacco tax who pays that tobacco tax after the due date for payment under Article 473, paragraph (1) or (2) must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period listed in each of the following items according to the classification of tax amount listed in that item), according to the number of days in the period from the day following that due date for payment to the date of payment:
machine translation, not official
**一** その提出期限までに提出した申告書に係る税額 当該税額に係る第四百七十三条第一項又は第二項の納期限の翌日から一月を経過する日までの期間
art-482/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-482/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-1
tax amount relating to a return filed by its deadline for filing: the period up to the day on which one month elapses from the day following the due date for payment under Article 473, paragraph (1) or (2) relating to that tax amount;
machine translation, not official
**二** その提出期限後に提出した申告書に係る税額 当該提出した日までの期間又はその日の翌日から一月を経過する日までの期間
art-482/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-482/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-2
tax amount relating to a return filed after its deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day;
machine translation, not official
**三** 修正申告書に係る税額 修正申告書を提出した日までの期間又はその日の翌日から一月を経過する日までの期間
art-482/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-482/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-3
tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day.
machine translation, not official
**第二項** たばこ税の納税者は、第四百七十六条第一項の納期限（納期限の延長があつたときは、その延長された納期限。以下この節において同じ。）後にそのたばこ税を納付する場合には、その税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-482/par-2 · https://japanlaw.org/ja/local-tax-act/art-482/par-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-2
A taxpayer of tobacco tax who pays that tobacco tax after the due date for payment under Article 476, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following that due date for payment to the date of payment.
machine translation, not official
**第三項** 市町村長は、申告納税者又は納税者が第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項の納期限までにたばこ税を納付しなかつたことについてやむを得ない理由があると認める場合には、前二項の延滞金額を減免することができる。
art-482/par-3 · https://japanlaw.org/ja/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
Where the mayor of the municipality finds that there are unavoidable reasons for a taxpayer filing returns or a taxpayer not having paid tobacco tax by the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1), the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding two paragraphs.
machine translation, not official
### 第四百八十三条（たばこ税の過少申告加算金及び不申告加算金） — Additional Charges for Understatement and for Failure to File Concerning Tobacco Tax
caption: machine translation, not official
art-483 · https://japanlaw.org/ja/local-tax-act/art-483 · https://japanlaw.org/l/325AC0000000226/art-483
**第一項** 申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第四百八十条第一項若しくは第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、市町村長は、当該更正又は修正申告前の申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認める場合を除き、当該更正による不足税額又は当該修正申告により増加した税額（以下この項において「対象不足税額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足税額等（当該更正又は修正申告前にその更正又は修正申告に係るたばこ税について更正又は修正申告書の提出があつた場合には、その更正による不足税額又は修正申告により増加した税額の合計額（当該更正又は修正申告前の申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足税額又は修正申告により増加した税額を控除した金額とし、当該たばこ税についてその納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足税額等が当該超える部分に相当する金額に満たないときは、当該対象不足税額等）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。ただし、修正申告書の提出があつた場合において、その提出が当該修正申告書に係るたばこ税額について同条第一項又は第三項の規定による更正があるべきことを予知してされたものでないときは、この限りでない。
art-483/par-1 · https://japanlaw.org/ja/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1
Where a return is submitted by its deadline for filing (including the case where a return is submitted after its deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 480, paragraph (1) or (3) has been made or an amended return has been submitted, the mayor of the municipality must, except where the mayor finds that there are justifiable grounds for the error in the tax amount relating to the return or amended return before that reassessment or amended return, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the tax deficiency resulting from that reassessment or the tax amount increased by that amended return (hereinafter in this paragraph referred to as the "covered tax shortfall, etc.") by a rate of 10 percent (where the covered tax shortfall, etc. (where, before that reassessment or amended return, a reassessment has been made or an amended return has been submitted with respect to the tobacco tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the tax deficiency resulting from that earlier reassessment or the tax amount increased by that earlier amended return (where it is found that there were justifiable grounds for the error in the tax amount relating to the return or amended return before that earlier reassessment or amended return, the amount after deducting the tax deficiency resulting from that earlier reassessment or the tax amount increased by that earlier amended return, and where, with respect to that tobacco tax, there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced by them)) exceeds the greater of the amount equivalent to the tax amount relating to the return in the case where the return was submitted by its deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered tax shortfall, etc. is less than the amount equivalent to the excess portion, the covered tax shortfall, etc.) by a rate of 5 percent); provided, however, that this does not apply where an amended return has been submitted and its submission was not made with foreknowledge that a reassessment under Article 480, paragraph (1) or (3) would be made with respect to the amount of tobacco tax relating to that amended return.
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、市町村長は、当該各号に規定する申告、決定又は更正により納付すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
art-483/par-2 · https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
In any of the following cases, the mayor of the municipality must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount payable as a result of the filing, determination or reassessment prescribed in each item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the return not having been submitted by its deadline for filing.
machine translation, not official
**一** 申告書の提出期限後にその提出があつた場合又は第四百八十条第二項の規定による決定があつた場合
art-483/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-483/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-2/item-1
where a return is submitted after its deadline for filing, or a determination under Article 480, paragraph (2) is made;
machine translation, not official
**二** 申告書の提出期限後にその提出があつた後において修正申告書の提出又は第四百八十条第一項若しくは第三項の規定による更正があつた場合
art-483/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-483/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2/item-2
where, after a return has been submitted after its deadline for filing, an amended return is submitted or a reassessment under Article 480, paragraph (1) or (3) is made;
machine translation, not official
**三** 第四百八十条第二項の規定による決定があつた後において修正申告書の提出又は同条第三項の規定による更正があつた場合
art-483/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-483/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-2/item-3
where, after a determination under Article 480, paragraph (2) has been made, an amended return is submitted or a reassessment under paragraph (3) of that Article is made.
machine translation, not official
**第三項** 前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納付すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する修正申告又は更正前にされた当該たばこ税に係る申告書の提出期限後の申告又は第四百八十条第一項から第三項までの規定による更正若しくは決定により納付すべき税額の合計額（当該納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納付税額」という。）を加算した金額。次項において「加算後累積納付税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納付すべき税額が当該超える部分に相当する金額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-483/par-3 · https://japanlaw.org/ja/local-tax-act/art-483/par-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-3
Where, in a case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), the tax amount payable prescribed in the preceding paragraph (in the case of item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total of the tax amounts payable by a filing after the deadline for filing the return relating to that tobacco tax made before the amended return or reassessment prescribed in those items, or by a reassessment or determination under Article 480, paragraphs (1) through (3) (where there has been a reassessment reducing the tax payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced by them; referred to in the following paragraph as the "cumulative paid tax amount"); referred to in the following paragraph as the "cumulative paid tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in that paragraph is less than the amount equivalent to that excess portion, that tax amount payable) by a rate of 5 percent.
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積納付税額（当該加算後累積納付税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて当該申告納税者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納付税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納付税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-483/par-4 · https://japanlaw.org/ja/local-tax-act/art-483/par-4 · https://japanlaw.org/l/325AC0000000226/art-483/par-4
In the case falling under paragraph (2), if the cumulative paid tax amount after addition (or, where among the facts forming the basis of calculating that cumulative paid tax amount after addition there is a fact that was not made the basis of calculating the tax amount (including the tax amount equivalent to the amount of a refund) before the filing, determination or reassessment prescribed in the items of that paragraph, and it is found that there are no grounds attributable to the taxpayer filing returns for this, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the amounts set forth in the following items and multiplying each amount by the rate provided respectively in those items, the total of the amounts calculated by dividing the cumulative paid tax amount into the amounts set forth in those items and multiplying each amount by the rate provided respectively in those items:
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-483/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-483/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-4/item-1
the amount equivalent to the portion of 500,000 yen or less: a rate of 15 percent;
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-483/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-483/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-4/item-2
the amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent;
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-483/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/art-483/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-4/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**第五項** 第二項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第二項に規定する納付すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-483/par-5 · https://japanlaw.org/ja/local-tax-act/art-483/par-5 · https://japanlaw.org/l/325AC0000000226/art-483/par-5
In the case falling under paragraph (2), if any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount to be paid as prescribed in paragraph (2) by a rate of 10 percent:
machine translation, not official
**一** 申告書の提出期限後のその提出若しくは修正申告書の提出（当該申告書又は修正申告書に係るたばこ税について第四百八十条第一項から第三項までの規定による更正又は決定があるべきことを予知してされたものに限る。次号において同じ。）又は同条第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、たばこ税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-483/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/art-483/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-5/item-1
In the case where, during the period up to the day five years before the day preceding the day on which the return was filed after the deadline for filing or the amended return was filed (limited to a return or amended return filed with foreknowledge that a reassessment or determination under Article 480, paragraphs (1) to (3) would be made regarding the tobacco tax relating to that return or amended return; the same applies in the following item), or a reassessment or determination under Article 480, paragraphs (1) to (3) was made, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in Article 484, paragraph (3), item (i)) has been collected with respect to tobacco tax
machine translation, not official
**二** 申告書の提出期限後のその提出若しくは修正申告書の提出又は第四百八十条第一項から第三項までの規定による更正若しくは決定に係るたばこ税の納税義務が成立した日の属する年の前年及び前々年に納税義務が成立したたばこ税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-483/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/art-483/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-5/item-2
In the case where an additional charge for failure to file or a substantial additional charge (limited to one to which Article 484, paragraph (2) applies) (hereinafter referred to as "specified additional charge for failure to file, etc." in this item and Article 484, paragraph (3), item (ii)) has been collected with respect to tobacco tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which the tax liability arose for the tobacco tax relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 480, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**第六項** 申告書の提出期限後にその提出があつた場合又は修正申告書の提出があつた場合において、その提出が当該申告書又は修正申告書に係るたばこ税について第四百八十条第一項から第三項までの規定による更正又は決定があるべきことを予知してされたものでないときは、当該申告書又は修正申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-483/par-6 · https://japanlaw.org/ja/local-tax-act/art-483/par-6 · https://japanlaw.org/l/325AC0000000226/art-483/par-6
In the case where a return is filed after the deadline for filing or an amended return is filed, if the filing was not made with foreknowledge that a reassessment or determination under Article 480, paragraphs (1) to (3) would be made regarding the tobacco tax relating to that return or amended return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that return or amended return is, notwithstanding paragraphs (2) to (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
machine translation, not official
**第七項** 市町村長は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、申告納税者に通知しなければならない。
art-483/par-7 · https://japanlaw.org/ja/local-tax-act/art-483/par-7 · https://japanlaw.org/l/325AC0000000226/art-483/par-7
The mayor of the municipality must, without delay, notify the taxpayer filing returns when the mayor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2).
machine translation, not official
**第八項** 第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-483/par-8 · https://japanlaw.org/ja/local-tax-act/art-483/par-8 · https://japanlaw.org/l/325AC0000000226/art-483/par-8
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
machine translation, not official
### 第四百八十四条（たばこ税の重加算金） — Substantial Additional Charge on the Tobacco Tax
caption: machine translation, not official
art-484 · https://japanlaw.org/ja/local-tax-act/art-484 · https://japanlaw.org/l/325AC0000000226/art-484
**第一項** 前条第一項の規定に該当する場合において、申告納税者が課税標準数量の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書、修正申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、市町村長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-484/par-1 · https://japanlaw.org/ja/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1
In the case falling under Article 483, paragraph (1), if a taxpayer filing returns conceals or disguises all or part of the facts that are to be the basis for calculating the taxable quantity, and files a return, an amended return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in Article 483, paragraph (1), an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency due to reassessment, or the tax amount increased by the amended return, that is to be the basis for that calculation, by a rate of 35 percent.
machine translation, not official
**第二項** 前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、申告納税者が課税標準数量の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて、申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、修正申告書を提出し、若しくは更正請求書を提出したときは、市町村長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-484/par-2 · https://japanlaw.org/ja/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
In the case falling under Article 483, paragraph (2) (excluding the case where the proviso to that paragraph applies), if a taxpayer filing returns conceals or disguises all or part of the facts that are to be the basis for calculating the taxable quantity, and, based on the facts so concealed or disguised, does not file a return by the deadline for filing, or files a return after the deadline for filing, files an amended return, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in Article 483, paragraph (2), collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
machine translation, not official
**第三項** 前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
art-484/par-3 · https://japanlaw.org/ja/local-tax-act/art-484/par-3 · https://japanlaw.org/l/325AC0000000226/art-484/par-3
In the case falling under the preceding two paragraphs, if any of the following items (item (i) in the case falling under paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying, by a rate of 10 percent, the tax deficiency due to reassessment or the tax amount increased by the amended return that is to be the basis for calculation prescribed in paragraph (1) in the case falling under paragraph (1), or the tax amount that is to be the basis for calculation prescribed in paragraph (2) in the case falling under paragraph (2), respectively.
machine translation, not official
**一** 前二項に規定する課税標準数量の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、修正申告書の提出又は第四百八十条第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、たばこ税について、不申告加算金等を徴収されたことがある場合
art-484/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-484/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-3/item-1
In the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the taxable quantity prescribed in the preceding two paragraphs, the return was filed after the deadline for filing, the amended return was filed, or a reassessment or determination under Article 480, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to tobacco tax
machine translation, not official
**二** 申告書の提出期限後のその提出、修正申告書の提出又は第四百八十条第一項から第三項までの規定による更正若しくは決定に係るたばこ税の納税義務が成立した日の属する年の前年及び前々年に納税義務が成立したたばこ税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-484/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-484/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-3/item-2
In the case where a specified additional charge for failure to file, etc. has been collected with respect to tobacco tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which the tax liability arose for the tobacco tax relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 480, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**第四項** 市町村長は、前三項の規定に該当する場合において、申告書又は修正申告書の提出について前条第一項ただし書又は第六項に規定する事由があるときは、当該申告により納付すべき税額又は当該修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
art-484/par-4 · https://japanlaw.org/ja/local-tax-act/art-484/par-4 · https://japanlaw.org/l/325AC0000000226/art-484/par-4
In the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to Article 483, paragraph (1) or in Article 483, paragraph (6) with respect to the filing of the return or amended return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount payable under that return or the tax amount increased by that amended return.
machine translation, not official
**第五項** 市町村長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、申告納税者に通知しなければならない。
art-484/par-5 · https://japanlaw.org/ja/local-tax-act/art-484/par-5 · https://japanlaw.org/l/325AC0000000226/art-484/par-5
When the mayor of the municipality has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the mayor must, without delay, notify the taxpayer filing returns.
machine translation, not official
## 第三款 督促及び滞納処分 — Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-3/sec-4/subsec-3 · https://japanlaw.org/ja/local-tax-act/ch-3/sec-4/subsec-3 · https://japanlaw.org/l/325AC0000000226/ch-3/sec-4/subsec-3
### 第四百八十五条（たばこ税に係る督促） — Demand for Payment Concerning the Tobacco Tax
caption: machine translation, not official
art-485 · https://japanlaw.org/ja/local-tax-act/art-485 · https://japanlaw.org/l/325AC0000000226/art-485
**第一項** 申告納税者又は納税者が納期限（第四百八十条第一項から第三項までの規定による更正又は決定があつた場合には、第四百八十一条第一項の納期限。以下この項及び第四百八十五条の三第三項において同じ。）までにたばこ税に係る地方団体の徴収金を完納しない場合には、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合は、この限りでない。
art-485/par-1 · https://japanlaw.org/ja/local-tax-act/art-485/par-1 · https://japanlaw.org/l/325AC0000000226/art-485/par-1
If a taxpayer filing returns or a taxpayer does not pay in full the local government levies on tobacco tax by the due date for payment (where a reassessment or determination under Article 480, paragraphs (1) to (3) has been made, the due date for payment under Article 481, paragraph (1); the same applies hereinafter in this paragraph and Article 485-3, paragraph (3)), a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある市町村においては、当該市町村の条例で、前項に規定する期間と異なる期間を定めることができる。
art-485/par-2 · https://japanlaw.org/ja/local-tax-act/art-485/par-2 · https://japanlaw.org/l/325AC0000000226/art-485/par-2
In a municipality with special circumstances, a period different from the period prescribed in the preceding paragraph may be provided for by a Municipal Ordinance of that municipality.
machine translation, not official
### 第四百八十五条の二（たばこ税に係る督促手数料） — Demand Fee Concerning the Tobacco Tax
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art-485-2 · https://japanlaw.org/ja/local-tax-act/art-485-2 · https://japanlaw.org/l/325AC0000000226/art-485-2
**第一項** 市町村の徴税吏員は、督促状を発した場合には、当該市町村の条例で定めるところにより、手数料を徴収することができる。
art-485-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-2/par-1
When a municipal tax collection official has issued a demand letter, the official may collect a fee in accordance with the Municipal Ordinance of that municipality.
machine translation, not official
### 第四百八十五条の三（たばこ税に係る滞納処分） — Delinquent Tax Collection Procedures Concerning the Tobacco Tax
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art-485-3 · https://japanlaw.org/ja/local-tax-act/art-485-3 · https://japanlaw.org/l/325AC0000000226/art-485-3
**第一項** たばこ税に係る滞納者が次の各号の一に該当するときは、市町村の徴税吏員は、当該たばこ税に係る地方団体の徴収金につき、滞納者の財産を差し押さえなければならない。
art-485-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1
When a person delinquent in payment of tobacco tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that tobacco tax.
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係るたばこ税に係る地方団体の徴収金を完納しないとき。
art-485-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1/item-1
When the person delinquent in payment has received a demand and does not pay in full the local government levies on tobacco tax relating to the demand by the day on which 10 days elapse counting from the date on which the demand letter was issued.
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までにたばこ税に係る地方団体の徴収金を完納しないとき。
art-485-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1/item-2
When the person delinquent in payment does not pay in full the local government levies on tobacco tax by the due date for payment designated by the notice relating to advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-485-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-2
Where the provisions of the preceding paragraph are applied to a secondary taxpayer or a guarantor, the phrase "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to pay".
machine translation, not official
**第三項** たばこ税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、市町村の徴税吏員は、直ちにその財産を差し押さえることができる。
art-485-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-3
If, by the day on which the 10 days prescribed in paragraph (1), item (i) elapse after the due date for payment of local government levies on tobacco tax, a fact falling under any item of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, a municipal tax collection official may immediately seize that person's property.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、市町村の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係るたばこ税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係るたばこ税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-485-3/par-4 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-4
When a compulsory liquidation procedure has been conducted with respect to the property of a person delinquent in payment, a municipal tax collection official must make a request for share distribution, with respect to the delinquent local government levies on tobacco tax, to the enforcement agency (where the request for share distribution is made for local government levies on tobacco tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 市町村の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-485-3/par-5 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-5
When a municipal tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるもののほか、たばこ税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-485-3/par-6 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-6
In addition to what is provided for in the preceding paragraphs, delinquent tax collection procedures for local government levies on tobacco tax are to be carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該市町村の区域外においても行うことができる。
art-485-3/par-7 · https://japanlaw.org/ja/local-tax-act/art-485-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-7
A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.
machine translation, not official
### 第四百八十五条の四（たばこ税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Tobacco Tax
caption: machine translation, not official
art-485-4 · https://japanlaw.org/ja/local-tax-act/art-485-4 · https://japanlaw.org/l/325AC0000000226/art-485-4
**第一項** たばこ税の申告納税者又は納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-485-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1
When a taxpayer filing returns or a taxpayer of tobacco tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages his or her property, disposes of it to the detriment of the municipality, falsely increases the encumbrances on it, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 申告納税者又は納税者の財産を占有する第三者が申告納税者又は納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-485-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-2
The same applies as in the preceding paragraph where a third party in possession of the property of a taxpayer filing returns or a taxpayer commits the act referred to in that paragraph for the purpose of enabling the taxpayer filing returns or taxpayer to evade the execution of delinquent tax collection procedures.
machine translation, not official
**第三項** 情を知つて前二項の行為につき申告納税者若しくは納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-485-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-3
A person who, knowing the circumstances, becomes the counterparty of a taxpayer filing returns or a taxpayer, or of a third party in possession of his or her property, in an act referred to in the preceding two paragraphs, and commits the violation as that counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-485-4/par-4 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第四百八十五条の五（国税徴収法の例によるたばこ税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusal of Inspection, etc. Concerning Delinquent Tax Collection Procedures for Tobacco Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-485-5 · https://japanlaw.org/ja/local-tax-act/art-485-5 · https://japanlaw.org/l/325AC0000000226/art-485-5
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-485-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-5/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第四百八十五条の三第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-485-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-485-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-485-5/par-1/item-1
In the case referred to in Article 485-3, paragraph (6), when a person fails to answer, or makes a false statement in answer to, questions put by a municipal tax collection official in accordance with the example of the provisions of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第四百八十五条の三第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-485-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-485-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-485-5/par-1/item-2
In the case referred to in Article 485-3, paragraph (6), when a person refuses, obstructs or evades an inspection by a municipal tax collection official, conducted in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles.
machine translation, not official
**三** 第四百八十五条の三第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-485-5/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-485-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-485-5/par-1/item-3
In the case referred to in Article 485-3, paragraph (6), when a person, without justifiable grounds, fails to comply with a request by a municipal tax collection official, made in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-485-5/par-2 · https://japanlaw.org/ja/local-tax-act/art-485-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-5/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第四百八十五条の六（国税徴収法の例によるたばこ税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements Concerning Delinquent Tax Collection Procedures for Tobacco Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-485-6 · https://japanlaw.org/ja/local-tax-act/art-485-6 · https://japanlaw.org/l/325AC0000000226/art-485-6
**第一項** 第四百八十五条の三第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により市町村長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-485-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-6/par-1
In the case referred to in Article 485-3, paragraph (6), a person who makes a false statement on matters to be stated to the mayor of the municipality in accordance with the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis under Article 109, paragraph (4) of the National Tax Collection Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第四百八十五条の七から第四百八十五条の十二まで 〔削除 / repealed〕
art-485-7-to-485-12 · https://japanlaw.org/ja/local-tax-act/art-485-7-to-485-12 · https://japanlaw.org/l/325AC0000000226/art-485-7-to-485-12
**第一項** 削除
art-485-7-to-485-12/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-7-to-485-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-7-to-485-12/par-1
## 第四款 道府県に対する交付 — Subsection 4 Distribution to Prefectures
heading: machine translation, not official
ch-3/sec-4/subsec-4 · https://japanlaw.org/ja/local-tax-act/ch-3/sec-4/subsec-4 · https://japanlaw.org/l/325AC0000000226/ch-3/sec-4/subsec-4
### 第四百八十五条の十三
art-485-13 · https://japanlaw.org/ja/local-tax-act/art-485-13 · https://japanlaw.org/l/325AC0000000226/art-485-13
**第一項** 市町村（特別区を含む。以下この項において同じ。）は、当該市町村に納付された当該年度のたばこ税（特別区たばこ税を含む。以下この項において同じ。）の額に相当する額が、当該年度の前々年度の全国のたばこ税の額の合計額に当該市町村のたばこ消費基礎人口（公表された最近の国勢調査の結果による当該市町村の二十歳以上の人口及び当該市町村以外の市町村に居住する者であつて当該市町村において従業し、又は当該市町村へ通学する者のうち二十歳以上のものの人口の合計をいう。以下この条において同じ。）に二を乗じて得た数を全国のたばこ消費基礎人口の合計で除して得た割合を乗じて得た額（次項において「たばこ税に係る課税定額」という。）を超える場合には、当該超える部分に相当する額を、政令で定めるところにより、当該市町村を包括する道府県に対して当該年度の翌年度に交付するものとする。
art-485-13/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
Where the amount equivalent to the tobacco tax paid to a municipality (including special wards; the same applies hereinafter in this paragraph) for the relevant fiscal year (including special ward tobacco tax; the same applies hereinafter in this paragraph) exceeds the amount obtained by multiplying the total amount of tobacco tax nationwide for the fiscal year two years before the relevant fiscal year by the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide (referred to as the "fixed tobacco tax amount" in the following paragraph), the amount equivalent to the excess is to be distributed, as provided by Cabinet Order, to the prefecture encompassing that municipality in the fiscal year following the relevant fiscal year.
machine translation, not official
**第二項** たばこ消費基礎人口及びたばこ税に係る課税定額の算定に関し必要な事項は、総務省令で定める。
art-485-13/par-2 · https://japanlaw.org/ja/local-tax-act/art-485-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-2
Matters necessary for calculating the tobacco consumption base population and the fixed tobacco tax amount are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
## 第五款 雑則 — Subsection 5 Miscellaneous Provisions
heading: machine translation, not official
ch-3/sec-4/subsec-5 · https://japanlaw.org/ja/local-tax-act/ch-3/sec-4/subsec-5 · https://japanlaw.org/l/325AC0000000226/ch-3/sec-4/subsec-5
### 第四百八十五条の十四
art-485-14 · https://japanlaw.org/ja/local-tax-act/art-485-14 · https://japanlaw.org/l/325AC0000000226/art-485-14
**第一項** 市町村は、小売販売業者に対し、当該小売販売業者に売り渡した製造たばこに係るたばこ税額として当該小売販売業者に製造たばこの売渡しを行う卸売販売業者等から当該市町村に納付された、若しくは納付されるべきたばこ税額又は納付されることが見込まれるたばこ税額の見込額が一定の額以上であることを条件として、補助金、利子補給金その他相当の反対給付を受けない給付金の交付又は貸付金の貸付けを行つてはならない。
art-485-14/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-14/par-1
A municipality must not provide subsidies, interest subsidies or other payments for which no appropriate consideration is received, or make loans, to a tobacco retailer, on the condition that the amount of tobacco tax paid, or to be paid, to that municipality, as the tobacco tax on the manufactured tobacco sold to that tobacco retailer, by a wholesale seller, etc. that sells manufactured tobacco to that tobacco retailer, or the estimated amount of tobacco tax expected to be paid, is a certain amount or more.
machine translation, not official
---
## 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
- art-465/par-2: 前項 → 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/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- 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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- art-466-2/par-1: たばこ事業法第三条第一項 → e-Gov law 359AC0000000068, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-466-2/par-1: この条 → 地方税法 第四百六十六条の二 (Article 466-2), art-466-2 — https://japanlaw.org/ja/local-tax-act/art-466-2 · https://japanlaw.org/l/325AC0000000226/art-466-2
- art-467/par-1: 第四百六十五条第一項 → 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/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- art-467/par-1: 同条第二項 → 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/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- art-467/par-1: 第三項第二号 → 地方税法 第四百六十七条第三項第二号 (Article 467, paragraph (3), item (ii)), art-467/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-467/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-3/item-2
- art-467/par-2: 前項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- art-467/par-3: 第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/ja/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- art-467/par-3/item-2/sub-1: たばこ事業法第三十三条第一項 → e-Gov law 359AC0000000068, 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — not held in this collection
- art-467/par-3/item-2/sub-1: 第二項 → e-Gov law 359AC0000000068, 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — not held in this collection
- art-467/par-3/item-2/sub-2: たばこ税法第十条第三項第二号 → e-Gov law 359AC0000000072, 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — not held in this collection
- art-467/par-3/item-2/sub-2: 第四項 → e-Gov law 359AC0000000072, 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — not held in this collection
- art-467/par-4: 前二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/ja/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- art-467/par-4: 前二項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/ja/local-tax-act/art-467/par-3 · https://japanlaw.org/l/325AC0000000226/art-467/par-3
- art-469/par-1/item-2: 関税法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-469/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-469/par-1/item-4: 第四百七十七条第一項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1
- art-469/par-1/item-4: 第二項 → 地方税法 第四百七十七条第二項 (Article 477, paragraph (2)), art-477/par-2 — https://japanlaw.org/ja/local-tax-act/art-477/par-2 · https://japanlaw.org/l/325AC0000000226/art-477/par-2
- art-469/par-2: 前項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1
- art-469/par-2: 第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- art-469/par-2: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2
- art-469/par-2: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-469/par-2: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-469/par-3: 第一項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1
- art-469/par-3: 第三号 → 地方税法 第四百六十九条第一項第三号 (Article 469, paragraph (1), item (iii)), art-469/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-3
- art-469/par-3: 第四号 → 地方税法 第四百六十九条第一項第四号 (Article 469, paragraph (1), item (iv)), art-469/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-4
- art-469/par-3: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-469/par-3: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-469/par-4: 第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- art-469/par-4: 同項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1
- art-469/par-4: 第四百六十五条 → 地方税法 第四百六十五条 (Article 465), art-465 — https://japanlaw.org/ja/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465
- art-470/par-1: 次条第一項第二号 → 地方税法 第四百七十一条第一項第二号 (Article 471, paragraph (1), item (ii)), art-471/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-471/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-471/par-1/item-2
- art-470/par-1: 第三号 → 地方税法 第四百七十一条第一項第三号 (Article 471, paragraph (1), item (iii)), art-471/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-471/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-471/par-1/item-3
- art-470/par-1/item-3: 第一号 → 地方税法 第四百七十条第一項第一号 (Article 470, paragraph (1), item (i)), art-470/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-1
- art-470/par-1/item-3: 前号 → 地方税法 第四百七十条第一項第二号 (Article 470, paragraph (1), item (ii)), art-470/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-2
- art-470/par-1/item-4: 前三号 → 地方税法 第四百七十条第一項第一号 (Article 470, paragraph (1), item (i)), art-470/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-1
- art-470/par-1/item-4: 前三号 → 地方税法 第四百七十条第一項第二号 (Article 470, paragraph (1), item (ii)), art-470/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-2
- art-470/par-1/item-4: 前三号 → 地方税法 第四百七十条第一項第三号 (Article 470, paragraph (1), item (iii)), art-470/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-3
- art-470/par-2: 前項第一号 → 地方税法 第四百七十条第一項第一号 (Article 470, paragraph (1), item (i)), art-470/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-1
- art-470/par-2: 本項 → 地方税法 第四百七十条第二項 (Article 470, paragraph (2)), art-470/par-2 — https://japanlaw.org/ja/local-tax-act/art-470/par-2 · https://japanlaw.org/l/325AC0000000226/art-470/par-2
- art-470/par-2: 前項第三号 → 地方税法 第四百七十条第一項第三号 (Article 470, paragraph (1), item (iii)), art-470/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-470/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-1/item-3
- art-470/par-3: 第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-470/par-4: 前項 → 地方税法 第四百七十条第三項 (Article 470, paragraph (3)), art-470/par-3 — https://japanlaw.org/ja/local-tax-act/art-470/par-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-3
- art-470/par-4: 第四百六十五条 → 地方税法 第四百六十五条 (Article 465), art-465 — https://japanlaw.org/ja/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465
- art-470/par-4: 第四百六十六条 → 地方税法 第四百六十六条 (Article 466), art-466 — https://japanlaw.org/ja/local-tax-act/art-466 · https://japanlaw.org/l/325AC0000000226/art-466
- art-470/par-4: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/ja/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- art-470/par-5: 第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-470/par-5: 第三項 → 地方税法 第四百七十条第三項 (Article 470, paragraph (3)), art-470/par-3 — https://japanlaw.org/ja/local-tax-act/art-470/par-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-3
- art-470/par-6: 第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-470/par-7: 第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-470/par-7: 第四百八十五条の三第六項 → 地方税法 第四百八十五条の三第六項 (Article 485-3, paragraph (6)), art-485-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-6
- art-470/par-8: 第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-470/par-8: 第三項 → 地方税法 第四百七十条第三項 (Article 470, paragraph (3)), art-470/par-3 — https://japanlaw.org/ja/local-tax-act/art-470/par-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-3
- art-470/par-8: 第六項 → 地方税法 第四百七十条第六項 (Article 470, paragraph (6)), art-470/par-6 — https://japanlaw.org/ja/local-tax-act/art-470/par-6 · https://japanlaw.org/l/325AC0000000226/art-470/par-6
- art-471/par-1/item-1: 前条第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-471/par-1/item-2: 前条第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-471/par-1/item-2: 同条第三項 → 地方税法 第四百七十条第三項 (Article 470, paragraph (3)), art-470/par-3 — https://japanlaw.org/ja/local-tax-act/art-470/par-3 · https://japanlaw.org/l/325AC0000000226/art-470/par-3
- art-471/par-1/item-3: 前条第一項 → 地方税法 第四百七十条第一項 (Article 470, paragraph (1)), art-470/par-1 — https://japanlaw.org/ja/local-tax-act/art-470/par-1 · https://japanlaw.org/l/325AC0000000226/art-470/par-1
- art-471/par-2: 前項 → 地方税法 第四百七十一条第一項 (Article 471, paragraph (1)), art-471/par-1 — https://japanlaw.org/ja/local-tax-act/art-471/par-1 · https://japanlaw.org/l/325AC0000000226/art-471/par-1
- art-472/par-1: 第四百六十六条第四項 → 地方税法 第四百六十六条第四項 (Article 466, paragraph (4)), art-466/par-4 — https://japanlaw.org/ja/local-tax-act/art-466/par-4 · https://japanlaw.org/l/325AC0000000226/art-466/par-4
- art-473/par-1: 前条 → 地方税法 第四百七十二条 (Article 472), art-472 — https://japanlaw.org/ja/local-tax-act/art-472 · https://japanlaw.org/l/325AC0000000226/art-472
- art-473/par-1: 第四百六十五条第一項 → 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/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- art-473/par-1: 同条第二項 → 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/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- art-473/par-1: 第四百六十九条第一項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1
- art-473/par-1: 第四百七十七条第一項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1
- art-473/par-1: 第四百六十九条第三項 → 地方税法 第四百六十九条第三項 (Article 469, paragraph (3)), art-469/par-3 — https://japanlaw.org/ja/local-tax-act/art-469/par-3 · https://japanlaw.org/l/325AC0000000226/art-469/par-3
- art-473/par-2: 前項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-473/par-3: 前項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-473/par-4: 第四百七十七条第一項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1
- art-473/par-4: 第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-473/par-4: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-474/par-1: 前条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-474/par-1: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-16/par-1
- art-474/par-2: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-474/par-2: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1
- art-474/par-2: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2
- art-474/par-2: 第四項 → 地方税法 第十六条の五第四項 (Article 16-5, paragraph (4)), art-16-5/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-4
- art-474/par-2: 前項 → 地方税法 第四百七十四条第一項 (Article 474, paragraph (1)), art-474/par-1 — https://japanlaw.org/ja/local-tax-act/art-474/par-1 · https://japanlaw.org/l/325AC0000000226/art-474/par-1
- art-475/par-1: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-475/par-1: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-475/par-1: 第四百八十条第四項 → 地方税法 第四百八十条第四項 (Article 480, paragraph (4)), art-480/par-4 — https://japanlaw.org/ja/local-tax-act/art-480/par-4 · https://japanlaw.org/l/325AC0000000226/art-480/par-4
- art-475/par-2: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-475/par-2: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-475/par-2: 前項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- art-475/par-2: この項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- art-475/par-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-475/par-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-475/par-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-475-2/par-1: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-475-2/par-1: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-476/par-1: 第四百七十二条 → 地方税法 第四百七十二条 (Article 472), art-472 — https://japanlaw.org/ja/local-tax-act/art-472 · https://japanlaw.org/l/325AC0000000226/art-472
- art-476/par-2: 前項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- art-477/par-1: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-477/par-1: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-477/par-1: 第四百六十九条第一項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1
- art-477/par-1: 次項 → 地方税法 第四百七十七条第二項 (Article 477, paragraph (2)), art-477/par-2 — https://japanlaw.org/ja/local-tax-act/art-477/par-2 · https://japanlaw.org/l/325AC0000000226/art-477/par-2
- art-477/par-1: この項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1
- art-477/par-2: 前項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/ja/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1
- art-477/par-2: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-477/par-2: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-477/par-2: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- art-477/par-3: 前項 → 地方税法 第四百七十七条第二項 (Article 477, paragraph (2)), art-477/par-2 — https://japanlaw.org/ja/local-tax-act/art-477/par-2 · https://japanlaw.org/l/325AC0000000226/art-477/par-2
- art-477/par-4: 前二項 → 地方税法 第四百七十七条第二項 (Article 477, paragraph (2)), art-477/par-2 — https://japanlaw.org/ja/local-tax-act/art-477/par-2 · https://japanlaw.org/l/325AC0000000226/art-477/par-2
- art-477/par-4: 前二項 → 地方税法 第四百七十七条第三項 (Article 477, paragraph (3)), art-477/par-3 — https://japanlaw.org/ja/local-tax-act/art-477/par-3 · https://japanlaw.org/l/325AC0000000226/art-477/par-3
- art-477/par-4: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-477/par-4: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-477/par-4: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- art-477/par-4: 第十七条の四第一項第四号 → 地方税法 第十七条の四第一項第四号 (Article 17-4, paragraph (1), item (iv)), art-17-4/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-4
- art-477/par-4: 同項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1
- art-477/par-4: 第一号から第三号まで → 地方税法 第十七条の四第一項第一号 (Article 17-4, paragraph (1), item (i)), art-17-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-1
- art-477/par-4: 第一号から第三号まで → 地方税法 第十七条の四第一項第二号 (Article 17-4, paragraph (1), item (ii)), art-17-4/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-2
- art-477/par-4: 第一号から第三号まで → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-3
- art-478/par-2: 前条第二項 → 地方税法 第四百七十七条第二項 (Article 477, paragraph (2)), art-477/par-2 — https://japanlaw.org/ja/local-tax-act/art-477/par-2 · https://japanlaw.org/l/325AC0000000226/art-477/par-2
- art-478/par-3: 第一項 → 地方税法 第四百七十八条第一項 (Article 478, paragraph (1)), art-478/par-1 — https://japanlaw.org/ja/local-tax-act/art-478/par-1 · https://japanlaw.org/l/325AC0000000226/art-478/par-1
- art-478/par-3: 前項 → 地方税法 第四百七十八条第二項 (Article 478, paragraph (2)), art-478/par-2 — https://japanlaw.org/ja/local-tax-act/art-478/par-2 · https://japanlaw.org/l/325AC0000000226/art-478/par-2
- art-478/par-4: 第一項 → 地方税法 第四百七十八条第一項 (Article 478, paragraph (1)), art-478/par-1 — https://japanlaw.org/ja/local-tax-act/art-478/par-1 · https://japanlaw.org/l/325AC0000000226/art-478/par-1
- art-478/par-4: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-478/par-4: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-478/par-5: 前項 → 地方税法 第四百七十八条第四項 (Article 478, paragraph (4)), art-478/par-4 — https://japanlaw.org/ja/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
- art-478/par-6: 第一項 → 地方税法 第四百七十八条第一項 (Article 478, paragraph (1)), art-478/par-1 — https://japanlaw.org/ja/local-tax-act/art-478/par-1 · https://japanlaw.org/l/325AC0000000226/art-478/par-1
- art-478/par-6: 第二項 → 地方税法 第四百七十八条第二項 (Article 478, paragraph (2)), art-478/par-2 — https://japanlaw.org/ja/local-tax-act/art-478/par-2 · https://japanlaw.org/l/325AC0000000226/art-478/par-2
- art-478/par-6: 第四項 → 地方税法 第四百七十八条第四項 (Article 478, paragraph (4)), art-478/par-4 — https://japanlaw.org/ja/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
- art-478/par-7: 前項 → 地方税法 第四百七十八条第六項 (Article 478, paragraph (6)), art-478/par-6 — https://japanlaw.org/ja/local-tax-act/art-478/par-6 · https://japanlaw.org/l/325AC0000000226/art-478/par-6
- art-478/par-7: 第一項 → 地方税法 第四百七十八条第一項 (Article 478, paragraph (1)), art-478/par-1 — https://japanlaw.org/ja/local-tax-act/art-478/par-1 · https://japanlaw.org/l/325AC0000000226/art-478/par-1
- art-478/par-7: 第二項 → 地方税法 第四百七十八条第二項 (Article 478, paragraph (2)), art-478/par-2 — https://japanlaw.org/ja/local-tax-act/art-478/par-2 · https://japanlaw.org/l/325AC0000000226/art-478/par-2
- art-478/par-7: 第四項 → 地方税法 第四百七十八条第四項 (Article 478, paragraph (4)), art-478/par-4 — https://japanlaw.org/ja/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
- art-479/par-1: 第七十四条の十六 → 地方税法 第七十四条の十六 (Article 74-16), art-74-16 — https://japanlaw.org/ja/local-tax-act/art-74-16 · https://japanlaw.org/l/325AC0000000226/art-74-16
- art-480/par-1: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-480/par-1: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-480/par-1: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- art-480/par-1: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- art-480/par-3: 第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-480/par-3: この項 → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-480/par-3: 前項 → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-480/par-4: 前三項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-480/par-4: 前三項 → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-480/par-4: 前三項 → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-481/par-1: 前条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-481/par-1: 前条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-481/par-1: 前条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-481/par-1: 同条第四項 → 地方税法 第四百八十条第四項 (Article 480, paragraph (4)), art-480/par-4 — https://japanlaw.org/ja/local-tax-act/art-480/par-4 · https://japanlaw.org/l/325AC0000000226/art-480/par-4
- art-481/par-2: 前項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/ja/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- art-481/par-2: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-481/par-2: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-481/par-3: 前条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-481/par-3: 前条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-481/par-3: 前条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-481/par-3: 前項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/ja/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- art-482/par-1: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-482/par-1: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-482/par-1/item-1: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-482/par-1/item-1: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-482/par-2: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- art-482/par-3: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-482/par-3: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-482/par-3: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- art-482/par-3: 前二項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/ja/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- art-482/par-3: 前二項 → 地方税法 第四百八十二条第二項 (Article 482, paragraph (2)), art-482/par-2 — https://japanlaw.org/ja/local-tax-act/art-482/par-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-2
- art-483/par-1: 次項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-483/par-1: 第八項 → 地方税法 第四百八十三条第八項 (Article 483, paragraph (8)), art-483/par-8 — https://japanlaw.org/ja/local-tax-act/art-483/par-8 · https://japanlaw.org/l/325AC0000000226/art-483/par-8
- art-483/par-1: この項 → 地方税法 第四百八十三条第一項 (Article 483, paragraph (1)), art-483/par-1 — https://japanlaw.org/ja/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1
- art-483/par-1: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-483/par-1: 第三項 → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-483/par-2/item-1: 第四百八十条第二項 → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-483/par-2/item-2: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-483/par-2/item-2: 第三項 → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-483/par-2/item-3: 第四百八十条第二項 → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-483/par-2/item-3: 同条第三項 → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-483/par-3: 前項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-483/par-3: 第八項 → 地方税法 第四百八十三条第八項 (Article 483, paragraph (8)), art-483/par-8 — https://japanlaw.org/ja/local-tax-act/art-483/par-8 · https://japanlaw.org/l/325AC0000000226/art-483/par-8
- art-483/par-3: 次項 → 地方税法 第四百八十三条第四項 (Article 483, paragraph (4)), art-483/par-4 — https://japanlaw.org/ja/local-tax-act/art-483/par-4 · https://japanlaw.org/l/325AC0000000226/art-483/par-4
- art-483/par-3: 第五項 → 地方税法 第四百八十三条第五項 (Article 483, paragraph (5)), art-483/par-5 — https://japanlaw.org/ja/local-tax-act/art-483/par-5 · https://japanlaw.org/l/325AC0000000226/art-483/par-5
- art-483/par-3: 同項第二号 → 地方税法 第四百八十三条第二項第二号 (Article 483, paragraph (2), item (ii)), art-483/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2/item-2
- art-483/par-3: 第三号 → 地方税法 第四百八十三条第二項第三号 (Article 483, paragraph (2), item (iii)), art-483/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-483/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-2/item-3
- art-483/par-3: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-483/par-3: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-483/par-3: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-483/par-4: 第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-483/par-4: 前二項 → 地方税法 第四百八十三条第三項 (Article 483, paragraph (3)), art-483/par-3 — https://japanlaw.org/ja/local-tax-act/art-483/par-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-3
- art-483/par-5: 第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-483/par-5: 前三項 → 地方税法 第四百八十三条第三項 (Article 483, paragraph (3)), art-483/par-3 — https://japanlaw.org/ja/local-tax-act/art-483/par-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-3
- art-483/par-5: 前三項 → 地方税法 第四百八十三条第四項 (Article 483, paragraph (4)), art-483/par-4 — https://japanlaw.org/ja/local-tax-act/art-483/par-4 · https://japanlaw.org/l/325AC0000000226/art-483/par-4
- art-483/par-5/item-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-483/par-5/item-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-483/par-5/item-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-483/par-5/item-1: 次号 → 地方税法 第四百八十三条第五項第二号 (Article 483, paragraph (5), item (ii)), art-483/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-5/item-2
- art-483/par-5/item-1: 次項 → 地方税法 第四百八十三条第六項 (Article 483, paragraph (6)), art-483/par-6 — https://japanlaw.org/ja/local-tax-act/art-483/par-6 · https://japanlaw.org/l/325AC0000000226/art-483/par-6
- art-483/par-5/item-1: 次条第三項第一号 → 地方税法 第四百八十四条第三項第一号 (Article 484, paragraph (3), item (i)), art-484/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-484/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-3/item-1
- art-483/par-5/item-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-483/par-5/item-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-483/par-5/item-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-483/par-5/item-2: 次条第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- art-483/par-5/item-2: この号 → 地方税法 第四百八十三条第五項第二号 (Article 483, paragraph (5), item (ii)), art-483/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-5/item-2
- art-483/par-5/item-2: 次条第三項第二号 → 地方税法 第四百八十四条第三項第二号 (Article 484, paragraph (3), item (ii)), art-484/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-484/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-3/item-2
- art-483/par-6: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-483/par-6: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-483/par-6: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-483/par-6: 第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-483/par-6: 同項から第四項まで → 地方税法 第四百八十三条第三項 (Article 483, paragraph (3)), art-483/par-3 — https://japanlaw.org/ja/local-tax-act/art-483/par-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-3
- art-483/par-6: 同項から第四項まで → 地方税法 第四百八十三条第四項 (Article 483, paragraph (4)), art-483/par-4 — https://japanlaw.org/ja/local-tax-act/art-483/par-4 · https://japanlaw.org/l/325AC0000000226/art-483/par-4
- art-483/par-7: 第一項 → 地方税法 第四百八十三条第一項 (Article 483, paragraph (1)), art-483/par-1 — https://japanlaw.org/ja/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1
- art-483/par-7: 第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-483/par-8: 第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-483/par-8: 第六項 → 地方税法 第四百八十三条第六項 (Article 483, paragraph (6)), art-483/par-6 — https://japanlaw.org/ja/local-tax-act/art-483/par-6 · https://japanlaw.org/l/325AC0000000226/art-483/par-6
- art-484/par-1: 前条第一項 → 地方税法 第四百八十三条第一項 (Article 483, paragraph (1)), art-483/par-1 — https://japanlaw.org/ja/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1
- art-484/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- art-484/par-1: 次項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- art-484/par-2: 前条第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- art-484/par-3: 前二項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/ja/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1
- art-484/par-3: 前二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- art-484/par-3: 第一号 → 地方税法 第四百八十四条第三項第一号 (Article 484, paragraph (3), item (i)), art-484/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-484/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-3/item-1
- art-484/par-3/item-1: 前二項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/ja/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1
- art-484/par-3/item-1: 前二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- art-484/par-3/item-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-484/par-3/item-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-484/par-3/item-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-484/par-3/item-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-484/par-3/item-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-484/par-3/item-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-484/par-4: 前三項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/ja/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1
- art-484/par-4: 前三項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- art-484/par-4: 前三項 → 地方税法 第四百八十四条第三項 (Article 484, paragraph (3)), art-484/par-3 — https://japanlaw.org/ja/local-tax-act/art-484/par-3 · https://japanlaw.org/l/325AC0000000226/art-484/par-3
- art-484/par-4: 前条第一項 → 地方税法 第四百八十三条第一項 (Article 483, paragraph (1)), art-483/par-1 — https://japanlaw.org/ja/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1
- art-484/par-4: 第六項 → 地方税法 第四百八十三条第六項 (Article 483, paragraph (6)), art-483/par-6 — https://japanlaw.org/ja/local-tax-act/art-483/par-6 · https://japanlaw.org/l/325AC0000000226/art-483/par-6
- art-484/par-5: 第一項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/ja/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1
- art-484/par-5: 第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2
- art-485/par-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-485/par-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-485/par-1: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3
- art-485/par-1: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/ja/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- art-485/par-1: この項 → 地方税法 第四百八十五条第一項 (Article 485, paragraph (1)), art-485/par-1 — https://japanlaw.org/ja/local-tax-act/art-485/par-1 · https://japanlaw.org/l/325AC0000000226/art-485/par-1
- art-485/par-1: 第四百八十五条の三第三項 → 地方税法 第四百八十五条の三第三項 (Article 485-3, paragraph (3)), art-485-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-3
- art-485/par-2: 前項 → 地方税法 第四百八十五条第一項 (Article 485, paragraph (1)), art-485/par-1 — https://japanlaw.org/ja/local-tax-act/art-485/par-1 · https://japanlaw.org/l/325AC0000000226/art-485/par-1
- art-485-3/par-2: 前項 → 地方税法 第四百八十五条の三第一項 (Article 485-3, paragraph (1)), art-485-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1
- art-485-3/par-2: 同項第一号 → 地方税法 第四百八十五条の三第一項第一号 (Article 485-3, paragraph (1), item (i)), art-485-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1/item-1
- art-485-3/par-3: 第一項第一号 → 地方税法 第四百八十五条の三第一項第一号 (Article 485-3, paragraph (1), item (i)), art-485-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1/item-1
- art-485-3/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-485-3/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-485-3/par-5: 第一項から第三項まで → 地方税法 第四百八十五条の三第一項 (Article 485-3, paragraph (1)), art-485-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1
- art-485-3/par-5: 第一項から第三項まで → 地方税法 第四百八十五条の三第二項 (Article 485-3, paragraph (2)), art-485-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-2
- art-485-3/par-5: 第一項から第三項まで → 地方税法 第四百八十五条の三第三項 (Article 485-3, paragraph (3)), art-485-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-3
- art-485-3/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-485-3/par-6: 前各項 → 地方税法 第四百八十五条の三第一項 (Article 485-3, paragraph (1)), art-485-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1
- art-485-3/par-6: 前各項 → 地方税法 第四百八十五条の三第二項 (Article 485-3, paragraph (2)), art-485-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-2
- art-485-3/par-6: 前各項 → 地方税法 第四百八十五条の三第三項 (Article 485-3, paragraph (3)), art-485-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-3
- art-485-3/par-6: 前各項 → 地方税法 第四百八十五条の三第四項 (Article 485-3, paragraph (4)), art-485-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-4
- art-485-3/par-6: 前各項 → 地方税法 第四百八十五条の三第五項 (Article 485-3, paragraph (5)), art-485-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-5
- art-485-3/par-7: 前各項 → 地方税法 第四百八十五条の三第一項 (Article 485-3, paragraph (1)), art-485-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-1
- art-485-3/par-7: 前各項 → 地方税法 第四百八十五条の三第二項 (Article 485-3, paragraph (2)), art-485-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-2
- art-485-3/par-7: 前各項 → 地方税法 第四百八十五条の三第三項 (Article 485-3, paragraph (3)), art-485-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-3
- art-485-3/par-7: 前各項 → 地方税法 第四百八十五条の三第四項 (Article 485-3, paragraph (4)), art-485-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-4
- art-485-3/par-7: 前各項 → 地方税法 第四百八十五条の三第五項 (Article 485-3, paragraph (5)), art-485-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-5
- art-485-3/par-7: 前各項 → 地方税法 第四百八十五条の三第六項 (Article 485-3, paragraph (6)), art-485-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-6
- art-485-4/par-2: 前項 → 地方税法 第四百八十五条の四第一項 (Article 485-4, paragraph (1)), art-485-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1
- art-485-4/par-3: 前二項 → 地方税法 第四百八十五条の四第一項 (Article 485-4, paragraph (1)), art-485-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1
- art-485-4/par-3: 前二項 → 地方税法 第四百八十五条の四第二項 (Article 485-4, paragraph (2)), art-485-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-2
- art-485-4/par-4: 前三項 → 地方税法 第四百八十五条の四第一項 (Article 485-4, paragraph (1)), art-485-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1
- art-485-4/par-4: 前三項 → 地方税法 第四百八十五条の四第二項 (Article 485-4, paragraph (2)), art-485-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-2
- art-485-4/par-4: 前三項 → 地方税法 第四百八十五条の四第三項 (Article 485-4, paragraph (3)), art-485-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-3
- art-485-5/par-1/item-1: 第四百八十五条の三第六項 → 地方税法 第四百八十五条の三第六項 (Article 485-3, paragraph (6)), art-485-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-6
- art-485-5/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-485-5/par-1/item-2: 第四百八十五条の三第六項 → 地方税法 第四百八十五条の三第六項 (Article 485-3, paragraph (6)), art-485-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-6
- art-485-5/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-485-5/par-1/item-2: 次号 → 地方税法 第四百八十五条の五第一項第三号 (Article 485-5, paragraph (1), item (iii)), art-485-5/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-485-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-485-5/par-1/item-3
- art-485-5/par-1/item-3: 第四百八十五条の三第六項 → 地方税法 第四百八十五条の三第六項 (Article 485-3, paragraph (6)), art-485-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-6
- art-485-5/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-485-5/par-2: 前項 → 地方税法 第四百八十五条の五第一項 (Article 485-5, paragraph (1)), art-485-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-5/par-1
- art-485-6/par-1: 第四百八十五条の三第六項 → 地方税法 第四百八十五条の三第六項 (Article 485-3, paragraph (6)), art-485-3/par-6 — https://japanlaw.org/ja/local-tax-act/art-485-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-485-3/par-6
- art-485-6/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-485-6/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-485-13/par-1: この項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- art-485-13/par-1: この条 → 地方税法 第四百八十五条の十三 (Article 485-13), art-485-13 — https://japanlaw.org/ja/local-tax-act/art-485-13 · https://japanlaw.org/l/325AC0000000226/art-485-13
- art-485-13/par-1: 次項 → 地方税法 第四百八十五条の十三第二項 (Article 485-13, paragraph (2)), art-485-13/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-2
---
## 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-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-181, 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-20261027T202151-181, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-070, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- 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-20261027T214204-081, 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-082, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-083, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-084, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-140, 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-142, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-143, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-144, 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