# 地方税法 / Local Tax Act — 第四百七十二条 (Article 472) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-472. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四百七十二条 (Article 472)（たばこ税の徴収の方法） — address `art-472` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-472 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-472 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四百七十二条（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 --- ## Cites - 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第十条の四第一項第一号（法人の分割に係る連帯納税の責任） — https://japanlaw.org/ja/local-tax-act/art-10-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-10-4/par-1/item-1 - 地方税法 第四百七十三条第一項（たばこ税の申告納付の手続） — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1 - 地方税法 第四百七十六条第一項（たばこ税の普通徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-081, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-142, 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