# 地方税法 / Local Tax Act — 第四百八十五条の十四 (Article 485-14)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-485-14. 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: 第四百八十五条の十四 (Article 485-14) — address `art-485-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-485-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-485-14
- 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.

---

### 第四百八十五条の十四
<sup>art-485-14 · https://japanlaw.org/ja/local-tax-act/art-485-14 · https://japanlaw.org/l/325AC0000000226/art-485-14</sup>

    **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。
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

---

## 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-20261027T214204-144, 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