# 地方税法 / Local Tax Act — 第七十四条の十九 (Article 74-19) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-74-19. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七十四条の十九 (Article 74-19)（市町村たばこ税に関する書類の供覧等） — address `art-74-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-74-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-19 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十四条の十九（市町村たばこ税に関する書類の供覧等） — Inspection, etc. of Documents Concerning Municipal Tobacco Tax caption: machine translation, not official art-74-19 · https://japanlaw.org/ja/local-tax-act/art-74-19 · https://japanlaw.org/l/325AC0000000226/art-74-19 **第一項** 道府県知事が、たばこ税の賦課徴収について、市町村長に対し、市町村たばこ税の納税義務者が市町村長に提出した申告書若しくは修正申告書又は市町村長が当該納税義務者の市町村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、市町村長は、関係書類を道府県知事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-74-19/par-1 · https://japanlaw.org/ja/local-tax-act/art-74-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-19/par-1 Where a prefectural governor has requested a mayor of a municipality, with respect to the assessment and collection of tobacco tax, to allow the inspection or recording of documents concerning a return or amended return that a person liable for municipal tobacco tax submitted to the mayor of the municipality, or a reassessment or determination that the mayor of the municipality made with respect to the taxable quantity or tax amount of that person liable for tax relating to municipal tobacco tax, the mayor of the municipality is to have the relevant documents inspected or recorded by the prefectural governor or an official designated by the governor. machine translation, not official **第二項** 第七十四条の十第一項から第三項までの規定による申告書の提出を受けた道府県知事は、総務省令で定めるところにより、これらの申告書及びこれらに添付された書類に記載された事項のうち卸売販売業者等に売り渡された製造たばこの数量その他必要な事項を関係道府県知事に通知するものとする。 art-74-19/par-2 · https://japanlaw.org/ja/local-tax-act/art-74-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-19/par-2 The prefectural governor who has received a return under the provisions of Article 74-10, paragraphs (1) through (3) is to notify the relevant prefectural governors of the quantity of manufactured tobacco sold to wholesale sellers, etc. and other necessary matters, among the matters stated in those returns and the documents attached to them, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-74-19/par-2: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1 - art-74-19/par-2: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2 - art-74-19/par-2: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3 --- ## 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-20261027T214204-083, 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