# 地方税法 / Local Tax Act — 第七十四条の三の二 (Article 74-3-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-74-3-2. 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: 第七十四条の三の二 (Article 74-3-2)（製造たばことみなす場合） — address `art-74-3-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-74-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-3-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十四条の三の二（製造たばことみなす場合） — Cases Deemed to Be Manufactured Tobacco caption: machine translation, not official art-74-3-2 · https://japanlaw.org/ja/local-tax-act/art-74-3-2 · https://japanlaw.org/l/325AC0000000226/art-74-3-2 **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-74-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-74-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-3-2/par-1 A heated tobacco smoking device filled with glycerin or other articles that become vapor when heated, or a mixture thereof (limited to those sold, consumed, etc. or delivered by a company prescribed in Article 3, paragraph (1) of the Tobacco Business Act or another person specified by Cabinet Order, and those 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 to it. In this case, the classification of manufactured tobacco relating to a specified heated tobacco smoking device is heated tobacco. machine translation, not official --- ## Cites - art-74-3-2/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-74-3-2/par-1: この条 → 地方税法 第七十四条の三の二 (Article 74-3-2), art-74-3-2 — https://japanlaw.org/ja/local-tax-act/art-74-3-2 · https://japanlaw.org/l/325AC0000000226/art-74-3-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七十四条の三の二第一項（製造たばことみなす場合） — https://japanlaw.org/ja/local-tax-act/art-74-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-3-2/par-1 - 地方税法 附則第十二条の二第一項（加熱式たばこに係る道府県たばこ税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/par-1 - 地方税法 附則第十二条の二第二項（加熱式たばこに係る道府県たばこ税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2/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-20261027T214204-080, 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