# 地方税法 / Local Tax Act — 第七十四条の四 (Article 74-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-74-4. 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: 第七十四条の四 (Article 74-4)（たばこ税の課税標準） — address `art-74-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-74-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-4 - 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. --- ### 第七十四条の四（たばこ税の課税標準） — Tax Base of Tobacco Tax caption: machine translation, not official art-74-4 · https://japanlaw.org/ja/local-tax-act/art-74-4 · https://japanlaw.org/l/325AC0000000226/art-74-4 **第一項** たばこ税の課税標準は、第七十四条の二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-74-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1 The tax base of tobacco tax is the number of manufactured tobacco relating to the sale under Article 74-2, paragraph (1), or the sale or consumption, etc. under paragraph (2) of that Article (hereinafter 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-74-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2 The number of manufactured tobacco referred to in the preceding paragraph (excluding heated tobacco) is to be based on the number of cigarettes, and for calculating the number of manufactured tobacco listed in the left-hand column of the following table, according to the classification in that column, the weight specified respectively in the right-hand column of that table is to be converted into one cigarette; provided, however, that for calculating the number of cigars weighing less than one gram per cigar, one such cigar is to be converted into 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-74-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/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-74-4/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3/item-1 a method of converting 0.4 grams of the weight of the 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 cigarettes; 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-74-4/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3/item-2 a method of converting into 0.5 cigarettes the amount calculated as provided by Cabinet Order as the amount equivalent to the amount of one cigarette, based on the amount specified respectively in the following 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-74-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/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); 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（昭和五十九年法律第七十二号）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-74-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3/item-2/sub-2 heated tobacco other than that set out 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 (Act No. 72 of 1984). 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-74-4/par-4 · https://japanlaw.org/ja/local-tax-act/art-74-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-4/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 --- ## Cites - art-74-4/par-1: 第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1 - art-74-4/par-1: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2 - art-74-4/par-1: 第三項第二号 → 地方税法 第七十四条の四第三項第二号 (Article 74-4, paragraph (3), item (ii)), art-74-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3/item-2 - art-74-4/par-2: 前項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1 - art-74-4/par-3: 第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1 - art-74-4/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-74-4/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-74-4/par-3/item-2/sub-2: たばこ税法（昭和五十九年法律第七十二号）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-74-4/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-74-4/par-4: 前二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2 - art-74-4/par-4: 前二項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 地方税法 第七十四条の四第一項（たばこ税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1 - 地方税法 第七十四条の四第二項（たばこ税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2 - 地方税法 第七十四条の四第三項（たばこ税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3 - 地方税法 第七十四条の四第四項（たばこ税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-74-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-4 - 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 附則第十条第三項（道府県たばこ消費税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-3 - 地方税法 附則第四条第一項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-4/par-1 - 地方税法 附則第五条第六項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-6 - 地方税法 附則第七条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-6 - 地方税法 附則第九条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-6 - 地方税法 附則第六条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6 - 地方税法 附則第十二条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7 - 地方税法 附則第十条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6 - 地方税法 附則第十二条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6 - 地方税法 附則第十三条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6 - 地方税法 附則第五条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2 - 地方税法 附則第五条第二項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-5/par-2/item-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-20261027T214204-080, 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27