# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（道府県たばこ消費税に関する規定の適用） — address `suppl-3421-25/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10 - 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. --- ### 第十条（道府県たばこ消費税に関する規定の適用） — Application of Provisions on Prefectural Tobacco Consumption Tax caption: machine translation, not official suppl-3421-25/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10 **第一項** 新法第七十四条の二の規定は、日本専売公社が昭和四十二年三月一日以後小売人又は消費者に売り渡した製造たばこについて適用し、同日前に当該売渡しをした製造たばこについては、なお従前の例による。 suppl-3421-25/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-1 The provisions of Article 74-2 of the New Act apply to manufactured tobacco sold by the Japan Monopoly Corporation to retailers or consumers on or after March 1, 1967, and the provisions then in force continue to govern manufactured tobacco so sold before that date. machine translation, not official **第二項** 日本専売公社は、昭和四十二年三月又は同年四月において小売人又は消費者に売り渡した製造たばこについて新法第七十四条の二に規定する税率を適用して計算した道府県たばこ消費税の額と当該売渡しをした製造たばこについて第一条の規定による改正前の地方税法（以下「旧法」という。）第七十四条の二に規定する税率を適用して計算した道府県たばこ消費税の額との差額に相当する道府県たばこ消費税の額を、それぞれ同年六月三十日又は同年七月三十一日までに申告納付しなければならない。 suppl-3421-25/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-2 The Japan Monopoly Corporation must file and pay, by June 30 or July 31 of that year respectively, the amount of prefectural tobacco consumption tax equivalent to the difference between the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the New Act to manufactured tobacco sold to retailers or consumers in March 1967 or April 1967 and the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") to the manufactured tobacco so sold. machine translation, not official **第三項** 新法第七十四条の四第二項から第五項まで及び第七十四条の五の規定は、前項の規定による道府県たばこ消費税の申告納付及び当該道府県たばこ消費税に係る延滞金の納付について準用する。 suppl-3421-25/art-10/par-3 · 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 The provisions of Article 74-4, paragraphs (2) through (5) and Article 74-5 of the New Act apply mutatis mutandis to the filing and payment of prefectural tobacco consumption tax under the preceding paragraph and the payment of delinquency charge on that prefectural tobacco consumption tax. machine translation, not official --- ## Cites - suppl-3421-25/art-10/par-1: 新法第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/ja/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2 - suppl-3421-25/art-10/par-2: 新法第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/ja/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2 - suppl-3421-25/art-10/par-3: 新法第七十四条の四第二項から第五項まで → 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 - suppl-3421-25/art-10/par-3: 第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/ja/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5 - suppl-3421-25/art-10/par-3: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3421-25/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-10/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261027T214204-231, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-234, 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