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💴 | Moto Fuyuki Request for the use of "tobacco tax" "A comfortable smoking area that does not bother you"

Photo Fuyuki Moto

Moto Fuyuki Requested for the use of "tobacco tax" "A comfortable smoking area that does not bother you"

If you write the contents roughly
Although smokers pay a large amount of tax by tobacco, it is clear how to use it together with consumption tax because the national and local tobacco tax is not a purpose tax but a general revenue source. It seems that he is dissatisfied with the lack.

Talent Moto Fuyuki gave his opinion on how to use the tax on the official blog on the 25th, entitled "I think of tobacco tax." … → Continue reading

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Local tobacco tax

 Local tobacco tax(Chiho Tobacco) IsLocal tax lawBased on (Law No. 25 of July 7, 31), when the prefecture and municipality where the retailer's business office is located sells the manufactured tobacco to the retailer, the sale is made. This is a tax levied on the wholesale distributor, etc. who delivers the product.Prefectural tobacco taxとMunicipal tobacco taxThere is.For the Tokyo XNUMX wards, the Tokyo Metropolitan Government imposes prefectural tobacco tax, and the special wards impose municipal tobacco tax.

 At that time as a national financial resourceJapan Monopoly CorporationWas paying a monopoly payment, but it was founded in 29 by transferring a part of it as part of the reinforcement of the revenue of prefectures.Municipal tobacco tax was also created at the same time as the tax reform that was carried out as part of the reinforcement of prefectural revenues.Currently, there is a national tax on manufactured tobacco.Cigarette taxLocal tobacco tax (including special tobacco surtax) and local tobacco tax are levied.

Taxable property

The property subject to local tobacco tax is manufactured tobacco.Manufactured tobacco is made from leaf tobacco in a state where it can be used for smoking, chewing, or hooking (Tobacco Business Law, Article 2, Item 3).

Taxation standard

This is the number of manufactured tobacco for sale, etc. (Local Tax Law, Article 74-4, Paragraph 1).

Taxable organization

At the retailer's sales officePrefecturesas well as the Municipality(Local Tax Law, Article 74-4, Paragraph 1).

Taxable person

It is a wholesale distributor of manufactured tobacco.

  • Wholesale distributors, etc .: Manufacturers of manufactured tobacco (Japanese tobacco industryCo., Ltd.), specified distributors (imported tobacco distributors), and wholesale distributors.

tax rate

The tax rates for local tobacco tax are as follows (revised on April 25, 4).

  • Ordinary manufactured tobacco-Articles 74-5 and 468 of the Local Tax Act
1,000 yen per 6,122 cigarettes (prefectural tobacco tax 860 yen / municipal tobacco tax 5,262 yen)
  • Manufactured tobacco (formerly grade 3) --- Local Tax Law Supplementary Provisions Article 12-2 and Supplementary Provisions Article 30-2
1,000 yen per 2,906 cigarettes (prefectural tobacco tax 411 yen / municipal tobacco tax 2,495 yen)

Changes in tax rates

  • Revision year: Prefectural tobacco tax / former 3rd grade products: Municipal tobacco tax / former 3rd grade products
  • 25: 860 yen / 411 yen: 5262 yen / 2495 yen
  • 22: 1504 yen / 716 yen: 4618 yen / 2190 yen
  • 18: 1074 yen / 511 yen: 3298 yen / 1564 yen
  • 15: 969 yen / 461 yen: 2977 yen / 1412 yen
  • 12: 886 yen / 413 yen: 2668 yen / 1266 yen
  • 10: 886 yen / 413 yen: 2434 yen / 1155 yen
  • 1129: 1129 yen / 1997 yen: 948 yen / XNUMX yen
  • Showa 29 (at the time of establishment): 115/10

Tax withholding

Declaration payment (Local Tax Law Article 74-9).Submit a tax return that describes the status of monthly sales, etc. within the following month and pay taxes.The tax return submission destination and tax payment destination are the prefectural governor and the mayor of the municipality.

Tax revenue

Ministry of Internal Affairs and CommunicationsSee statistics (http://www.soumu.go.jp/czaisei/czaisei_seido/ichiran01_j.html)


  • 17 settlement of accounts 11,205 billion yen

  Of which, prefectures 2,752 billion yen, municipalities 8,453 billion yen

General financial resources


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