{"id":2413,"date":"2020-12-07T10:45:48","date_gmt":"2020-12-07T01:45:48","guid":{"rendered":"http:\/\/legalsearch.jp\/portal\/?p=2413"},"modified":"2020-12-07T10:37:20","modified_gmt":"2020-12-07T01:37:20","slug":"tobacco-tax-rate","status":"publish","type":"post","link":"https:\/\/legalsearch.jp\/portal\/column\/tobacco-tax-rate\/","title":{"rendered":"\u305f\u3070\u3053\u306e\u5024\u4e0a\u3052\u3068\u7a0e\u7387\u306e\u95a2\u4fc2"},"content":{"rendered":"\n<p 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class=\"wp-block-table\"><table><tbody><tr><td>\u5e74\u4ee3<\/td><td>\u30d4\u30fc\u30b9\u300810\u672c\u5165\u3009<\/td><td>\u30b4\u30fc\u30eb\u30c7\u30f3\u30d0\u30c3\u30c8<\/td><td>\u30cf\u30a4\u30e9\u30a4\u30c8<\/td><td>\u30bb\u30d6\u30f3\u30b9\u30bf\u30fc<\/td><td>\u60c5\u52e2<\/td><\/tr><tr><td>1950<\/td><td>50\u5186<\/td><td>30\u5186<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1952<\/td><td>40\u5186<\/td><td>30\u5186<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1954<\/td><td>45\u5186<\/td><td>30\u5186<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1956<\/td><td>40\u5186<\/td><td>30\u5186<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1961<\/td><td>40\u5186<\/td><td>30\u5186<\/td><td>70\u5186<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1969<\/td><td>50\u5186<\/td><td>40\u5186<\/td><td>80\u5186<\/td><td>100\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>1974<\/td><td>75\u5186<\/td><td>40\u5186<\/td><td>120\u5186<\/td><td>150\u5186<\/td><td>&nbsp;<\/td><\/tr><tr><td>1980<\/td><td>90\u5186<\/td><td>50\u5186<\/td><td>150\u5186<\/td><td>180\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>1982<\/td><td>100\u5186<\/td><td>70\u5186<\/td><td>170\u5186<\/td><td>200\u5186<\/td><td>&nbsp;<\/td><\/tr><tr><td>1983<\/td><td>120\u5186<\/td><td>90\u5186<\/td><td>200\u5186<\/td><td>220\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>1994<\/td><td>120\u5186<\/td><td>90\u5186<\/td><td>220\u5186<\/td><td>220\u5186<\/td><td>&nbsp;<\/td><\/tr><tr><td>1997<\/td><td>130\u5186<\/td><td>110\u5186<\/td><td>250\u5186<\/td><td>250\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>2002<\/td><td>140\u5186<\/td><td>130\u5186<\/td><td>270\u5186<\/td><td>280\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>2006<\/td><td>145\u5186<\/td><td>135\u5186<\/td><td>280\u5186<\/td><td>300\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>2010<\/td><td>220\u5186<\/td><td>200\u5186<\/td><td>410\u5186<\/td><td>440\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>2013<\/td><td>230\u5186<\/td><td>210\u5186<\/td><td>420\u5186<\/td><td>460\u5186<\/td><td>&nbsp;<\/td><\/tr><tr><td>2015<\/td><td>260\u5186<\/td><td>260\u5186<\/td><td>420\u5186<\/td><td>460\u5186<\/td><td>&nbsp;<\/td><\/tr><tr><td>2017<\/td><td>260\u5186<\/td><td>290\u5186<\/td><td>450\u5186<\/td><td>500\u5186<\/td><td>&nbsp;<\/td><\/tr><tr><td>2018<\/td><td>260\u5186<\/td><td>330\u5186<\/td><td>450\u5186<\/td><td>510\u5186<\/td><td>\u305f\u3070\u3053\u7a0e\u5897\u7a0e<\/td><\/tr><tr><td>2020<\/td><td>280\u5186<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp; &#8212;&#8212;&#8211;<\/td><td>490\u5186<\/td><td>560\u5186<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u662d\u548c25\u5e74\u306b\u767a\u58f2\u3055\u308c\u305f\u3001\u30d4\u30fc\u30b9 (10\u672c\u5165) \u306e\u7bb1\u306f\u3001\u300c\u30aa\u30ea\u30fc\u30d6\u306e\u8449\u3092\u304f\u308f\u3048\u305f\u9ce9\u300d\u304c\u5370\u8c61\u7684\u306a\u30c7\u30b6\u30a4\u30f3\u3067\u3059\u3002\u662d\u548c27\u5e74\u304b\u3089\u4f7f\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u5de5\u696d\u30c7\u30b6\u30a4\u30ca\u30fc\u306e\u30ec\u30a4\u30e2\u30f3\u30c9\u30fb\u30ed\u30fc\u30a6\u30a3\u304c\u30c7\u30b5\u30a4\u30f3\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u305f\u3070\u3053\u306e\u4fa1\u683c\u306e\u5909\u9077\u304b\u3089\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u4fa1\u683c\u304c\u4e0a\u6607\u306b\u306f\u3001\u305f\u3070\u3053\u7a0e\u306e\u5897\u7a0e\u304c\u5927\u304d\u304f\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u5b9f\u969b\u306b\u3069\u308c\u3060\u3051\u306e\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u308b\u306e\u304b\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001510\u5186\u306e\u305f\u3070\u3053\u306e\u7a0e\u306e\u5185\u8a33\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u69cb\u6210\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u56fd\u305f\u3070\u3053\u7a0e\u2026\u2026120.87\u5186(23.7%)<\/li><li>\u305f\u3070\u3053\u7279\u5225\u7a0e\u2026\u202616.83\u5186(3.3%)<\/li><li>\u90fd\u9053\u5e9c\u770c\u305f\u3070\u3053\u7a0e\u2026\u202619.38\u5186(3.8%)<\/li><li>\u5e02\u533a\u753a\u6751\u305f\u3070\u3053\u7a0e\u2026\u2026118.32\u5186(23.2%)<\/li><li>\u6d88\u8cbb\u7a0e\u2026\u202646.41\u5186(9.1%)<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7dcf\u984d\u3000328.81\u5186(63.1%)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3070\u3053\u306b\u306f\u7d0463\uff05\u306e\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a1\u7bb120\u672c\u306e\u305f\u3070\u3053\u3067\u8003\u3048\u308b\u3068\u3001\u3053\u306e\u3046\u306113\u672c\u304c\u7a0e\u91d1\u306b\u76f8\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u7a0e\u306e\u5185\u8a33\u306e\u3046\u3061\u3001\u305f\u3070\u3053\u7279\u5225\u7a0e\u306f\u56fd\u306e\u53ce\u5165\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u56fd\u3078\u306e\u7a0e\u91d1\u306f\u3001\u56fd\u305f\u3070\u3053\u7a0e\uff0b\u305f\u3070\u3053\u7279\u5225\u7a0e\u306e137.7\u5186\u3067\u3059\u3002\u4e00\u65b9\u3001\u5730\u65b9\u3078\u306e\u7a0e\u91d1\u306f\u3001\u90fd\u9053\u5e9c\u770c\u305f\u3070\u3053\u7a0e\uff0b\u5e02\u533a\u753a\u6751\u305f\u3070\u3053\u7a0e\u306e137.7\u5186\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u56fd\u3068\u5730\u65b9\u306e\u7a0e\u53ce\u304c\u3001\u307e\u3063\u305f\u304f\u540c\u984d\u3067\u3042\u308a\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u3001\u3068\u308a\u308f\u3051\u5e02\u533a\u753a\u6751\u306e\u8cb4\u91cd\u306a\u53ce\u5165\u6e90\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u305f\u3070\u3053\u306e\u4fa1\u683c\u3092\u8af8\u5916\u56fd\u3068\u6bd4\u8f03\u3059\u308b\u3068<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u306f\u305f\u3057\u3066\u65e5\u672c\u306e\u305f\u3070\u3053\u306e\u4fa1\u683c\u306f\u9ad8\u3044\u306e\u304b\u3001\u8af8\u5916\u56fd\u3068\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u5404\u56fd\u306e\u4fa1\u683c\u306e\u4e0a\u4f4d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u9806\u4f4d<\/td><td>\u56fd\u540d<\/td><td>1\u7bb1(10\u672c)\u306e\u4fa1\u683c<\/td><td>\u7a0e\u7387<\/td><\/tr><tr><td>1<\/td><td>\u30ce\u30eb\u30a6\u30a7\u30fc<\/td><td>1,200\u5186<\/td><td>78.1%<\/td><\/tr><tr><td>2<\/td><td>\u30a4\u30ae\u30ea\u30b9<\/td><td>1,110\u5186<\/td><td>75.5%<\/td><\/tr><tr><td>3<\/td><td>\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9<\/td><td>1,000\u5186<\/td><td>76.4%<\/td><\/tr><tr><td>4<\/td><td>\u30ab\u30ca\u30c0<\/td><td>840\u5186<\/td><td>69.3%<\/td><\/tr><tr><td>5<\/td><td>\u30a2\u30a4\u30b9\u30e9\u30f3\u30c9<\/td><td>840\u5186<\/td><td>\u2015\u2015\u2015\u2015\u2015\u2015<\/td><\/tr><tr><td>6<\/td><td>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2<\/td><td>810\u5186<\/td><td>62.1%<\/td><\/tr><tr><td>7<\/td><td>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/td><td>790\u5186<\/td><td>73.8%<\/td><\/tr><tr><td>8<\/td><td>\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9<\/td><td>760\u5186<\/td><td>69.1%<\/td><\/tr><tr><td>9<\/td><td>\u30d5\u30e9\u30f3\u30b9<\/td><td>760\u5186<\/td><td>80.4%<\/td><\/tr><tr><td>10<\/td><td>\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3<\/td><td>700\u5186<\/td><td>72.3%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>40<\/td><td>\u65e5\u672c<\/td><td>260\u5186<\/td><td>60.0\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3070\u3053\u306e\u4fa1\u683c\u3092\u6d77\u5916\u3068\u6bd4\u3079\u3066\u307f\u308b\u3068\u3001\u65e5\u672c\u306e\u4fa1\u683c\u306f\u3051\u3063\u3057\u3066\u9ad8\u3044\u65b9\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u3082\u9ad8\u3044\u30ce\u30eb\u30a6\u30a7\u30fc\u306f\u30011\u7bb1(10\u672c)\u304c1,200\u5186\u3067\u3059\u304b\u3089\u3001\u65e5\u672c\u306e4\u500d\u4ee5\u4e0a\u306b\u3082\u306a\u308a\u307e\u3059\u30022\u4f4d\u306e\u30a4\u30ae\u30ea\u30b9\u30821,110\u5186\u30019\u4f4d\u306e\u30d5\u30e9\u30f3\u30b9\u304c760\u5186\u3068\u4e26\u3076\u4e2d\u3001\u65e5\u672c\u306f40\u4f4d\u306b\u4f4d\u7f6e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3070\u3053\u7a0e\u3092\u6bd4\u8f03\u3057\u3066\u307f\u3066\u3082\u3001\u6b27\u5dde\u8af8\u56fd\u306e70\uff05\uff5e80\uff05\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u65e5\u672c\u306e60\uff05\u306f\u3001\u4f4e\u3044\u90e8\u985e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u305f\u3070\u3053\u306e\u672a\u6765\u50cf\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u91d1\u304c\u9ad8\u3044\u5272\u5408\u3092\u5360\u3081\u308b\u305f\u3070\u3053\u3067\u3059\u304c\u3001\u3053\u306e\u5148\u3001\u305f\u3070\u3053\u306e\u4fa1\u683c\u3068\u7a0e\u91d1\u304c\u3069\u306e\u3088\u3046\u306b\u63a8\u79fb\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u6e2c\u3055\u308c\u3066\u3044\u308b\u304b\u8003\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u8af8\u5916\u56fd\u306e\u30bf\u30d0\u30b3\u65bd\u7b56<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u539a\u751f\u52b4\u50cd\u7701\u306f\u3001\u8af8\u5916\u56fd\u306e\u305f\u3070\u3053\u306b\u95a2\u3059\u308b\u65bd\u7b56\u3092\u6b21\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u56fd\u3000\u540d<\/td><td>\u5185\u3000\u3000\u3000\u3000\u5bb9<\/td><\/tr><tr><td>\u6b27\u5dde\u9023\u5408(EU)<\/td><td>\u305f\u3070\u3053\u88fd\u54c1\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b3\u3064\u306eEU\u6307\u4ee4\u63a1\u629e\uff081992\u5e7410\u6708\uff09\u3053\u308c\u3089\u6307\u4ee4\u306b\u3088\u308a\u8ab2\u7a0e\u306e\u6700\u4f4e\u898f\u6e96\u306f\u7d19\u5dfb\u304d\u305f\u3070\u3053\u306e\u6700\u7d42\u5c0f\u58f2\u4fa1\u683c\u306e70%\u3002<\/td><\/tr><tr><td>\u30d5\u30e9\u30f3\u30b9<\/td><td>\u7d19\u5dfb\u304d\u305f\u3070\u3053\u306e\u4fa1\u683c\u309257\uff05\uff0831.35%\uff09\u5f15\u4e0a\u3052\uff081987\u5e74\u304b\u30891993\u5e74\u306e\u9593\uff09\uff08\u62ec\u5f27\u5185\u6570\u5b57\u306f\u540c\u6642\u671f\u306e\u30a4\u30f3\u30d5\u30ec\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u6570\u5b57\uff09<\/td><\/tr><tr><td>\u82f1\u3000\u56fd<\/td><td>\u82e5\u5e74\u5c64\u306b\u5bfe\u3057\u3066\u305f\u3070\u3053\u7a0e\u304c\u305f\u3070\u3053\u6d88\u8cbb\u524a\u6e1b\u306e\u624b\u6bb5\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u7d19\u5dfb\u304d\u305f\u3070\u3053\u306e\u4fa1\u683c\u309257%\uff089.66%\uff09\u5f15\u4e0a\u3052\uff081978\u5e74\u4ee5\u6765\uff09\uff08\u62ec\u5f27\u5185\u6570\u5b57\u306f\u540c\u6642\u671f\u306e\u30a4\u30f3\u30d5\u30ec\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u6570\u5b57\uff09\u82f1\u56fd\u5927\u8535\u5927\u81e3\u3001\u6bce\u5e74\u6700\u4f4e3%\u305f\u3070\u3053\u7a0e\u306e\u5f15\u4e0a\u3052\u3001\u8a00\u660e\uff081993\u5e7411\u6708\uff09<\/td><\/tr><tr><td>\u30a4\u30bf\u30ea\u30a2<\/td><td>\u305f\u3070\u3053\u4fa1\u683c\u309237.5%\uff085%\uff09\u5f15\u4e0a\u3052\uff081987\u5e74\u304b\u30891991\u5e74\uff09\uff08\u62ec\u5f27\u5185\u6570\u5b57\u306f\u540c\u6642\u671f\u306e\u30a4\u30f3\u30d5\u30ec\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u6570\u5b57\uff09<\/td><\/tr><tr><td>\u30c9\u30a4\u30c4<\/td><td>\u7d19\u5dfb\u304d\u305f\u3070\u3053\u4fa1\u683c\u309216.8%\uff084.09%\uff09\u5f15\u4e0a\u3052\u3001\uff081987\u5e74\u304b\u30891993\u5e74\u306e\u9593\uff09\uff08\u62ec\u5f27\u5185\u6570\u5b57\u306f\u540c\u6642\u671f\u306e\u30a4\u30f3\u30d5\u30ec\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u6570\u5b57\uff09<\/td><\/tr><tr><td>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2<\/td><td>\u305f\u3070\u3053\u4fa1\u683c\u306f\u3001\u7279\u306b\u82e5\u8005\u306e\u8cfc\u8cb7\u610f\u6b32\u3001\u55ab\u7159\u884c\u70ba\u306b\u5bfe\u3057\u3066\u5f37\u529b\u306a\u6c7a\u5b9a\u56e0\u5b50\u3068\u306e\u8a8d\u8b58\u7d19\u5dfb\u304d\u305f\u3070\u3053\u4fa1\u683c\u309223%\u5f15\u4e0a\u3052\uff081993\u5e74\u4ee5\u964d\uff09<\/td><\/tr><tr><td>\u30ab\u30ca\u30c0<\/td><td>1991\u5e74\u306b\u5897\u7a0e\u3057\u305f\u304c\u3001\u305f\u3070\u3053\u306e\u975e\u5408\u6cd5\u306a\u8f38\u5165\u554f\u984c\u306e\u305f\u3081\u30011994\u5e74\u306b\u7a0e\u7387\u306f\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u5c0f\u58f2\u4fa1\u683c\u306f1\u30ab\u30fc\u30c8\u30f3\u5e73\u5747\u7d0448\u30ab\u30ca\u30c0\u30c9\u30eb\u304b\u308923\u30ab\u30ca\u30c0\u30c9\u30eb\u3078<\/td><\/tr><tr><td>\u30bf\u30a4<\/td><td>\u7a3c\u50cd\u80fd\u529b\u306e\u4f4e\u3044\u82e5\u8005\u306b\u55ab\u7159\u7fd2\u6163\u3092\u4ed8\u3051\u3055\u305b\u306a\u3044\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u8ab2\u7a0e\u5927\u8535\u7701\u306f\u3001\u6bce\u5e74\u30a4\u30f3\u30d5\u30ec\u7387\u306b\u6bd4\u4f8b\u3057\u3066\u6d88\u8cbb\u7a0e\u984d\u3092\u5897\u52a0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.health-net.or.jp\/tobacco\/oversea\/ov950900.html\">\u53c2\u7167\uff1a\u539a\u751f\u52b4\u50cd\u7701\u306e\u6700\u65b0\u30bf\u30d0\u30b3\u60c5\u5831<\/a><\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u305f\u3070\u3053\u306e\u4fa1\u683c\u3068\u7a0e\u306f\u5c06\u6765\u3069\u3046\u306a\u308b<\/h3>\n\n\n\n<p 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