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{"sheet":"記載要領","index":3,"n_rows":16,"n_cols":3,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
[null,"第16号の２様式別表２記載要領"]
[null,null,"１　この明細書は、第16号の２様式の報告書の「卸売販売業者等への売渡し等①"]
[null,null,"　」の欄の記載に係る製造たばこについて卸売販売業者等ごとの内訳を記載し、"]
[null,null,"　同様式の報告書に添付すること。"]
[null,null,"２　※印の欄は、記載しないこと。"]
[null,null,"３　「個人番号又は法人番号」欄には、申告者が個人の場合は個人番号（行政手"]
[null,null,"　続における特定の個人を識別するための番号の利用等に関する法律第２条第５"]
[null,null,"　項に規定する個人番号をいう。）を記載し、法人の場合には、法人番号（同条"]
[null,null,"　第15項に規定する法人番号をいう。）を記載すること。"]
[null,null,"４　「数量」とは、紙巻たばこの本数と紙巻たばこ以外の製造たばこの重量を紙"]
[null,null,"　巻たばこの本数に換算したもの（この数値に小数点以下１位未満の端数がある"]
[null,null,"　ときは、その端数を切り捨て、小数点以下１位まで算出したもの）の合計数量"]
[null,null,"　をいうものであること。"]
[null,null,"５　「うち小売販売用」の欄は、卸売販売業者等に払い出した製造たばこのうち"]
[null,null,"　、小売販売業者である卸売販売業者等に小売販売用として売り渡したものの数"]
[null,null,"　量を記載すること。"]