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The calculation of these taxes is extraordinarily complex and applied at the manufacturing base to units of 1,000 sticks instead of packs (which is the reason why Japanese cigarette packs do not bear tax stickers): 1,000 cigarettes are currently levied with 5,302 (national tobacco excise tax), 6,122 (regional tobacco excise tax), and 820 (tobacco special excise tax)

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10.1038/s41598-023-30016-0 [DOI] [PMC free article] [PubMed] [Google Scholar] 40.Stacker SA, Williams SP, Karnezis T, Shayan R, Fox SB, & Achen MG (2014)

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