| Variable | Source |
| Tobacco tax revenue | Account settlement by municipality (Shichosonbetsu Kessan Joukyoutou Sirabe) for each city according to fiscal year Ministry of Internal Affairs and Communications, Japan |
| Real income | Account settlement by municipality (Shichosonbetsu Kessan Joukyoutou Sirabe) for each city according to fiscal year Ministry of Internal Affairs and Communications, Japan |
| Population | The basic resident registration for each city according to fiscal year Ministry of Internal Affairs and Communications, Japan |
| Typical tobacco price | Tobacco and Salt Industries Office, Planning and Administration Division, Financial Bureau, Ministry of Finance, Japan |