Article 72-107Special Provisions on Appropriation, etc. Concerning the Cargo Levy
第七十二条の百七（貨物割に係る充当等の特例）
The provisions of Article 57 of the Act on General Rules for National Taxes do not apply to refunds, etc. that fall under any of the following items:
国税通則法第五十七条の規定は、次の各号のいずれかに該当する還付金等については適用しない。
refunds, etc. in a case where there are national taxes that have become payable by a person who is to receive refunds, etc. concerning the cargo levy and consumption tax that were jointly reassessed or determined under Article 72-100, jointly declared under Article 72-101, or jointly paid under Article 72-103;
refunds, etc. concerning national taxes (excluding those falling under the preceding item) in a case where there are cargo levy and consumption tax that were jointly assessed or declared under Article 72-100 or Article 72-101 and that have become payable by the person who is to receive those refunds, etc. (hereinafter in paragraphs (2) and (3) referred to as "unpaid cargo levy, etc.").
In the case prescribed in item (i) of the preceding paragraph, the person who is to receive the refunds, etc. referred to in that item is deemed to have entrusted the director-general of the customs house responsible for the refund with paying the unpaid cargo levy, etc. or the other national taxes that have become payable with those refunds, etc. (limited to an amount equivalent to the amount relating to the unpaid cargo levy, etc. or the other national taxes that have become payable).
In the case prescribed in paragraph (1), item (ii), the person who is to receive the refunds, etc. referred to in that item is deemed to have entrusted the director-general of the customs house responsible for the refund with paying the unpaid cargo levy, etc. with those refunds, etc. (limited to an amount equivalent to the amount relating to the unpaid cargo levy, etc.).
Where the preceding two paragraphs apply, an amount equivalent to the entrusted payment is deemed to have been refunded and paid at the time specified by Cabinet Order as the time at which it has become appropriate to make the entrustment under those provisions.
前二項の規定が適用される場合には、これらの規定の委託をするのに適することとなつた時として政令で定める時に、その委託納付に相当する額の還付及び納付があつたものとみなす。
Where paragraph (2) or (3) applies, the director-general of the customs house that made the payment under those provisions must, without delay, notify the person deemed to have made the entrustment under those provisions to that effect.
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unpaid cargo levy, etc.machine translation
「未納貨物割等」
In Article 72-107, cargo levy (貨物割) and consumption tax (消費税), assessed or declared together under Article 72-100 or 72-101, that a person due a refund of national tax (国税に係る還付金等) still has to pay.
Short name set inArticle 72-107, paragraph (1), item (ii)· applies only in this provision and in Article 72-107, paragraphs (2) and (3)
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.