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Article 72-115Distribution of the Local Consumption Tax to Municipalities

第七十二条の百十五(地方消費税の市町村に対する交付)

A prefecture is to distribute one half of the total amount obtained by adding, to the amount obtained by deducting the amount equivalent to the sum paid to the national government under Article 72-113, paragraph (1) from the amount equivalent to 10/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (1) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture (including special wards; the same applies in this Article and the following Article), as provided by Cabinet Order, prorated in accordance with the population of each municipality according to the results of the most recent national census publicly announced in the Official Gazette and the number of workers in each municipality according to the most recently published results of the economic structure statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in .

道府県は、前条第一項に規定する合算額の二十二分の十に相当する額から第七十二条の百十三第一項の規定により国に支払つた金額に相当する額を減額した額に、前条第一項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の二分の一に相当する額を、政令で定めるところにより、当該道府県内の市町村(特別区を含む。以下この条及び次条において同じ。)に対し、官報で公示された最近の国勢調査の結果による各市町村の人口及びに規定する基幹統計である経済構造統計(総務省令で定めるものに限る。)の最近に公表された結果による各市町村の従業者数に按分して交付するものとする。

A prefecture is to distribute one half of the total amount obtained by adding, to the amount equivalent to 12/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (2) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture, as provided by Cabinet Order, prorated in accordance with the population referred to in the preceding paragraph.

道府県は、前条第一項に規定する合算額の二十二分の十二に相当する額に、同条第二項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の二分の一に相当する額を、政令で定めるところにより、当該道府県内の市町村に対し、前項の人口に按分して交付するものとする。

In the case referred to in paragraph (1), one half of the amount to be distributed to the municipalities is to be prorated in accordance with the population referred to in that paragraph, and the other half in accordance with the number of workers referred to in that paragraph.

第一項の場合においては、市町村に対して交付すべき額の二分の一の額を同項の人口で、他の二分の一の額を同項の従業者数で按分するものとする。

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