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Article 72-116Use of the Local Consumption Tax

第七十二条の百十六(地方消費税の使途)

A prefecture is to allocate an amount equivalent to the amount obtained by deducting from the total amount prescribed in paragraph (2) of the preceding Article the amount distributed under that paragraph to the municipalities within that prefecture to expenditures prescribed in Article 1, paragraph (2) of the Consumption Tax Act and other expenditures required for social security measures (meaning measures concerning social welfare, social insurance and public health; the same applies in the following paragraph).

道府県は、前条第二項に規定する合計額から同項の規定により当該道府県内の市町村に交付した額を控除した額に相当する額を、消費税法第一条第二項に規定する経費その他社会保障施策(社会福祉、社会保険及び保健衛生に関する施策をいう。次項において同じ。)に要する経費に充てるものとする。

A municipality is to allocate an amount equivalent to the amount distributed to it by a prefecture under paragraph (2) of the preceding Article to expenditures prescribed in Article 1, paragraph (2) of the Consumption Tax Act and other expenditures required for social security measures.

市町村は、前条第二項の規定により道府県から交付を受けた額に相当する額を、消費税法第一条第二項に規定する経費その他社会保障施策に要する経費に充てるものとする。

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