Changes on (Act No. 2 of 2026)
Local consumption tax is imposed, with respect to taxable transfers, etc. of assets carried out by a business operator (meaning, among the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, those other than specified transfers, etc. of assets (meaning the specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in Article 72-84, paragraph (1), item (ii) and paragraph (2)) and those on which consumption tax is not imposed or is exempted under the provisions of that Act or another Act or a treaty; the same applies hereinafter in this Section) and specified taxable purchases (meaning, among the specified taxable purchases prescribed in Article 5, paragraph (1) of that Act, those other than those on which consumption tax is not imposed or is exempted under the provisions of that Act or another Act or a treaty; the same applies hereinafter in this Section), on that business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act (for a trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of that Act, limited to a business operator exempted from the obligation to pay consumption tax in respect of all of the trustee business operator prescribed in paragraph (3) of that Article and the own-capacity business operator prescribed in paragraph (4) of that Article)) by the prefecture prescribed in the following paragraph by means of the transfer levy, and, with respect to taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act (excluding those on which consumption tax is not imposed or is exempted under the provisions of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) or another Act or a treaty), on the person who takes delivery of those taxable goods from the bonded area prescribed in item (ii) of that paragraph, by the prefecture in which that bonded area is located, by means of the cargo levy.
地方消費税は、事業者の行つた課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等のうち、特定資産の譲渡等（同項第八号の二に規定する特定資産の譲渡等をいう。第七十二条の八十四第一項第二号及び第二項において同じ。）並びに同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のものをいう。以下この節において同じ。）及び特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れのうち、同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のものをいう。以下この節において同じ。）については、当該事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者（同法第十五条第一項に規定する法人課税信託等の受託者にあつては、同条第三項に規定する受託事業者及び同条第四項に規定する固有事業者に係る消費税を納める義務が全て免除される事業者に限る。）を除く。）に対し、次項に規定する道府県が譲渡割により、同法第二条第一項第十一号に規定する課税貨物（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるものを除く。）については、当該課税貨物を消費税法第二条第一項第二号に規定する保税地域から引き取る者に対し、当該保税地域所在の道府県が貨物割により課する。
The prefecture that imposes the transfer levy is the prefecture in which the place specified in each of the following items is located, according to the category of business operator listed in that item.
譲渡割を課する道府県は、次の各号に掲げる事業者の区分に応じ、当該各号に定める場所の所在する道府県とする。
Changes on (Act No. 2 of 2026)
an individual business operator who has a domicile in Japan (meaning the area where this Act is enforced; the same applies hereinafter in this paragraph and Article 72-80-3): the place of that domicile;
国内（この法律の施行地をいう。以下この項及び第七十二条の八十の三において同じ。）に住所を有する個人事業者 その住所地
an individual business operator who has no domicile but has a residence in Japan: the place of that residence;
an individual business operator who has neither a domicile nor a residence in Japan but has in Japan an office, place of business or other similar place relating to the business that the operator conducts (hereinafter in this item and item (vi) referred to as an "office or similar place"): the location of that office or similar place (where there are two or more such offices or similar places, the location of the principal one);
an individual business operator other than the individual business operators listed in the preceding three items: the place specified by Cabinet Order;
a corporation that has its head office or principal office in Japan (referred to in the following item as a "domestic corporation"): the location of that head office or principal office;
a corporation other than a domestic corporation that has an office or similar place in Japan: the location of that office or similar place (where there are two or more such offices or similar places, the location of the principal one);
a corporation other than the corporations listed in the preceding two items: the place specified by Cabinet Order.
前二号に掲げる法人以外の法人 政令で定める場所
The place specified in each item of the preceding paragraph (excluding items (iv) and (vii)) is the place as of the first day of the taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Section) relating to the calculation of the amount of consumption tax that is the tax base of the transfer levy under that paragraph.
An association or foundation that is not a corporation and has a designated representative or administrator (hereinafter referred to with respect to local consumption tax as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Section (excluding Article 72-89-2) apply.
法人でない社団又は財団で代表者又は管理人の定めがあるもの（以下地方消費税について「人格のない社団等」という。）は、法人とみなして、この節（第七十二条の八十九の二を除く。）の規定を適用する。
A business conducted by the national government or a local government as an operation relating to the general account, or a business conducted by the national government or a local government by establishing a special account, that is deemed under Article 60, paragraph (1) of the Consumption Tax Act to be a business conducted by a single corporation, is deemed to be a business conducted by a single corporation for each such general account or special account, and the provisions of this Section apply.
消費税法第六十条第一項の規定により一の法人が行う事業とみなされる国若しくは地方公共団体が一般会計に係る業務として行う事業又は国若しくは地方公共団体が特別会計を設けて行う事業は、当該一般会計又は特別会計ごとに一の法人が行う事業とみなして、この節の規定を適用する。
Changes on (Act No. 2 of 2026)
Where the director-general of a customs house collects consumption tax pursuant to Article 8, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, or where a district director or the director-general of a customs house collects consumption tax pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the prefecture in which the tax office to which that district director belongs or the customs house to which that director-general of a customs house belongs is located is to impose local consumption tax on the person liable to pay that consumption tax, with the amount of consumption tax to be collected as the tax base, and the provisions of this Section (excluding paragraphs (1) through (3) and this paragraph) apply on the basis that the local consumption tax to be imposed where a district director collects consumption tax is included in the transfer levy, and the local consumption tax to be imposed where the director-general of a customs house collects consumption tax is included in the cargo levy. In this case, the local consumption tax deemed to be included in the transfer levy is to be collected by the method of ordinary collection.
輸入品に対する内国消費税の徴収等に関する法律第八条第一項の規定に基づき税関長が消費税を徴収する場合その他消費税に関する法律の規定で政令で定めるものに基づき税務署長又は税関長が消費税を徴収する場合には、当該税務署長の所属する税務署又は当該税関長の所属する税関所在の道府県が、当該消費税を納付すべき者に対し、当該徴収すべき消費税額を課税標準として、地方消費税を課するものとし、税務署長が消費税を徴収する場合に課すべき地方消費税にあつては譲渡割に、税関長が消費税を徴収する場合に課すべき地方消費税にあつては貨物割に含まれるものとして、この節（第一項から第三項まで及びこの項を除く。）の規定を適用する。この場合において、譲渡割に含まれるものとされる地方消費税の徴収については、普通徴収の方法によるものとする。
Where, pursuant to Article 5, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, delivery of foreign goods from a bonded area is deemed to be made, or where, pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the provisions of the Consumption Tax Act are applied by deeming delivery of foreign goods from a bonded area to be made, the provisions of this Section apply by deeming the delivery of those foreign goods to be the delivery of taxable goods prescribed in paragraph (1). In this case, the phrase "the prefecture in which that bonded area is located" in that paragraph is deemed to be replaced with "the prefecture in which is located the customs house to which belongs the director-general of a customs house relating to consumption tax imposed under the provisions of the Consumption Tax Act applied pursuant to the provisions of Article 5, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods and other provisions of Acts specified by Cabinet Order prescribed in paragraph (7)".
輸入品に対する内国消費税の徴収等に関する法律第五条第一項の規定に基づき外国貨物の保税地域からの引取りとみなす場合その他消費税に関する法律の規定で政令で定めるものに基づき外国貨物の保税地域からの引取りとみなして消費税法の規定を適用する場合には、当該外国貨物の引取りを第一項に規定する課税貨物の引取りとみなして、この節の規定を適用する。この場合において、同項中「当該保税地域所在の道府県」とあるのは、「輸入品に対する内国消費税の徴収等に関する法律第五条第一項の規定その他第七項に規定する政令で定める法律の規定に基づいて適用される消費税法の規定により課される消費税に係る税関長の所属する税関所在の道府県」とする。
Necessary technical replacement of terms and other necessary matters concerning the application of the provisions of this Section under the preceding two paragraphs are specified by Cabinet Order.
前二項の規定によるこの節の規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
Read this with the articles around it
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
individual business operatormachine translation
「個人事業者」
An individual who carries on a business, as Article 72-77, item 1 and Article 72-78, paragraph 2 use the term for local consumption tax (地方消費税).
Defined inArticle 72-77, paragraph (1), item (i)· applies only in this provision and in Article 72-78, paragraph (2)
specified taxable purchasemachine translation
「特定課税仕入れ」
For the local consumption tax (地方消費税), a specified taxable purchase as defined in Article 5, paragraph 1 of the Consumption Tax Act, other than one that the Consumption Tax Act, another law or a treaty leaves untaxed or exempts; a business is charged the transfer levy (譲渡割) on these as well as on its taxable transfers of assets, etc. (課税資産の譲渡等).
Defined inArticle 72-78, paragraph (1)· applies only in this section
specified transfer, etc. of assetsmachine translation
「特定資産の譲渡等」
A business-to-business telecommunications service (事業者向け電気通信利用役務の提供) — a telecommunications service supplied by a foreign business operator (国外事業者) whose recipients, by the nature of the service or its terms, are ordinarily only businesses — or a specified service (特定役務の提供): a performance or other service of a foreign business operator that a Cabinet Order (政令) sets, other than a telecommunications service.
Defined inArticle 72-78, paragraph (1)· applies only in this provision and in Article 72-84, paragraph (1), item (ii); and Article 72-84, paragraph (2)
transfer, etc.machine translation
「譲渡等」
In the provisions on the local consumption tax (地方消費税), a taxable transfer of assets, etc. (課税資産の譲渡等) as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act, other than specified asset transfers, etc. (特定資産の譲渡等) and those on which that Act, another law or a treaty imposes no consumption tax or which it exempts.
Defined inArticle 72-78, paragraph (1)· applies only in this section
Japanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 72-78, paragraph (2), item (i)· applies only in this paragraph and in Article 72-80-3
office or similar placemachine translation
「事務所等」
An office, place of business or similar place in Japan of the business of an individual business operator with neither a domicile nor a residence in Japan.
Short name set inArticle 72-78, paragraph (2), item (iii)· applies only in this item and in Article 72-78, paragraph (2), item (vi)
domestic corporationmachine translation
「内国法人」
A corporation with its head office or principal office in Japan (国内, the area where this Act applies), on which the transfer levy (譲渡割) of local consumption tax (地方消費税) is imposed by the prefecture where that office is.
Short name set inArticle 72-78, paragraph (2), item (v)· applies only in this provision and in Article 72-78, paragraph (2), item (vi)
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inArticle 72-78, paragraph (3)· applies only in this section
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.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.