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Article 72-82Special Provisions on Calculation of Fractions of the Tax Base Amount of the Local Consumption Tax
第七十二条の八十二（地方消費税の課税標準額の端数計算の特例）
For the local consumption tax, notwithstanding Article 20-4-2, paragraph (1), the amount of consumption tax is the tax base amount.
地方消費税については、第二十条の四の二第一項の規定にかかわらず、消費税額を課税標準額とする。
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