①Where the State has refunded refunds, etc. relating to the transfer levy pursuant to the preceding Article, it is to deduct an amount equivalent to those refunds, etc. from the total amount paid as the transfer levy, which is to be paid into the prefecture prescribed in Article 9-6, paragraph (3) of the Supplementary Provisions pursuant to that paragraph, that was paid in the month including the day on which those refunds, etc. were refunded.

②Where refunds, etc. for which the equivalent amount has been deducted from the total amount paid as the transfer levy pursuant to the preceding paragraph are returned, or any other cause specified by Cabinet Order arises, an amount equivalent to the amount returned or any other amount specified by Cabinet Order is to be added to the total amount paid as the transfer levy, which is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions, that was paid in the month including the day on which the return was made or the cause specified by Cabinet Order arose.

③If the amount equivalent to the refunds, etc. to be deducted pursuant to paragraph (1) exceeds the total amount paid as the transfer levy in the month including the day on which those refunds, etc. were refunded (where there is an amount to be added pursuant to the preceding paragraph in that month, the amount including that addition), and there is, in that month, an amount paid as the cargo levy that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3), the excess amount is to be deducted from the total amount paid as the cargo levy in that month. In this case, if there is an amount that could not be fully deducted, paragraph (1) applies by deeming that refunds, etc. equivalent to the amount that could not be fully deducted were refunded in the following month.

④If the amount equivalent to the refunds, etc. to be deducted pursuant to paragraph (1) exceeds the total amount paid as the transfer levy in the month including the day on which those refunds, etc. were refunded (where there is an amount to be added pursuant to paragraph (2) in that month, the amount including that addition), and there is no amount paid as the cargo levy in that month that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3), paragraph (1) applies by deeming that refunds, etc. equivalent to the excess amount were refunded in the following month.

⑤In the application of Article 72-105, paragraph (3) where there is, in that month, an amount paid as the transfer levy that is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions (where there is an amount to be deducted or added pursuant to paragraph (1) or (2), the amount after that deduction or addition) (excluding the case where there is, in that month, an amount paid as the cargo levy that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3)), "refunds, etc. equivalent to the excess amount" in Article 72-105, paragraph (3) is deemed to be replaced with "the excess amount is to be deducted from the total amount paid as the transfer levy in that month that is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions. In this case, if there is an amount that could not be fully deducted, refunds, etc. equivalent to the amount that could not be fully deducted".

①The calculation of the delinquent tax, interest tax and penalty tax on the transfer levy, the delinquent tax, interest tax and penalty tax on consumption tax, and the amounts relating to exemption from those delinquent tax and interest tax (hereinafter in this Article referred to as "delinquent tax, etc.") is to be made on the aggregate of the transfer levy and consumption tax, and the amount equivalent to the calculated delinquent tax, etc. apportioned to the amounts of the transfer levy and consumption tax that formed the basis of the calculation is the amount of delinquent tax, etc. on the transfer levy or consumption tax.

②The calculation of interest on refund relating to the transfer levy and consumption tax is to be made on the aggregate of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax, and the amount equivalent to the calculated interest on refund apportioned to the amounts of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax that formed the basis of the calculation is the amount of interest on refund relating to the transfer levy or consumption tax.

③When the delinquent tax, etc. and interest on refund relating to the transfer levy and consumption tax are calculated pursuant to the preceding two paragraphs, the calculation of fractions is to be made by deeming the transfer levy and consumption tax to be a single tax.

①The provisions of Article 57 of the Act on General Rules for National Taxes do not apply to refunds, etc. falling under any of the following items; provided, however, that this does not apply where the refund relating to the transfer levy and consumption tax that were reassessed or determined together pursuant to Article 9-4 of the Supplementary Provisions or filed together pursuant to Article 9-5 of the Supplementary Provisions is appropriated to the transfer levy and consumption tax that are payable for the taxable period (meaning the taxable period prescribed in Article 72-78, paragraph (3); the same applies in paragraph (2) of the following Article) that formed the basis for calculating the amount of that refund.

②In the case prescribed in item (i) of the preceding paragraph, the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. or the other national tax that is payable by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc. or the other national tax that is payable).

③In the case prescribed in paragraph (1), item (ii), the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc.).

④Where 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.

⑤Where paragraph (2) or (3) applies, the regional commissioner or district director who made the payment under those provisions must, without delay, notify the person deemed to have entrusted the payment under those provisions to that effect.

①A disposition concerning the transfer levy for which the district director carries out assessment and collection, together with consumption tax, in accordance with the rules for the assessment and collection of consumption tax pursuant to Article 9-4, paragraph (1) of the Supplementary Provisions is, with respect to appeals and litigation, deemed to be a disposition based on the laws relating to national taxes, and Chapter VIII of the Act on General Rules for National Taxes applies. In this case, in Article 85, paragraph (1) of that Act, "consumption tax" is deemed to be replaced with "consumption tax, the transfer levy of local consumption tax"; in Article 86, paragraph (1) of that Act, "consumption tax" with "consumption tax, the transfer levy of local consumption tax" and "the national tax to which the disposition pertains" with "the national tax or the transfer levy of local consumption tax to which the disposition pertains"; in Article 105, paragraph (2) of that Act, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (3) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (4) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition" and "that national tax" with "that national tax or the transfer levy of local consumption tax"; in paragraph (5) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; and in paragraph (6) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition".

②Where an appeal has been filed concerning a reassessment or determination, etc. relating to the transfer levy or consumption tax of a disposition deemed under the preceding paragraph to be a disposition based on the laws relating to national taxes, and there is a reassessment or determination, etc. made concerning other consumption tax or transfer levy for which the person liable for tax and the taxable period are the same as those of that transfer levy or consumption tax, then, for the application of Article 90, paragraph (1) or (2), Article 104, paragraph (2) or Article 115, paragraph (1), item (ii) of the Act on General Rules for National Taxes, the reassessment or determination, etc. made concerning that other consumption tax or transfer levy is deemed to be another reassessment or determination, etc. made concerning the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that transfer levy or consumption tax.

With respect to criminal tax cases concerning the transfer levy, for the time being, notwithstanding Chapter I, Section 16, they are deemed to be criminal tax cases concerning national taxes other than indirect national taxes, and Chapter XI of the Act on General Rules for National Taxes applies.

①The district director is, as provided by Cabinet Order, to report to the prefectural governor the number of filings of the transfer levy, the amount of the transfer levy, the status of delinquency concerning the transfer levy, and other necessary matters.

②A prefectural governor may, by indicating to a district director the matters that the governor finds necessary, request to inspect or record documents relating to the assessment and collection or the filing and payment of the transfer levy relating to that district director. In this case, if the district director finds that the request is well-founded, the district director is to allow the prefectural governor or the staff members designated by the governor to inspect or record the relevant documents.

③When necessary for carrying out the assessment and collection of the transfer levy, a district director may request prefectural governors and mayors of municipalities to provide materials or information that would serve as a reference concerning that work, and to provide other cooperation.

①A prefecture must, as provided by Cabinet Order, pay a collection handling fee to the State in order to compensate for the costs required for the State to carry out the work concerning the assessment and collection of the transfer levy.

②The national government must notify the prefectural governor, as provided by Cabinet Order, of the matters necessary for calculating the collection handling fee under the preceding paragraph.

③If the prefectural governor has received the notification under the preceding paragraph, the governor is to pay the collection handling fee under paragraph (1) within 30 days from the date of that notification.

With respect to the application of Article 72-114 through Article 72-116, for the time being, in Article 72-114, paragraph (1), "the amount equivalent to the transfer levy amount paid to that prefecture and the amount of the cargo levy payments remitted under Article 72-103, paragraph (3)" is deemed to be replaced with "the amount of the cargo levy payments remitted under Article 72-103, paragraph (3), and the amount obtained by deducting from the amount of the transfer levy payments remitted under the former part of Article 9-6, paragraph (3) of the Supplementary Provisions the amount equivalent to the sum to be paid to other prefectures under the latter part of that paragraph, and adding the amount equivalent to the sum to be received from other prefectures", and "paragraph (1) of the preceding Article" with "paragraph (1) of the preceding Article and Article 9-14, paragraph (1) of the Supplementary Provisions"; and in Article 72-115, paragraph (1), "Article 72-113, paragraph (1)" with "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions".

Beyond what is provided for in Article 9-4 through the preceding Article of the Supplementary Provisions, procedures for implementing the special provisions on the assessment and collection, etc. of the transfer levy provided for in those provisions and other necessary matters are specified by Cabinet Order.