第七十二条の百五（貨物割に係る還付金等の道府県への払込額からの控除等）
Article 72-105Deduction, etc. of Refunds, etc. Concerning the Cargo Levy from the Amounts Remitted to Prefectures
When the national government has refunded refunds, etc. concerning the cargo levy under the preceding Article, it is to deduct an amount equivalent to those refunds, etc. from the total amount paid as the cargo levy in the month that includes the day on which those refunds, etc. were refunded, which is to be remitted under Article 72-103, paragraph (3) to the prefecture prescribed in that paragraph relating to that cargo levy.
国は、前条の規定により貨物割に係る還付金等を還付した場合には、当該還付金等に相当する額を、当該貨物割に係る第七十二条の百三第三項に規定する道府県に同項の規定により払い込む貨物割として納付された額で当該還付金等を還付した日の属する月に納付されたものの総額から控除するものとする。
Where refunds, etc. an amount equivalent to which has been deducted from the total amount paid as the cargo levy under the preceding paragraph are returned, or where any other grounds specified by Cabinet Order arise, 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 cargo levy in the month that includes the day on which that return was made or those grounds specified by Cabinet Order arose, which is to be remitted to that prefecture under Article 72-103, paragraph (3).
貨物割として納付された額の総額から前項の規定によりその相当額が控除された還付金等について返納があつた場合その他政令で定める事由が生じた場合には、当該返納があつた額その他政令で定める額に相当する額を、第七十二条の百三第三項の規定により当該道府県に払い込む貨物割として納付された額で当該返納があつた又は政令で定める事由が生じた日の属する月に納付されたものの総額に加算するものとする。
If the amount equivalent to the refunds, etc. to be deducted under paragraph (1) exceeds the total amount paid as the cargo levy in the month that includes the day on which those refunds, etc. were refunded (where there is an amount to be added under the preceding paragraph in that month, the amount including that addition), paragraph (1) applies as though refunds, etc. equivalent to the excess amount had been refunded in the following month.