第七十二条の百七（貨物割に係る充当等の特例）
Article 72-107Special Provisions on Appropriation, etc. Concerning the Cargo Levy
The provisions of Article 57 of the Act on General Rules for National Taxes do not apply to refunds, etc. that fall under any of the following items:
国税通則法第五十七条の規定は、次の各号のいずれかに該当する還付金等については適用しない。
refunds, etc. in a case where there are national taxes that have become payable by a person who is to receive refunds, etc. concerning the cargo levy and consumption tax that were jointly reassessed or determined under Article 72-100, jointly declared under Article 72-101, or jointly paid under Article 72-103;
refunds, etc. concerning national taxes (excluding those falling under the preceding item) in a case where there are cargo levy and consumption tax that were jointly assessed or declared under Article 72-100 or Article 72-101 and that have become payable by the person who is to receive those refunds, etc. (hereinafter in paragraphs (2) and (3) referred to as "unpaid cargo levy, etc.").
In the case prescribed in item (i) of the preceding paragraph, the person who is to receive the refunds, etc. referred to in that item is deemed to have entrusted the director-general of the customs house responsible for the refund with paying the unpaid cargo levy, etc. or the other national taxes that have become payable with those refunds, etc. (limited to an amount equivalent to the amount relating to the unpaid cargo levy, etc. or the other national taxes that have become payable).
In the case prescribed in paragraph (1), item (ii), the person who is to receive the refunds, etc. referred to in that item is deemed to have entrusted the director-general of the customs house responsible for the refund with paying the unpaid cargo levy, etc. with those refunds, etc. (limited to an amount equivalent to the amount relating to the unpaid cargo levy, etc.).
Where 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.
前二項の規定が適用される場合には、これらの規定の委託をするのに適することとなつた時として政令で定める時に、その委託納付に相当する額の還付及び納付があつたものとみなす。
Where paragraph (2) or (3) applies, the director-general of the customs house that made the payment under those provisions must, without delay, notify the person deemed to have made the entrustment under those provisions to that effect.
略称規定第七十二条の百七第一項第二号・この規定及び第七十二条の百七第二項及び第三項の中だけ
国税に係る還付金等（前号に該当するものを除く。）の還付を受けるべき者につき第七十二条の百又は第七十二条の百一の規定により併せて賦課され又は申告された貨物割及び消費税で納付すべきこととなつているもの（次項及び第三項において「未納貨物割等」と…
わかりやすく言うと
国税の還付金等を受けるべき人について、第七十二条の百により消費税と併せて国が賦課し、または第七十二条の百一により消費税と併せて申告された地方消費税の貨物割と消費税のうち、納付すべきこととなっているもののことです。
税関長
財務省の地方支分部局として置かれる税関の長です（財務省設置法第十二条第一項）。税関は、関税を徴収し、輸出入される貨物を取り締まるほか（同法第十六条第一項、第四条第一項第二十五号・第二十六号）、法令で任された内国税（消費税など、関税以外の国の税）を課して徴収します（同法第十六条第一項第四号）。消費税では、保税地域（輸入された貨物が通関前に置かれる場所）から課税貨物を引き取ろうとする人は、ほかの法律や条約で免除される場合を除き、税務署長ではなく税関長に申告書を出します（消費税法第四十七条第一項・第二項）。税額を税関の側で決める方式（賦課課税方式）の貨物では、税関長が引取りのときに消費税を徴収します（同法第五十条第二項）。
財務省設置法第4条・第12条・第16条、消費税法第47条・第50条を参考にAIが作成。