第九条の十五（地方消費税の清算等の特例）
Supplementary Provisions, Article 9-15Special Provisions on the Settlement, etc. of Local Consumption Tax
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".
第七十二条の百十四から第七十二条の百十六までの規定の適用については、当分の間、第七十二条の百十四第一項中「納付された譲渡割額に相当する額及び第七十二条の百三第三項の規定により払い込まれた貨物割の納付額」とあるのは「第七十二条の百三第三項の規定により払い込まれた貨物割の納付額及び附則第九条の六第三項前段の規定により払い込まれた譲渡割の納付額から同項後段の規定により他の道府県に支払うべき金額に相当する額を減額し、他の道府県から支払を受けるべき金額に相当する額を加算して得た額」と、「前条第一項」とあるのは「前条第一項及び附則第九条の十四第一項」と、第七十二条の百十五第一項中「第七十二条の百十三第一項」とあるのは「第七十二条の百十三第一項及び附則第九条の十四第一項」とする。