Except for the provisions of Article 72-107, notwithstanding the provisions of Sections 2 through 14 of the preceding Chapter, the assessment and collection of the cargo levy is to be carried out by the national government, in accordance with the rules for the assessment and collection of consumption tax, together with the assessment and collection of consumption tax.
貨物割の賦課徴収は、第七十二条の百七の規定を除くほか、前章第二節から第十四節までの規定にかかわらず、国が、消費税の賦課徴収の例により、消費税の賦課徴収と併せて行うものとする。
Delinquent tax and penalty tax on the cargo levy (meaning delinquent tax paid and penalty tax imposed on a cargo levy whose assessment and collection are to follow the rules for consumption tax; the same applies in Article 72-106) are treated as the cargo levy for the purposes of the provisions of this Subsection.
貨物割に係る延滞税及び加算税（その賦課徴収について消費税の例によることとされる貨物割について納付される延滞税及び課される加算税をいう。第七十二条の百六において同じ。）は、貨物割として、本款の規定を適用する。
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penalty taxmachine translation
「加算税」
The penalty taxes (加算税) charged on the cargo levy (貨物割) of local consumption tax (地方消費税), which is assessed and collected following the practice of consumption tax (消費税); in this subsection and Article 72-106 they are treated as cargo levy.
Defined inArticle 72-100, paragraph (2)· applies only in this provision and in Article 72-106