A person liable for the cargo levy must, notwithstanding the provisions of Sections 2 through 14 of the preceding Chapter, pay the cargo levy to the national government, in accordance with the rules for payment of consumption tax and together with payment of consumption tax.
貨物割の納税義務者は、前章第二節から第十四節までの規定にかかわらず、貨物割を、消費税の納付の例により、消費税の納付と併せて国に納付しなければならない。
When the cargo levy and consumption tax have been paid, payment is deemed to have been made of the cargo levy and consumption tax in amounts obtained by apportioning the amount paid in proportion to the amounts of the cargo levy and consumption tax jointly assessed or declared under Article 72-100 or Article 72-101.
When the cargo levy has been paid, the national government is to, by the last day of the second month following the month in which that payment was made, as provided by Cabinet Order, remit the amount paid as the cargo levy to the prefecture in which the bonded area referred to in Article 72-78, paragraph (1) relating to that cargo levy is located (where paragraph (6) or (7) of that Article applies, the prefecture in which the customs house to which that director-general of a customs house belongs is located).
国は、貨物割の納付があつた場合においては、当該納付があつた月の翌々月の末日までに、政令で定めるところにより、貨物割として納付された額を当該貨物割に係る第七十二条の七十八第一項の保税地域所在の道府県（同条第六項又は第七項の規定の適用がある場合にあつては、当該税関長の所属する税関所在の道府県）に払い込むものとする。
Read this with the articles around it
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.