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Article 72-114Settlement of the Local Consumption Tax

第七十二条の百十四(地方消費税の清算)

A prefecture is to prorate, as provided by Cabinet Order, the amount obtained by deducting the amount equivalent to the sum paid to the national government under paragraph (1) of the preceding Article from the amount equivalent to 10/22 of the total of 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), in accordance with the amount equivalent to consumption in each prefecture, and pay, to each of the other prefectures, the portion of the prorated amount relating to that other prefecture.

道府県は、当該道府県に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の合算額の二十二分の十に相当する額から前条第一項の規定により国に支払つた金額に相当する額を減額した額を、政令で定めるところにより、各道府県ごとの消費に相当する額に応じて按分し、当該按分した額のうち他の道府県に係る額を他の道府県に対し、それぞれ支払うものとする。

A prefecture is to prorate, as provided by Cabinet Order, the amount equivalent to 12/22 of the total amount prescribed in the preceding paragraph in accordance with the amount equivalent to consumption in each prefecture, and pay, to each of the other prefectures, the portion of the prorated amount relating to that other prefecture.

道府県は、前項に規定する合算額の二十二分の十二に相当する額を、政令で定めるところにより、各道府県ごとの消費に相当する額に応じて按分し、当該按分した額のうち他の道府県に係る額を他の道府県に対し、それぞれ支払うものとする。

The sums to be paid to other prefectures under the preceding two paragraphs and the sums to be received from other prefectures under those provisions are to be offset against each other among the relevant prefectures.

前二項の規定により他の道府県に支払うべき金額とこれらの規定により他の道府県から支払を受けるべき金額は、関係道府県間で、それぞれ相殺するものとする。

The amount equivalent to consumption in each prefecture referred to in paragraphs (1) and (2) means, for each prefecture, the amount obtained by totaling the annual retail sales of that prefecture (meaning the amount specified by Order of the Ministry of Internal Affairs and Communications on the basis of the most recently published results of the economic structure statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in ) and the amount equivalent to consumption in that prefecture other than consumption equivalent to that annual retail sales (meaning the amount calculated, as provided by Cabinet Order, on the basis of indicators related to consumption specified by Cabinet Order).

第一項及び第二項の各道府県ごとの消費に相当する額とは、各道府県ごとに、当該道府県の小売年間販売額(に規定する基幹統計である経済構造統計(総務省令で定めるものに限る。)の最近に公表された結果に基づき総務省令で定める額をいう。)と当該道府県の当該小売年間販売額に相当する消費以外の消費に相当する額(消費に関連する指標で政令で定めるものを基準として政令で定めるところにより算定した額をいう。)とを合計して得た額をいう。

In addition to what is provided for in the preceding paragraphs, the procedures for implementing these provisions and other matters necessary for their enforcement are specified by Order of the Ministry of Internal Affairs and Communications.

前各項に定めるもののほか、これらの規定の実施のための手続その他その執行のために必要な事項は、総務省令で定める。

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