With regard to local consumption tax, the meaning of the terms listed in the following items is as specified in each item.
地方消費税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
business operator: an individual business operator (meaning an individual who conducts business; the same applies in paragraph (2) of the following Article) and a corporation;
事業者 個人事業者（事業を行う個人をいう。次条第二項において同じ。）及び法人をいう。
transfer levy: the local consumption tax imposed with the amount of consumption tax listed in Article 45, paragraph (1), item (iv) of the Consumption Tax Act as the tax base;
譲渡割 消費税法第四十五条第一項第四号に掲げる消費税額を課税標準として課する地方消費税をいう。
cargo levy: the local consumption tax imposed with the amount of consumption tax on the tax base amount listed in Article 47, paragraph (1), item (ii) of the Consumption Tax Act, or the amount of consumption tax to be collected pursuant to Article 50, paragraph (2) of that Act (excluding the amount of delinquent tax relating to consumption tax), as the tax base.
貨物割 消費税法第四十七条第一項第二号に掲げる課税標準額に対する消費税額又は同法第五十条第二項の規定により徴収すべき消費税額（消費税に係る延滞税の額を含まないものとする。）を課税標準として課する地方消費税をいう。
Read this with the articles around it
individual business operatormachine translation
「個人事業者」
An individual who carries on a business, as Article 72-77, item 1 and Article 72-78, paragraph 2 use the term for local consumption tax (地方消費税).
Defined inArticle 72-77, paragraph (1), item (i)· applies only in this provision and in Article 72-78, paragraph (2)