# 地方税法 / Local Tax Act — 第三節 (Chapter 2, Section 3)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三節 (Chapter 2, Section 3) — address `ch-2/sec-3`
- Text: the text as amended with effect from 2026-11-26 (On the day Act No. 23 of 2026 (都市再生特別措置法等の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2026-12-31 — NOT yet in force (revision 20261126_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#ch-2/sec-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-2/sec-3
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第三節 地方消費税 — Section 3 Local Consumption Tax
heading: machine translation, not official
ch-2/sec-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#ch-2/sec-3
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-2/sec-3/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#ch-2/sec-3/subsec-1
### 第七十二条の七十七（地方消費税に関する用語の意義） — Meanings of the Terms Relating to Local Consumption Tax
caption: machine translation, not official
art-72-77 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-77
**第一項** 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。
art-72-77/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-77/par-1
With regard to local consumption tax, the meaning of the terms listed in the following items is as specified in each item.
machine translation, not official
**一** 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。
art-72-77/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-77/par-1/item-1
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;
machine translation, not official
**二** 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。
art-72-77/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-77/par-1/item-2
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;
machine translation, not official
**三** 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。
art-72-77/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-77/par-1/item-3
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.
machine translation, not official
### 第七十二条の七十八（地方消費税の納税義務者等） — Persons Liable for Local Consumption Tax, etc.
caption: machine translation, not official
art-72-78 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78
**第一項** 地方消費税は、事業者の行つた課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等のうち、特定資産の譲渡等（同項第八号の二に規定する特定資産の譲渡等をいう。第七十二条の八十四第一項第二号及び第二項において同じ。）並びに同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のものをいう。以下この節において同じ。）及び特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れのうち、同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のものをいう。以下この節において同じ。）については、当該事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者（同法第十五条第一項に規定する法人課税信託等の受託者にあつては、同条第三項に規定する受託事業者及び同条第四項に規定する固有事業者に係る消費税を納める義務が全て免除される事業者に限る。）を除く。）に対し、次項に規定する道府県が譲渡割により、同法第二条第一項第十一号に規定する課税貨物（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるものを除く。）については、当該課税貨物を消費税法第二条第一項第二号に規定する保税地域から引き取る者に対し、当該保税地域所在の道府県が貨物割により課する。
art-72-78/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-1
Local consumption tax is imposed, with respect to taxable transfers, etc. of assets carried out by a business operator (meaning, among the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, those other than specified transfers, etc. of assets (meaning the specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in Article 72-84, paragraph (1), item (ii) and paragraph (2)) and those on which consumption tax is not imposed or is exempted under the provisions of that Act or another Act or a treaty; the same applies hereinafter in this Section) and specified taxable purchases (meaning, among the specified taxable purchases prescribed in Article 5, paragraph (1) of that Act, those other than those on which consumption tax is not imposed or is exempted under the provisions of that Act or another Act or a treaty; the same applies hereinafter in this Section), on that business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act (for a trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of that Act, limited to a business operator exempted from the obligation to pay consumption tax in respect of all of the trustee business operator prescribed in paragraph (3) of that Article and the own-capacity business operator prescribed in paragraph (4) of that Article)) by the prefecture prescribed in the following paragraph by means of the transfer levy, and, with respect to taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act (excluding those on which consumption tax is not imposed or is exempted under the provisions of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) or another Act or a treaty), on the person who takes delivery of those taxable goods from the bonded area prescribed in item (ii) of that paragraph, by the prefecture in which that bonded area is located, by means of the cargo levy.
machine translation, not official
**第二項** 譲渡割を課する道府県は、次の各号に掲げる事業者の区分に応じ、当該各号に定める場所の所在する道府県とする。
art-72-78/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
The prefecture that imposes the transfer levy is the prefecture in which the place specified in each of the following items is located, according to the category of business operator listed in that item.
machine translation, not official
**一** 国内（この法律の施行地をいう。以下この項及び第七十二条の八十の三において同じ。）に住所を有する個人事業者 その住所地
art-72-78/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-1
an individual business operator who has a domicile in Japan (meaning the area where this Act is enforced; the same applies hereinafter in this paragraph and Article 72-80-3): the place of that domicile;
machine translation, not official
**二** 国内に住所を有せず、居所を有する個人事業者 その居所地
art-72-78/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-2
an individual business operator who has no domicile but has a residence in Japan: the place of that residence;
machine translation, not official
**三** 国内に住所及び居所を有しない個人事業者で、国内にその行う事業に係る事務所、事業所その他これらに準ずるもの（以下この号及び第六号において「事務所等」という。）を有する個人事業者 その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）
art-72-78/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-3
an individual business operator who has neither a domicile nor a residence in Japan but has in Japan an office, place of business or other similar place relating to the business that the operator conducts (hereinafter in this item and item (vi) referred to as an "office or similar place"): the location of that office or similar place (where there are two or more such offices or similar places, the location of the principal one);
machine translation, not official
**四** 前三号に掲げる個人事業者以外の個人事業者 政令で定める場所
art-72-78/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-4
an individual business operator other than the individual business operators listed in the preceding three items: the place specified by Cabinet Order;
machine translation, not official
**五** 国内に本店又は主たる事務所を有する法人（次号において「内国法人」という。） その本店又は主たる事務所の所在地
art-72-78/par-2/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-5
a corporation that has its head office or principal office in Japan (referred to in the following item as a "domestic corporation"): the location of that head office or principal office;
machine translation, not official
**六** 内国法人以外の法人で国内に事務所等を有する法人 その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）
art-72-78/par-2/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-6
a corporation other than a domestic corporation that has an office or similar place in Japan: the location of that office or similar place (where there are two or more such offices or similar places, the location of the principal one);
machine translation, not official
**七** 前二号に掲げる法人以外の法人 政令で定める場所
art-72-78/par-2/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-7
a corporation other than the corporations listed in the preceding two items: the place specified by Cabinet Order.
machine translation, not official
**第三項** 前項各号（第四号及び第七号を除く。）に定める場所は、それぞれ同項の譲渡割の課税標準である消費税額の算定に係る課税期間（消費税法第十九条に規定する課税期間をいう。以下この節において同じ。）の開始の日現在における場所による。
art-72-78/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-3
The place specified in each item of the preceding paragraph (excluding items (iv) and (vii)) is the place as of the first day of the taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Section) relating to the calculation of the amount of consumption tax that is the tax base of the transfer levy under that paragraph.
machine translation, not official
**第四項** 法人でない社団又は財団で代表者又は管理人の定めがあるもの（以下地方消費税について「人格のない社団等」という。）は、法人とみなして、この節（第七十二条の八十九の二を除く。）の規定を適用する。
art-72-78/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-4
An association or foundation that is not a corporation and has a designated representative or administrator (hereinafter referred to with respect to local consumption tax as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Section (excluding Article 72-89-2) apply.
machine translation, not official
**第五項** 消費税法第六十条第一項の規定により一の法人が行う事業とみなされる国若しくは地方公共団体が一般会計に係る業務として行う事業又は国若しくは地方公共団体が特別会計を設けて行う事業は、当該一般会計又は特別会計ごとに一の法人が行う事業とみなして、この節の規定を適用する。
art-72-78/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-5
A business conducted by the national government or a local government as an operation relating to the general account, or a business conducted by the national government or a local government by establishing a special account, that is deemed under Article 60, paragraph (1) of the Consumption Tax Act to be a business conducted by a single corporation, is deemed to be a business conducted by a single corporation for each such general account or special account, and the provisions of this Section apply.
machine translation, not official
**第六項** 輸入品に対する内国消費税の徴収等に関する法律第八条第一項の規定に基づき税関長が消費税を徴収する場合その他消費税に関する法律の規定で政令で定めるものに基づき税務署長又は税関長が消費税を徴収する場合には、当該税務署長の所属する税務署又は当該税関長の所属する税関所在の道府県が、当該消費税を納付すべき者に対し、当該徴収すべき消費税額を課税標準として、地方消費税を課するものとし、税務署長が消費税を徴収する場合に課すべき地方消費税にあつては譲渡割に、税関長が消費税を徴収する場合に課すべき地方消費税にあつては貨物割に含まれるものとして、この節（第一項から第三項まで及びこの項を除く。）の規定を適用する。この場合において、譲渡割に含まれるものとされる地方消費税の徴収については、普通徴収の方法によるものとする。
art-72-78/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-6
Where the director-general of a customs house collects consumption tax pursuant to Article 8, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, or where a district director or the director-general of a customs house collects consumption tax pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the prefecture in which the tax office to which that district director belongs or the customs house to which that director-general of a customs house belongs is located is to impose local consumption tax on the person liable to pay that consumption tax, with the amount of consumption tax to be collected as the tax base, and the provisions of this Section (excluding paragraphs (1) through (3) and this paragraph) apply on the basis that the local consumption tax to be imposed where a district director collects consumption tax is included in the transfer levy, and the local consumption tax to be imposed where the director-general of a customs house collects consumption tax is included in the cargo levy. In this case, the local consumption tax deemed to be included in the transfer levy is to be collected by the method of ordinary collection.
machine translation, not official
**第七項** 輸入品に対する内国消費税の徴収等に関する法律第五条第一項の規定に基づき外国貨物の保税地域からの引取りとみなす場合その他消費税に関する法律の規定で政令で定めるものに基づき外国貨物の保税地域からの引取りとみなして消費税法の規定を適用する場合には、当該外国貨物の引取りを第一項に規定する課税貨物の引取りとみなして、この節の規定を適用する。この場合において、同項中「当該保税地域所在の道府県」とあるのは、「輸入品に対する内国消費税の徴収等に関する法律第五条第一項の規定その他第七項に規定する政令で定める法律の規定に基づいて適用される消費税法の規定により課される消費税に係る税関長の所属する税関所在の道府県」とする。
art-72-78/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-7
Where, pursuant to Article 5, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, delivery of foreign goods from a bonded area is deemed to be made, or where, pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the provisions of the Consumption Tax Act are applied by deeming delivery of foreign goods from a bonded area to be made, the provisions of this Section apply by deeming the delivery of those foreign goods to be the delivery of taxable goods prescribed in paragraph (1). In this case, the phrase "the prefecture in which that bonded area is located" in that paragraph is deemed to be replaced with "the prefecture in which is located the customs house to which belongs the director-general of a customs house relating to consumption tax imposed under the provisions of the Consumption Tax Act applied pursuant to the provisions of Article 5, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods and other provisions of Acts specified by Cabinet Order prescribed in paragraph (7)".
machine translation, not official
**第八項** 前二項の規定によるこの節の規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
art-72-78/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-8
Necessary technical replacement of terms and other necessary matters concerning the application of the provisions of this Section under the preceding two paragraphs are specified by Cabinet Order.
machine translation, not official
### 第七十二条の七十九（課税資産の譲渡等又は特定課税仕入れを行う者が名義人である場合における譲渡割の納税義務者） — Person Liable for the Transfer Levy Where the Person Carrying Out Taxable Transfers, etc. of Assets or Specified Taxable Purchases Is a Nominal Holder
caption: machine translation, not official
art-72-79 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-79
**第一項** 法律上課税資産の譲渡等を行つたとみられる者が単なる名義人であつて、その課税資産の譲渡等に係る対価を享受せず、その者以外の者がその課税資産の譲渡等に係る対価を享受する場合には、当該課税資産の譲渡等は、当該対価を享受する者が行つたものとして、この節の規定を適用する。
art-72-79/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-79/par-1
Where the person who is considered, in law, to have carried out a taxable transfer, etc. of assets is a mere nominal holder and does not enjoy the consideration for that taxable transfer, etc. of assets, and a person other than that person enjoys the consideration for that taxable transfer, etc. of assets, the provisions of this Section apply on the basis that that taxable transfer, etc. of assets was carried out by the person who enjoys that consideration.
machine translation, not official
**第二項** 法律上特定課税仕入れを行つたとみられる者が単なる名義人であつて、その特定課税仕入れに係る対価の支払をせず、その者以外の者がその特定課税仕入れに係る対価を支払うべき者である場合には、当該特定課税仕入れは、当該対価を支払うべき者が行つたものとして、この節の規定を適用する。
art-72-79/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-79/par-2
If a person who is deemed legally to have made a specified taxable purchase is a mere nominal holder, does not pay the consideration for that specified taxable purchase, and a person other than that person is the person who is to pay the consideration for that specified taxable purchase, the provisions of this Section apply as though that specified taxable purchase had been made by the person who is to pay that consideration.
machine translation, not official
### 第七十二条の八十（譲渡割と信託財産） — Transfer Levy and Trust Property
caption: machine translation, not official
art-72-80 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80
**第一項** 信託の受益者（受益者としての権利を現に有するものに限る。）は当該信託の信託財産に属する資産を有するものとみなし、かつ、当該信託財産に属する資産に係る課税資産の譲渡等及び特定課税仕入れは当該受益者の課税資産の譲渡等及び特定課税仕入れとみなして、この節の規定を適用する。ただし、集団投資信託（法人税法第二条第二十九号に規定する集団投資信託をいう。）、法人課税信託（同条第二十九号の二に規定する法人課税信託をいう。次条第一項において同じ。）、退職年金等信託（同法第十二条第四項第一号に規定する退職年金等信託をいう。）、公益信託（同項第二号に規定する公益信託をいう。次条第一項において同じ。）又は加入者保護信託（同号に規定する加入者保護信託をいう。）の信託財産に属する資産並びに当該信託財産に属する資産に係る課税資産の譲渡等及び特定課税仕入れについては、この限りでない。
art-72-80/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80/par-1
A beneficiary of a trust (limited to a person who currently holds rights as a beneficiary) is deemed to hold the assets belonging to the trust property of that trust, and the provisions of this Section apply with the transfers, etc. of taxable assets and specified taxable purchases relating to the assets belonging to that trust property deemed to be the transfers, etc. of taxable assets and specified taxable purchases of that beneficiary; provided, however, that this does not apply to assets belonging to the trust property of a collective investment trust (meaning a collective investment trust prescribed in Article 2, item (xxix) of the Corporation Tax Act), a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article; the same applies in paragraph (1) of the following Article), a retirement pension trust, etc. (meaning a retirement pension trust, etc. prescribed in Article 12, paragraph (4), item (i) of that Act), a public interest trust (meaning a public interest trust prescribed in item (ii) of that paragraph; the same applies in paragraph (1) of the following Article) or a participant protection trust (meaning a participant protection trust prescribed in that item), or to the transfers, etc. of taxable assets and specified taxable purchases relating to assets belonging to that trust property.
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**第二項** 信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）は、前項に規定する受益者とみなして、同項の規定を適用する。
art-72-80/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80/par-2
A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
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**第三項** 受益者が二以上ある場合における第一項の規定の適用、前項に規定する信託財産の給付を受けることとされている者に該当するかどうかの判定その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-72-80/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80/par-3
The application of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under a person who is meant to benefit from the trust property as prescribed in the preceding paragraph, and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
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### 第七十二条の八十の二（法人課税信託等の受託者に関するこの節の規定の適用） — Application of the Provisions of this Section to Trustees of Trusts Subject to Corporate Taxation, etc.
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art-72-80-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2
**第一項** 法人課税信託又は公益信託（以下この条において「法人課税信託等」という。）の受託者は、各法人課税信託等の信託資産等（信託財産に属する資産並びに当該信託財産に属する資産に係る課税資産の譲渡等及び特定課税仕入れをいう。以下この条において同じ。）及び固有資産等（法人課税信託等の信託資産等以外の資産、課税資産の譲渡等及び特定課税仕入れをいう。次項において同じ。）ごとに、それぞれ別の者とみなして、この節（第七十二条の七十八から前条まで、第七十二条の八十五、第七十二条の九十一、第七十二条の九十二、第七十二条の九十五、第七十二条の百一から第七十二条の百四まで及び第七十二条の百九から第七十二条の百十一までを除く。以下この条において同じ。）の規定を適用する。
art-72-80-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-1
A trustee of a trust subject to corporate taxation or a public interest trust (hereinafter in this Article referred to as a "trust subject to corporate taxation, etc.") is deemed to be a separate person for each of the trust assets, etc. of each trust subject to corporate taxation, etc. (meaning assets belonging to the trust property and the transfers, etc. of taxable assets and specified taxable purchases relating to assets belonging to that trust property; the same applies hereinafter in this Article) and personal assets and other holdings (meaning assets, transfers, etc. of taxable assets and specified taxable purchases other than the trust assets, etc. of a trust subject to corporate taxation, etc.; the same applies in the following paragraph), and the provisions of this Section (excluding Articles 72-78 through the preceding Article, Article 72-85, Article 72-91, Article 72-92, Article 72-95, Articles 72-101 through 72-104 and Articles 72-109 through 72-111; the same applies hereinafter in this Article) apply accordingly.
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**第二項** 前項の場合において、各法人課税信託等の信託資産等及び固有資産等は、同項の規定によりみなされた各別の者にそれぞれ帰属するものとする。
art-72-80-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-2
In the case referred to in the preceding paragraph, the trust assets, etc. and personal assets and other holdings of each trust subject to corporate taxation, etc. belong to the respective separate persons deemed under that paragraph.
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**第三項** 個人事業者が受託事業者（法人課税信託等の受託者について、前二項の規定により、当該法人課税信託等に係る信託資産等が帰属する者としてこの節の規定を適用する場合における当該受託者をいう。以下この項において同じ。）である場合には、当該受託事業者は、法人とみなして、この節の規定を適用する。
art-72-80-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-3
If an individual business operator is a trustee business operator (meaning, with respect to a trustee of a trust subject to corporate taxation, etc., that trustee in the case where the provisions of this Section are applied, under the preceding two paragraphs, to the person to whom the trust assets, etc. relating to that trust subject to corporate taxation, etc. belong; the same applies hereinafter in this paragraph), that trustee business operator is deemed to be a corporation, and the provisions of this Section apply.
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**第四項** 一の法人課税信託等の受託者が二以上ある場合には、各受託者の当該法人課税信託等に係る信託資産等は、当該法人課税信託等の信託事務を主宰する受託者（次項において「主宰受託者」という。）の信託資産等とみなして、この節の規定を適用する。
art-72-80-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-4
If there are two or more trustees of one trust subject to corporate taxation, etc., the trust assets, etc. of each trustee relating to that trust subject to corporate taxation, etc. are deemed to be the trust assets, etc. of the trustee who presides over the trust affairs of that trust subject to corporate taxation, etc. (referred to as the "presiding trustee" in the following paragraph), and the provisions of this Section apply.
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**第五項** 前項の規定により主宰受託者の信託資産等とみなされた当該信託資産等に係る地方消費税については、主宰受託者以外の受託者は、その地方消費税について、連帯納付の責めに任ずる。
art-72-80-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-5
With respect to the local consumption tax relating to the trust assets, etc. deemed under the preceding paragraph to be the trust assets, etc. of the presiding trustee, trustees other than the presiding trustee bear joint and several liability for payment of that local consumption tax.
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**第六項** 前各項に定めるもののほか、法人課税信託等の受託者についてのこの節の規定の適用に関し必要な事項は、政令で定める。
art-72-80-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-6
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Section to trustees of trusts subject to corporate taxation, etc. are specified by Cabinet Order.
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### 第七十二条の八十の三（特定プラットフォーム事業者を介して行う電気通信利用役務の提供に関するこの節の規定の適用） — Application of the Provisions of this Section to the Supply of Telecommunications Services Through a Specified Platform Operator
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art-72-80-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-3
**第一項** 消費税法第二条第一項第四号の二に規定する国外事業者が国内において行う同項第八号の三に規定する電気通信利用役務の提供（同項第八号の四に規定する事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において「電気通信利用役務の提供」という。）が同法第十五条の二第一項に規定するデジタルプラットフォームを介して行われるものであつて、その対価について同項に規定する特定プラットフォーム事業者（以下この条において「特定プラットフォーム事業者」という。）を介して収受するものである場合には、当該特定プラットフォーム事業者が当該電気通信利用役務の提供を行つたものとみなして、この節の規定を適用する。
art-72-80-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-3/par-1
If the supply of telecommunications services that an overseas business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act carries out in Japan, as prescribed in item (viii)-3 of that paragraph (excluding those that fall under the supply of telecommunications services to business operators prescribed in item (viii)-4 of that paragraph; hereinafter in this Article referred to as the "supply of telecommunications services") is carried out through a digital platform prescribed in Article 15-2, paragraph (1) of that Act, and the consideration for it is received through a specified platform operator prescribed in that paragraph (hereinafter in this Article referred to as a "specified platform operator"), the provisions of this Section apply as though that specified platform operator had carried out the supply of telecommunications services.
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### 第七十二条の八十一（地方消費税の課税免除の特例） — Special Provisions on Exemption from Local Consumption Tax
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art-72-81 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-81
**第一項** 第六条及び第七条の規定は、地方消費税については適用しない。
art-72-81/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-81/par-1
The provisions of Articles 6 and 7 do not apply to the local consumption tax.
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### 第七十二条の八十二（地方消費税の課税標準額の端数計算の特例） — Special Provisions on Calculation of Fractions of the Tax Base Amount of the Local Consumption Tax
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art-72-82 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-82
**第一項** 地方消費税については、第二十条の四の二第一項の規定にかかわらず、消費税額を課税標準額とする。
art-72-82/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-82/par-1
For the local consumption tax, notwithstanding Article 20-4-2, paragraph (1), the amount of consumption tax is the tax base amount.
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### 第七十二条の八十三（地方消費税の税率） — Rate of the Local Consumption Tax
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art-72-83 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-83
**第一項** 地方消費税の税率は、七十八分の二十二とする。
art-72-83/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-83/par-1
The rate of the local consumption tax is 22/78.
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### 第七十二条の八十四（徴税吏員の譲渡割に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning the Transfer Levy
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art-72-84 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84
**第一項** 道府県の徴税吏員は、譲渡割の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又はその者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-72-84/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1
If necessary for an examination concerning the assessment and collection of the transfer levy, a prefectural tax collection official may question the following persons, inspect books and documents relating to their business (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been created or retained in lieu of creating or retaining them, those electronic or magnetic records; the same applies in item (i) and item (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof):
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**一** 納税義務者、納税義務があると認められる者又は第七十二条の八十八第二項の規定による申告書を提出した者
art-72-84/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1/item-1
a person liable for tax, a person found to have tax liability, or a person who has submitted a return under Article 72-88, paragraph (2);
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**二** 前号に掲げる者に金銭の支払、課税資産の譲渡等若しくは特定資産の譲渡等をする義務があると認められる者又は同号に掲げる者から金銭の支払、課税資産の譲渡等若しくは特定資産の譲渡等を受ける権利があると認められる者
art-72-84/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1/item-2
a person found to be under an obligation to pay money to, or to carry out a transfer, etc. of taxable assets or a specified transfer, etc. of assets for, a person listed in the preceding item, or a person found to have a right to receive payment of money, or a transfer, etc. of taxable assets or a specified transfer, etc. of assets, from a person listed in the preceding item.
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**第二項** 分割があつた場合の前項の規定の適用については、分割法人（分割をした法人をいう。以下この項において同じ。）は前項第二号に規定する課税資産の譲渡等又は特定資産の譲渡等をする義務があると認められる者とみなし、分割承継法人（分割により分割法人の事業を承継した法人をいう。）は同号に規定する課税資産の譲渡等又は特定資産の譲渡等を受ける権利があると認められる者とみなす。
art-72-84/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-2
In applying the provisions of the preceding paragraph where there has been a split, a splitting corporation (meaning a corporation that has made a split; the same applies hereinafter in this paragraph) is deemed to be a person found to be under an obligation to carry out the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in item (ii) of the preceding paragraph, and a succeeding corporation in a split (meaning a corporation that has succeeded to the business of the splitting corporation by the split) is deemed to be a person found to have a right to receive the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in that item.
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**第三項** 第一項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-72-84/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
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**第四項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-72-84/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-4
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
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**第五項** 第一項又は前項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-72-84/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-5
The authority of a prefectural tax collection official under paragraph (1) or the preceding paragraph must not be interpreted as having been granted for the purpose of a criminal investigation.
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### 第七十二条の八十五（譲渡割に係る検査拒否等に関する罪） — Offenses of Refusing Inspection, etc. Concerning the Transfer Levy
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art-72-85 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-85/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
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**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-72-85/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-1/item-1
if the person refuses, obstructs or evades an inspection of books and documents or other articles under the provisions of the preceding Article;
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**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-72-85/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records;
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**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-72-85/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-1/item-3
When a person fails to answer questions put by a tax collection official under the provisions of the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者（人格のない社団等の管理人を含む。第七十二条の九十一第二項、第七十二条の九十二第二項、第七十二条の九十五第六項、第七十二条の百二第二項及び第七十二条の百九第三項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-85/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-2
If a representative of a corporation (including an administrator of an association or foundation without juridical personality; the same applies in Article 72-91, paragraph (2), Article 72-92, paragraph (2), Article 72-95, paragraph (6), Article 72-102, paragraph (2) and Article 72-109, paragraph (3)), or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding paragraph in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-85/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
## 第二款 譲渡割 — Subsection 2 Transfer Levy
heading: machine translation, not official
ch-2/sec-3/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#ch-2/sec-3/subsec-2
### 第七十二条の八十六（譲渡割の徴収の方法） — Method of Collecting the Transfer Levy
caption: machine translation, not official
art-72-86 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-86
**第一項** 譲渡割の徴収については、申告納付の方法によらなければならない。
art-72-86/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-86/par-1
The transfer levy must be collected by the method of filing and payment.
machine translation, not official
### 第七十二条の八十七（譲渡割の中間申告納付） — Interim Filing and Payment of the Transfer Levy
caption: machine translation, not official
art-72-87 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
**第一項** 消費税法第四十二条第一項（同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（同法第五十九条の規定により当該義務を承継した相続人（以下第七十二条の八十九までにおいて「承継相続人」という。）を含む。）は、当該申告書の提出期限までに、同法第四十二条第一項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を第七十二条の七十八第二項各号に掲げる事業者の区分に応じ当該各号に定める場所の所在する道府県（以下この款において「譲渡割課税道府県」という。）の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、当該申告書の提出期限において当該譲渡割課税道府県の知事に対し、政令で定めるところにより計算した金額を記載した申告書の提出があつたものとみなし、当該事業者は当該申告納付すべき期限内にその提出があつたものとみなされる申告書に係る金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。
art-72-87/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87/par-1
A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (1) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including an heir who has succeeded to that obligation under Article 59 of that Act (hereinafter referred to as a "succeeding heir" through Article 72-89)) must, by the deadline for filing that return, submit to the governor of the prefecture in which the place specified in each item of Article 72-78, paragraph (2) according to the category of business operator listed in that item is located (hereinafter in this Subsection referred to as the "prefecture taxing the transfer levy") a return stating the amount set forth in Article 42, paragraph (1), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, a return stating an amount calculated as provided by Cabinet Order is deemed to have been filed with the governor of the prefecture taxing the transfer levy on the deadline for filing that return, and that business operator must pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount relating to the return deemed to have been filed, within the time limit for that filing and payment.
machine translation, not official
**第二項** 消費税法第四十二条第四項（同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含む。）は、当該申告書の提出期限までに、同法第四十二条第四項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、前項後段の規定を準用する。
art-72-87/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87/par-2
A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (4) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (4), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of the preceding paragraph applies mutatis mutandis.
machine translation, not official
**第三項** 消費税法第四十二条第六項（同条第八項又は同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含む。）は、当該申告書の提出期限までに、同法第四十二条第六項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、第一項後段の規定を準用する。
art-72-87/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87/par-3
A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (6) of the Consumption Tax Act (including where paragraph (8) of that Article or Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (6), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of paragraph (1) applies mutatis mutandis.
machine translation, not official
### 第七十二条の八十八（譲渡割の確定申告納付） — Filing and Payment of the Final Return for the Transfer Levy
caption: machine translation, not official
art-72-88 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88
**第一項** 消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含み、当該申告書に記載すべき同項第四号に掲げる消費税額がある者に限る。）は、当該申告書の提出期限までに、当該消費税額、これを課税標準として算定した譲渡割額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告に係る譲渡割額を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者のうち前条各項の規定により譲渡割を納付すべき者が納付すべき譲渡割額は、当該事業者が当該申告書に記載した譲渡割額から当該申告書に係る課税期間につき同条各項の規定により納付すべき譲渡割の額（その額につき次条第二項若しくは第三項の規定による申告書の提出又は第七十二条の九十三第二項若しくは第四項の規定による更正があつた場合には、その申告又は更正後の譲渡割の額（以下この款において「譲渡割の中間納付額」という。））を控除した額とする。
art-72-88/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
A business operator that is under an obligation to file a return concerning consumption tax under Article 45, paragraph (1) of the Consumption Tax Act (including a succeeding heir, and limited to a person who has the amount of consumption tax set forth in item (iv) of that paragraph that is to be stated in that return) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base, and other necessary matters, and pay to the prefecture taxing the transfer levy the amount of the transfer levy relating to that filing. In this case, the amount of the transfer levy that a business operator who is to pay the transfer levy under the paragraphs of the preceding Article among those business operators is to pay is the amount obtained by deducting from the amount of the transfer levy stated by that business operator in that return the amount of the transfer levy to be paid under the paragraphs of that Article for the taxable period relating to that return (where a return has been filed under paragraph (2) or (3) of the following Article, or a reassessment has been made under Article 72-93, paragraph (2) or (4), in respect of that amount, the amount of the transfer levy after that filing or reassessment (hereinafter in this Subsection referred to as the "interim payment of the transfer levy")).
machine translation, not official
**第二項** 消費税法第五十二条第一項の規定により消費税の還付を受ける事業者（承継相続人を含む。）は、同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出することができる。この場合において、当該譲渡割課税道府県は、政令で定めるところにより、当該申告書を提出した者に対し、当該金額に相当する譲渡割額を還付し、又はその者の未納に係る地方団体の徴収金に充当するものとする。
art-72-88/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
A business operator that receives a refund of consumption tax under Article 52, paragraph (1) of the Consumption Tax Act (including a succeeding heir) may submit to the governor of the prefecture taxing the transfer levy a return stating the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78, and other necessary matters. In this case, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the amount of the transfer levy equivalent to that amount to the person who filed the return, or to appropriate it to the unpaid local government levies of that person.
machine translation, not official
**第三項** 第一項の場合において、事業者が同項の規定により提出する申告書に係る消費税額に基づいて算定した譲渡割額が、当該譲渡割額に係る譲渡割の中間納付額に満たないとき若しくはないとき、又は前項の場合において、同項の規定による申告書に係る課税期間において譲渡割の中間納付額があるときその他政令で定めるときは、譲渡割課税道府県は、政令で定めるところにより、その満たない金額に相当する譲渡割の中間納付額若しくは譲渡割の中間納付額の全額を還付し、又は未納に係る地方団体の徴収金に充当するものとする。
art-72-88/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-3
In the case referred to in paragraph (1), if the amount of the transfer levy calculated on the basis of the amount of consumption tax relating to the return that a business operator files under that paragraph is less than the interim payment of the transfer levy relating to that amount of the transfer levy, or is nil, or in the case referred to in the preceding paragraph, if there is an interim payment of the transfer levy in the taxable period relating to the return under that paragraph, or in any other case specified by Cabinet Order, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the interim payment of the transfer levy equivalent to the amount by which it falls short, or the whole amount of the interim payment of the transfer levy, or to appropriate it to the unpaid local government levies.
machine translation, not official
### 第七十二条の八十九（譲渡割の期限後申告及び修正申告納付） — Late Filing and Filing and Payment of Amended Returns for the Transfer Levy
caption: machine translation, not official
art-72-89 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89
**第一項** 前条第一項及びこの条第三項の規定により申告書を提出すべき事業者は、当該申告書の提出期限後においても、第七十二条の九十三第五項の規定による更正又は決定の通知があるまでは、前条第一項及びこの条第三項の規定により申告書を提出し、並びにその申告に係る譲渡割額を納付することができる。
art-72-89/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-1
A business operator that is to file a return under paragraph (1) of the preceding Article and paragraph (3) of this Article may, even after the deadline for filing that return, until notice of reassessment or determination under Article 72-93, paragraph (5) is given, file the return under paragraph (1) of the preceding Article and paragraph (3) of this Article and pay the amount of the transfer levy relating to that filing.
machine translation, not official
**第二項** 第七十二条の八十七各項、前条第一項若しくは第二項若しくは前項若しくは本項の規定により申告書を提出した事業者（承継相続人を含む。以下本項において同じ。）又は第七十二条の九十三の規定による更正若しくは決定を受けた事業者は、次の各号のいずれかに該当する場合には、次項に該当する場合を除くほか、遅滞なく、総務省令で定める様式により、当該申告書を提出し又は当該更正若しくは決定をした道府県知事に、当該申告書に記載し又は当該更正若しくは決定に係る通知書に記載された譲渡割額又は譲渡割に係る還付金の額を修正する申告書を提出し、及びその申告により増加した譲渡割額（第二号の場合にあつては、その申告により減少した還付金の額に相当する譲渡割額）を納付しなければならない。
art-72-89/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2
A business operator that has filed a return under each paragraph of Article 72-87, paragraph (1) or (2) of the preceding Article, the preceding paragraph or this paragraph (including a succeeding heir; the same applies hereinafter in this paragraph), or that has been subject to reassessment or determination under Article 72-93, must, if it falls under any of the following items, except where it falls under the following paragraph, without delay, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor who received that return or who made that reassessment or determination an amended return correcting the amount of the transfer levy, or the amount of the refund relating to the transfer levy, stated in that return or stated in the written notice relating to that reassessment or determination, and pay the amount of the transfer levy increased by that filing (in the case of item (ii), the amount of the transfer levy equivalent to the amount of the refund reduced by that filing):
machine translation, not official
**一** 先の申告書の提出により納付すべきものとしてこれに記載し、又は当該更正若しくは決定により納付すべきものとして当該更正若しくは決定に係る通知書に記載された譲渡割額に不足額があるとき。
art-72-89/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2/item-1
if there is a shortfall in the amount of the transfer levy stated in the earlier return as the amount to be paid by the filing of that return, or stated in the written notice relating to the reassessment or determination as the amount to be paid by that reassessment or determination;
machine translation, not official
**二** 先の申告書に記載し、又は当該更正若しくは決定に係る通知書に記載された譲渡割額に係る還付金の額に相当する税額が過大であるとき。
art-72-89/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2/item-2
if the amount of tax equivalent to the amount of the refund relating to the amount of the transfer levy stated in the earlier return or in the written notice relating to that reassessment or determination is excessive;
machine translation, not official
**三** 先の申告書に納付すべき譲渡割額を記載しなかつた場合又は納付すべき譲渡割額がない旨の更正を受けた場合において、その納付すべき譲渡割額があるとき。
art-72-89/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2/item-3
if, where the earlier return did not state any amount of the transfer levy to be paid, or where a reassessment was received to the effect that there is no amount of the transfer levy to be paid, there is an amount of the transfer levy to be paid.
machine translation, not official
**第三項** 前条第一項又は第二項の事業者が消費税に係る修正申告書の提出又は消費税に係る更正若しくは決定の通知により前項各号のいずれかに該当することとなつた場合においては、当該事業者は、当該修正申告又は当該更正若しくは決定により納付すべき税額を納付すべき日までに、同項の規定により申告納付しなければならない。
art-72-89/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-3
If a business operator referred to in paragraph (1) or (2) of the preceding Article comes to fall under any of the items of the preceding paragraph by the filing of an amended return concerning consumption tax or by notice of reassessment or determination concerning consumption tax, that business operator must make the filing and payment under that paragraph by the date on which the amount of tax payable on the basis of that amended return or that reassessment or determination is to be paid.
machine translation, not official
### 第七十二条の八十九の二（地方税関係手続用電子情報処理組織による申告の特例） — Special Provisions on Filing Through the Electronic Data Processing System for Local Tax Procedures
caption: machine translation, not official
art-72-89-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2
**第一項** 特定法人（消費税法第四十六条の二第二項に規定する特定法人をいう。）である事業者（第七十二条の八十七各項、第七十二条の八十八第一項及び第二項並びに前条各項の事業者に限る。）は、前三条の規定により、第七十二条の八十七各項、第七十二条の八十八第一項若しくは第二項又は前条各項の規定による申告書（以下この条及び次条において「納税申告書等」という。）により行うこととされている譲渡割の申告については、前三条の規定にかかわらず、総務省令で定めるところにより、納税申告書等に記載すべきものとされている事項（次項において「申告書記載事項」という。）を、総務省令で定めるところにより、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。次条において同じ。）を使用し、かつ、地方税共同機構（第三項及び次条第十二項において「機構」という。）を経由して行う方法により譲渡割課税道府県の知事（前条第二項の事業者にあつては、同項に規定する道府県知事。第三項及び次条において同じ。）に提供することにより、行わなければならない。
art-72-89-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
A business operator that is a specified corporation (meaning a specified corporation prescribed in Article 46-2, paragraph (2) of the Consumption Tax Act) (limited to business operators under the paragraphs of Article 72-87, Article 72-88, paragraphs (1) and (2), and the paragraphs of the preceding Article) must, notwithstanding the preceding three Articles, with respect to the filing of the transfer levy that is to be made by a return under the paragraphs of Article 72-87, Article 72-88, paragraph (1) or (2) or the paragraphs of the preceding Article pursuant to the preceding three Articles (hereinafter in this Article and the following Article referred to as a "tax return, etc."), provide the matters that are to be stated in the tax return, etc. (referred to as "matters stated in a return" in the following paragraph), as provided by Order of the Ministry of Internal Affairs and Communications, to the governor of the prefecture taxing the transfer levy (in the case of a business operator referred to in paragraph (2) of the preceding Article, the prefectural governor prescribed in that paragraph; the same applies in paragraph (3) and the following Article) by a method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and going via the Local Tax Joint Organization (referred to as "the Organization" in paragraph (3) and paragraph (12) of the following Article), as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 前項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書等により行われたものとみなして、この法律又はこれに基づく命令の規定その他政令で定める法令の規定を適用する。
art-72-89-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-2
With respect to a filing under the preceding paragraph made pursuant to that paragraph, the provisions of this Act or orders under it, and the provisions of other laws and regulations specified by Cabinet Order, apply as though it had been made by a tax return, etc. stating the matters stated in a return.
machine translation, not official
**第三項** 第一項の規定により行われた同項の申告は、第七百六十二条第一号の機構の使用に係る電子計算機（入出力装置を含む。）に備えられたファイルへの記録がされた時に同項に規定する譲渡割課税道府県の知事に到達したものとみなす。
art-72-89-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-3
A filing under paragraph (1) made pursuant to that paragraph is deemed to have reached the governor of the prefecture taxing the transfer levy prescribed in that paragraph at the time when it is recorded in a file kept on a computer (including its input-output device) used by the Organization referred to in Article 762, item (i).
machine translation, not official
### 第七十二条の八十九の三（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — Special Provisions Where Filing by Electronic Data Processing System for Local Tax Procedures Is Difficult
caption: machine translation, not official
art-72-89-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3
**第一項** 前条第一項の事業者が、電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについて同項に規定する譲渡割課税道府県の知事の承認を受けたときは、当該譲渡割課税道府県の知事が指定する期間内に行う同項の申告については、同条の規定は、適用しない。消費税法第四十六条の三第二項の規定により同項の申請書をその納税地を所轄する税務署長に提出した前条第一項の事業者が、同法第四十六条の三第一項の承認を受け、又は同条第三項の却下の処分を受けていない旨を記載した総務省令で定める書類を、納税申告書等の提出期限の前日までに、又は納税申告書等に添付して当該提出期限までに、前条第一項に規定する譲渡割課税道府県の知事に提出した場合における当該税務署長が同法第四十六条の三第一項の規定により指定する期間（同条第五項の規定により当該期間として当該指定があつたものとみなされた期間を含む。）内に行う前条第一項の申告についても、同様とする。
art-72-89-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to file a tax return, etc. without applying that paragraph, if it has received the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph for filing a tax return, etc. without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by the governor of that prefecture taxing the transfer levy. The same applies to a filing under paragraph (1) of the preceding Article made within the period designated by the district director under Article 46-3, paragraph (1) of the Consumption Tax Act (including the period deemed to have been so designated as that period under paragraph (5) of that Article) in the case where a business operator referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 46-3, paragraph (2) of that Act to the district director having jurisdiction over its place for tax payment under that paragraph has, by the day before the deadline for filing the tax return, etc., or attached to the tax return, etc. by that deadline, submitted to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article a document specified by Order of the Ministry of Internal Affairs and Communications stating that it has not received the approval under Article 46-3, paragraph (1) of that Act or the disposition of dismissal under paragraph (3) of that Article.
machine translation, not official
**第二項** 前項前段の承認を受けようとする事業者は、同項前段の規定の適用を受けることが必要となつた事情、同項前段の規定による指定を受けようとする期間その他総務省令で定める事項を記載した申請書に総務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第七十二条の八十八第一項の規定による申告書の提出期限（同条第二項の規定による申告書にあつては、当該申告書が同条第一項の規定による申告書であるとした場合の提出期限）の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを前条第一項に規定する譲渡割課税道府県の知事に提出しなければならない。
art-72-89-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-2
A business operator seeking the approval referred to in the first sentence of the preceding paragraph must submit a written application stating the circumstances making it necessary to be subject to the application of the first sentence of that paragraph, the period for which it seeks designation under the first sentence of that paragraph, and other matters specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article, by 15 days before the start date of that period (or, where the date on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under Article 72-88, paragraph (1) (for a return under paragraph (2) of that Article, the deadline for filing on the assumption that the return were a return under paragraph (1) of that Article), and that deadline falls within that period, by that start date).
machine translation, not official
**第三項** 道府県知事は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
art-72-89-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-3
When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.
machine translation, not official
**第四項** 道府県知事は、第二項の申請書の提出があつた場合において、その申請につき第一項前段の承認又は前項の却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知しなければならない。
art-72-89-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-4
When a prefectural governor, where the written application under paragraph (2) has been submitted, grants the approval referred to in the first sentence of paragraph (1) or makes the disposition of dismissal under the preceding paragraph on that application, the governor must notify the business operator that submitted the application to that effect in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、当該申請書に記載した第一項前段の規定による指定を受けようとする期間の開始の日までに同項前段の承認又は第三項の却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を第一項前段の期間として同項前段の規定による指定があつたものと、それぞれみなす。
art-72-89-3/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-5
Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).
machine translation, not official
**第六項** 道府県知事は、第一項前段の規定の適用を受けている事業者につき、地方税関係手続用電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項前段の承認を取り消すことができる。
art-72-89-3/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-6
If a prefectural governor finds that a business operator that is subject to the application of the first sentence of paragraph (1) no longer has difficulty in using the electronic data processing system for local tax procedures, the governor may rescind the approval referred to in the first sentence of that paragraph.
machine translation, not official
**第七項** 道府県知事は、前項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知しなければならない。
art-72-89-3/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-7
When a prefectural governor makes the disposition referred to in the preceding paragraph, the governor must notify the business operator concerned in that disposition to that effect in writing.
machine translation, not official
**第八項** 第一項の規定の適用を受けている事業者は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他総務省令で定める事項を記載した届出書を同条第一項に規定する譲渡割課税道府県の知事に提出しなければならない。
art-72-89-3/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-8
A business operator that is subject to the application of paragraph (1), when it wishes to cease being subject to the application of paragraph (1) with respect to the filing under paragraph (1) of the preceding Article, must submit to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of that Article a written notification stating that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第九項** 第一項前段の規定の適用を受けている事業者につき、第六項の処分又は前項の届出書の提出があつたときは、これらの処分又は届出書の提出があつた日の翌日以後の第一項前段の期間内に行う前条第一項の申告については、第一項前段の規定は、適用しない。ただし、当該事業者が、同日以後新たに同項前段の承認を受けたときは、この限りでない。
art-72-89-3/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-9
If, with respect to a business operator subject to the application of the first sentence of paragraph (1), the disposition referred to in paragraph (6) or the submission of the written notification referred to in the preceding paragraph is made, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that business operator newly receives, on or after that day, the approval referred to in the first sentence of that paragraph.
machine translation, not official
**第十項** 第一項後段の規定の適用を受けている事業者につき、第八項の届出書の提出又は消費税法第四十六条の三第三項若しくは第六項の処分があつたときは、これらの届出書の提出又は処分があつた日の翌日以後の第一項後段の期間内に行う前条第一項の申告については、第一項後段の規定は、適用しない。ただし、当該事業者が、同日以後新たに同項後段の書類を提出したときは、この限りでない。
art-72-89-3/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-10
If, with respect to a business operator subject to the application of the second sentence of paragraph (1), the submission of the written notification referred to in paragraph (8) or the disposition under Article 46-3, paragraph (3) or (6) of the Consumption Tax Act is made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that business operator newly submits, on or after that day, the document referred to in the second sentence of that paragraph.
machine translation, not official
**第十一項** 総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織の故障その他の理由により、前条第一項の事業者で同項の規定により同項の申告を行うことが困難であると認めるものが多数に上ると認めるときは、同項の規定を適用しないで納税申告書等を提出することができる期間を指定することができる。
art-72-89-3/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-11
If, where a report has been made under Article 790-2, the Minister for Internal Affairs and Communications finds that, due to a failure of the electronic data processing system for local tax procedures or any other reason, there is a large number of business operators referred to in paragraph (1) of the preceding Article who are found to have difficulty making the filing under that paragraph pursuant to that paragraph, the Minister may designate a period during which a tax return, etc. may be filed without applying that paragraph.
machine translation, not official
**第十二項** 総務大臣は、前項の規定による指定をしたときは、直ちに、その旨を告示するとともに、道府県知事及び機構に通知しなければならない。
art-72-89-3/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-12
When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.
machine translation, not official
**第十三項** 前項の規定による告示があつたときは、第一項の規定にかかわらず、総務大臣が第十一項の規定により指定する期間内に行う前条第一項の申告については、同条の規定は、適用しない。
art-72-89-3/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-13
When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.
machine translation, not official
### 第七十二条の九十（更正の請求の特例） — Special Provisions on Requests for Reassessment
caption: machine translation, not official
art-72-90 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-90
**第一項** 第七十二条の八十八第一項若しくは第二項又は第七十二条の八十九第一項若しくは第二項の申告書を提出した事業者は、当該申告書に係る譲渡割額の算定の基礎となつた消費税の額又は第七十二条の八十八第二項の不足額に相当する還付金の額について税務官署の更正を受けたことに伴い当該申告書に係る譲渡割額が過大となる場合又は譲渡割に係る還付金の額が過少となる場合には、税務官署が当該更正の通知をした日から二月以内に限り、総務省令で定めるところにより、道府県知事に対し、当該譲渡割額又は譲渡割に係る還付金の額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、税務官署が当該更正の通知をした日を記載しなければならない。
art-72-90/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-90/par-1
A business operator that has filed a return under Article 72-88, paragraph (1) or (2) or Article 72-89, paragraph (1) or (2) may, if, in consequence of having received a reassessment by a national tax office with respect to the amount of consumption tax that formed the basis of calculating the amount of the transfer levy relating to that return, or the amount of the refund equivalent to the shortfall referred to in Article 72-88, paragraph (2), the amount of the transfer levy relating to that return becomes excessive or the amount of the refund relating to the transfer levy becomes insufficient, only within two months from the day on which the national tax office gave notice of that reassessment, as provided by Order of the Ministry of Internal Affairs and Communications, make a request for reassessment to the prefectural governor with respect to that amount of the transfer levy or the amount of the refund relating to the transfer levy. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment.
machine translation, not official
### 第七十二条の九十一（譲渡割に係る虚偽の中間申告に関する罪） — Offenses of False Interim Returns Concerning the Transfer Levy
caption: machine translation, not official
art-72-91 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91
**第一項** 第七十二条の八十七各項の規定による申告書で消費税法第四十三条第一項第四号に掲げる金額を記載したものに虚偽の記載をして提出したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-91/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91/par-1
If a person submits a return under any paragraph of Article 72-87 that states the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act with a false entry, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-91/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-91/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七十二条の九十二（譲渡割に係る故意不申告の罪） — Offenses of Intentional Failure to File Concerning the Transfer Levy
caption: machine translation, not official
art-72-92 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92
**第一項** 正当な理由がなくて第七十二条の八十八第一項の規定による申告書をその提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-72-92/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92/par-1
If a person, without justifiable grounds, fails to file a return under Article 72-88, paragraph (1) by the deadline for filing, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted in light of the circumstances.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-92/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-92/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七十二条の九十三（譲渡割の更正及び決定等） — Reassessment, Determination, etc. of the Transfer Levy
caption: machine translation, not official
art-72-93 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93
**第一項** 道府県知事は、第七十二条の八十八第一項若しくは第二項の規定による申告書又は第七十二条の八十九各項の規定による申告書（第七十二条の八十七各項の規定による申告書に係るものを除く。）の提出があつた場合において、当該申告に係る消費税額若しくはこれを課税標準として算定した譲渡割額がその調査により、消費税に関する法律の規定により申告し、修正申告し、更正され、若しくは決定された消費税額（以下本項において「確定消費税額」という。）若しくはこれを課税標準として算定すべき譲渡割額と異なることを発見したとき、又は当該申告に係る譲渡割に係る還付金の額がその調査したところと異なることを発見したときは、当該申告に係る確定消費税額若しくはこれを課税標準として算定した譲渡割額（第三項及び第四項において「譲渡割額等」という。）又は譲渡割に係る還付金の額を更正するものとする。
art-72-93/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-1
If a return under Article 72-88, paragraph (1) or (2), or a return under any paragraph of Article 72-89 (excluding a return relating to a return under any paragraph of Article 72-87), has been filed, and the prefectural governor discovers through an investigation that the amount of consumption tax relating to that filing, or the amount of the transfer levy calculated with it as the tax base, differs from the amount of consumption tax that has been declared in a return, declared in an amended return, reassessed or determined in accordance with the provisions of laws concerning consumption tax (hereinafter in this paragraph referred to as the "finalized amount of consumption tax"), or from the amount of the transfer levy to be calculated with it as the tax base, or discovers that the amount of the refund relating to the transfer levy in that filing differs from what the governor has investigated, the governor is to reassess the finalized amount of consumption tax relating to that filing or the amount of the transfer levy calculated with it as the tax base (referred to as the "transfer levy amount, etc." in paragraphs (3) and (4)), or the amount of the refund relating to the transfer levy.
machine translation, not official
**第二項** 道府県知事は、第七十二条の八十七各項の規定による申告書又は当該申告書に係る第七十二条の八十九各項の規定による申告書の提出があつた場合において、当該申告に係る譲渡割の中間納付額がその調査したところと異なることを発見したときは、当該譲渡割の中間納付額を更正するものとする。
art-72-93/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-2
If a return under any paragraph of Article 72-87, or a return under any paragraph of Article 72-89 relating to that return, has been filed, and the prefectural governor discovers that the interim payment of the transfer levy relating to that filing differs from what the governor has investigated, the governor is to reassess that interim payment of the transfer levy.
machine translation, not official
**第三項** 道府県知事は、納税者が第七十二条の八十八第一項の規定による申告書を提出しなかつた場合においては、その調査により申告すべき譲渡割額等を決定するものとする。
art-72-93/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-3
If a taxpayer has not filed a return under Article 72-88, paragraph (1), the prefectural governor is to determine, based on an investigation, the transfer levy amount, etc. that should be declared.
machine translation, not official
**第四項** 道府県知事は、第一項、第二項若しくは本項の規定による更正又は前項の規定による決定をした場合において、当該更正又は決定をした譲渡割額等、譲渡割に係る還付金の額又は譲渡割の中間納付額がその調査したところと異なることを発見したときは、当該譲渡割額等、譲渡割に係る還付金の額又は譲渡割の中間納付額を更正するものとする。
art-72-93/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
If the prefectural governor has made a reassessment under paragraph (1), (2) or this paragraph or a determination under the preceding paragraph, and discovers that the transfer levy amount, etc., the amount of the refund relating to the transfer levy, or the interim payment of the transfer levy that was reassessed or determined differs from what the governor has investigated, the governor is to reassess that transfer levy amount, etc., amount of the refund relating to the transfer levy, or interim payment of the transfer levy.
machine translation, not official
**第五項** 道府県知事は、前各項の規定により更正し、又は決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
art-72-93/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-5
If the prefectural governor has made a reassessment or determination under the preceding paragraphs, the governor must notify the taxpayer of it without delay.
machine translation, not official
**第六項** 道府県の徴税吏員は、第一項、第二項若しくは第四項の規定による更正又は第三項の規定による決定があつた場合において、不足税額（更正による不足税額又は決定による税額をいい、譲渡割に係る還付金の額に相当する税額が過大であつたことによる納付すべき額を含む。）があるときは、前項の規定による通知をした日から一月を経過した日を納期限としてこれを徴収しなければならない。
art-72-93/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-6
If a reassessment under paragraph (1), (2) or (4) or a determination under paragraph (3) has been made and there is a tax deficiency (meaning the tax deficiency due to the reassessment or the tax amount due to the determination, and including the amount to be paid due to the amount of tax equivalent to the amount of the refund relating to the transfer levy having been excessive), a prefectural tax collection official must collect it with the day on which one month has elapsed from the day on which the notice under the preceding paragraph was given as the due date for payment.
machine translation, not official
### 第七十二条の九十四（課税資産の譲渡等及び特定課税仕入れに係る消費税に関する書類の供覧等） — Making Available for Inspection, etc. of Documents Concerning Consumption Tax on Transfers, etc. of Taxable Assets and Specified Taxable Purchases
caption: machine translation, not official
art-72-94 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-94
**第一項** 道府県知事が譲渡割の賦課徴収について、政府に対し、課税資産の譲渡等及び特定課税仕入れに係る消費税の納税義務者が政府に提出した申告書又は政府がした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
art-72-94/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-94/par-1
If a prefectural governor requests the national government, for the assessment and collection of the transfer levy, to allow inspection or recording of returns that persons liable for consumption tax on transfers, etc. of taxable assets and specified taxable purchases submitted to the national government, or of documents relating to reassessments or determinations made by the national government, the national government is to allow the prefectural governor or an official designated by the governor to inspect or record the relevant documents.
machine translation, not official
**第二項** 政府は、課税資産の譲渡等又は特定課税仕入れに係る消費税に係る更正又は決定の通知をした場合には、遅滞なく、当該更正又は決定に係る課税資産の譲渡等又は特定課税仕入れの対価の額及び消費税額を当該更正又は決定に係る消費税額の算定に係る課税期間の開始の日現在における譲渡割課税道府県の知事に通知しなければならない。
art-72-94/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-94/par-2
When the national government gives notice of a reassessment or determination concerning consumption tax on a transfer, etc. of taxable assets or a specified taxable purchase, it must notify, without delay, the governor of the prefecture taxing the transfer levy as of the first day of the taxable period for the calculation of the amount of consumption tax relating to that reassessment or determination, of the amount of consideration for the transfer, etc. of taxable assets or specified taxable purchase and the amount of consumption tax relating to that reassessment or determination.
machine translation, not official
### 第七十二条の九十五（譲渡割の脱税に関する罪） — Offenses of Tax Evasion Concerning the Transfer Levy
caption: machine translation, not official
art-72-95 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-72-95/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1
In any of the following cases, the person who committed the violation is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**一** 偽りその他不正の行為により、譲渡割の全部又は一部を免れたとき。
art-72-95/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1/item-1
if the person evades the whole or a part of the transfer levy by deception or other wrongful acts;
machine translation, not official
**二** 偽りその他不正の行為により、第七十二条の八十八第二項若しくは第三項の規定による還付を受け、又は第七十二条の九十三第一項若しくは第四項の規定による更正による還付（更正の請求に基づく更正によるものに限る。）を受けたとき。
art-72-95/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1/item-2
if the person, by deception or other wrongful acts, receives a refund under Article 72-88, paragraph (2) or (3), or a refund by a reassessment under Article 72-93, paragraph (1) or (4) (limited to a reassessment based on a request for reassessment).
machine translation, not official
**第二項** 前項第二号の罪の未遂（第七十二条の八十八第二項に規定する申告書又は第二十条の九の三第三項に規定する更正請求書（第七十二条の九十三第一項又は第四項の規定による更正による還付のうち譲渡割の中間納付額に係るもの以外のものを受けようとするものに限る。）を提出した場合に限る。）は、罰する。
art-72-95/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-2
An attempt to commit the offense under item (ii) of the preceding paragraph (limited to the case where the person has submitted the return prescribed in Article 72-88, paragraph (2) or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (limited to one by which the person seeks to receive a refund by a reassessment under Article 72-93, paragraph (1) or (4) other than a refund relating to the interim payment of the transfer levy)) is punishable.
machine translation, not official
**第三項** 第一項第一号の免れた税額若しくは同項第二号の還付を受けた金額又は前項の犯罪に係る還付を受けようとした金額が千万円を超える場合には、情状により、当該各項の罰金の額は、当該各項の規定にかかわらず、千万円を超える額でその免れた税額若しくは還付を受けた金額又は還付を受けようとした金額に相当する額以下の額とすることができる。
art-72-95/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-3
If the amount of tax evaded as referred to in paragraph (1), item (i), the amount of the refund received as referred to in item (ii) of that paragraph, or the amount of the refund sought to be received in the offense referred to in the preceding paragraph exceeds 10,000,000 yen, then, depending on the circumstances, the amount of the fine under those paragraphs may, notwithstanding those paragraphs, be an amount exceeding 10,000,000 yen that is equal to or less than the amount of tax evaded, the amount of the refund received, or the amount of the refund sought to be received.
machine translation, not official
**第四項** 第一項第一号に規定するもののほか、第七十二条の八十八第一項の規定による申告書をその提出期限までに提出しないことにより、譲渡割の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-72-95/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-4
In addition to what is prescribed in paragraph (1), item (i), if a person evades the whole or a part of the transfer levy by not filing a return under Article 72-88, paragraph (1) by the deadline for filing, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第五項** 前項の免れた税額が五百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-72-95/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-5
If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第六項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項、第二項又は第四項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-72-95/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-6
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
**第七項** 前項の規定により第一項、第二項又は第四項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-72-95/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-7
Where a fine is imposed on a corporation or a person for a violation under paragraph (1), (2) or (4) pursuant to the preceding paragraph, the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
**第八項** 人格のない社団等について第六項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-95/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-8
Where the provisions of paragraph (6) apply to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality in its procedural acts, and the provisions of laws and regulations concerning criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七十二条の九十六から第七十二条の九十九まで 〔削除 / repealed〕
art-72-96-to-72-99 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-96-to-72-99
**第一項** 削除
art-72-96-to-72-99/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-96-to-72-99/par-1
no English for this paragraph
## 第三款 貨物割 — Subsection 3 Cargo Levy
heading: machine translation, not official
ch-2/sec-3/subsec-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#ch-2/sec-3/subsec-3
### 第七十二条の百（貨物割の賦課徴収等） — Assessment and Collection, etc. of the Cargo Levy
caption: machine translation, not official
art-72-100 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100
**第一項** 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。
art-72-100/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100/par-1
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.
machine translation, not official
**第二項** 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。
art-72-100/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100/par-2
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.
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### 第七十二条の百一（貨物割の申告） — Returns for the Cargo Levy
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art-72-101 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101
**第一項** 消費税法第四十七条第一項の規定により消費税に係る申告書を提出する義務がある者は、前章第二節から第十四節までの規定にかかわらず、当該申告書に記載すべき同項第二号に掲げる課税標準額に対する消費税額、これを課税標準として算定した貨物割額その他必要な事項を記載した申告書を、消費税の申告の例により、消費税の申告と併せて、税関長に提出しなければならない。
art-72-101/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101/par-1
A person who is under an obligation to file a return concerning consumption tax under Article 47, paragraph (1) of the Consumption Tax Act must, notwithstanding the provisions of Sections 2 through 14 of the preceding Chapter, submit to the director-general of a customs house, in accordance with the rules for filing for consumption tax and together with the filing for consumption tax, a return stating the amount of consumption tax on the tax base amount set forth in item (ii) of that paragraph that is to be stated in that return, the amount of the cargo levy calculated with it as the tax base, and other necessary matters.
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### 第七十二条の百二（貨物割に係る故意不申告の罪） — Offenses of Intentional Failure to File Concerning the Cargo Levy
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art-72-102 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102
**第一項** 正当な理由がなくて前条の規定による申告書をその提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-72-102/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102/par-1
If a person, without justifiable grounds, fails to file a return under the preceding Article by the deadline for filing, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted in light of the circumstances.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-102/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
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**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-102/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
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### 第七十二条の百三（貨物割の納付等） — Payment, etc. of the Cargo Levy
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art-72-103 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103
**第一項** 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。
art-72-103/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103/par-1
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.
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**第二項** 貨物割及び消費税の納付があつた場合においては、その納付額を第七十二条の百又は第七十二条の百一の規定により併せて賦課され又は申告された貨物割及び消費税の額にあん分した額に相当する貨物割及び消費税の納付があつたものとする。
art-72-103/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103/par-2
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.
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**第三項** 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。
art-72-103/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
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).
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### 第七十二条の百四（貨物割の還付等） — Refund, etc. of the Cargo Levy
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art-72-104 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104
**第一項** 国は、輸入品に対する内国消費税の徴収等に関する法律の規定により消費税の全部又は一部に相当する金額を還付する場合においては、消費税の還付の例により、前条第一項の規定により当該消費税と併せて納付された貨物割の全部又は一部に相当する金額を還付しなければならない。この場合においては、当該還付すべき消費税に係る還付金に相当する額に七十八分の二十二を乗じて得た額を還付するものとする。
art-72-104/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104/par-1
When the national government refunds an amount equivalent to the whole or part of consumption tax under the provisions of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, it must, in accordance with the rules for refund of consumption tax, refund an amount equivalent to the whole or part of the cargo levy paid together with that consumption tax under paragraph (1) of the preceding Article. In this case, the amount to be refunded is the amount obtained by multiplying the amount equivalent to the refund relating to the consumption tax to be refunded by 22/78.
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**第二項** 国は、貨物割に係る過誤納金があるときは、前章第二節から第十四節までの規定にかかわらず、消費税に係る過誤納金の還付の例により、遅滞なく、金銭で還付しなければならない。
art-72-104/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104/par-2
When there is an overpayment or payment by mistake concerning the cargo levy, the national government must, notwithstanding the provisions of Sections 2 through 14 of the preceding Chapter, refund it in money without delay, in accordance with the rules for refund of overpayments or payments by mistake concerning consumption tax.
machine translation, not official
**第三項** 前二項の規定による貨物割に係る還付金又は過誤納金（これらに加算すべき還付加算金を含む。以下本項、次条及び第七十二条の百七において「還付金等」という。）の還付は、消費税に係る還付金等の還付と併せて行わなければならない。
art-72-104/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104/par-3
The refund of a refund or of an overpayment or payment by mistake concerning the cargo levy under the preceding two paragraphs (including interest on refund to be added to them; hereinafter in this paragraph, the following Article and Article 72-107 referred to as "refunds, etc.") must be made together with the refund of refunds, etc. concerning consumption tax.
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### 第七十二条の百五（貨物割に係る還付金等の道府県への払込額からの控除等） — Deduction, etc. of Refunds, etc. Concerning the Cargo Levy from the Amounts Remitted to Prefectures
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art-72-105 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105
**第一項** 国は、前条の規定により貨物割に係る還付金等を還付した場合には、当該還付金等に相当する額を、当該貨物割に係る第七十二条の百三第三項に規定する道府県に同項の規定により払い込む貨物割として納付された額で当該還付金等を還付した日の属する月に納付されたものの総額から控除するものとする。
art-72-105/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105/par-1
When the national government has refunded refunds, etc. concerning the cargo levy under the preceding Article, it is to deduct an amount equivalent to those refunds, etc. from the total amount paid as the cargo levy in the month that includes the day on which those refunds, etc. were refunded, which is to be remitted under Article 72-103, paragraph (3) to the prefecture prescribed in that paragraph relating to that cargo levy.
machine translation, not official
**第二項** 貨物割として納付された額の総額から前項の規定によりその相当額が控除された還付金等について返納があつた場合その他政令で定める事由が生じた場合には、当該返納があつた額その他政令で定める額に相当する額を、第七十二条の百三第三項の規定により当該道府県に払い込む貨物割として納付された額で当該返納があつた又は政令で定める事由が生じた日の属する月に納付されたものの総額に加算するものとする。
art-72-105/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105/par-2
Where refunds, etc. an amount equivalent to which has been deducted from the total amount paid as the cargo levy under the preceding paragraph are returned, or where any other grounds specified by Cabinet Order arise, an amount equivalent to the amount returned or any other amount specified by Cabinet Order is to be added to the total amount paid as the cargo levy in the month that includes the day on which that return was made or those grounds specified by Cabinet Order arose, which is to be remitted to that prefecture under Article 72-103, paragraph (3).
machine translation, not official
**第三項** 第一項の規定により控除すべき還付金等に相当する額が、当該還付金等を還付した日の属する月に貨物割として納付された額の総額（同月に前項の規定による加算すべき額がある場合にあつては、これを加算した額）を超える場合には、当該超える額に相当する還付金等をその翌月に還付したものとみなして、第一項の規定を適用する。
art-72-105/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105/par-3
If the amount equivalent to the refunds, etc. to be deducted under paragraph (1) exceeds the total amount paid as the cargo levy in the month that includes the day on which those refunds, etc. were refunded (where there is an amount to be added under the preceding paragraph in that month, the amount including that addition), paragraph (1) applies as though refunds, etc. equivalent to the excess amount had been refunded in the following month.
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### 第七十二条の百六（貨物割に係る延滞税等の計算） — Calculation of Delinquent Tax, etc. Concerning the Cargo Levy
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art-72-106 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106
**第一項** 貨物割に係る延滞税及び加算税並びに消費税に係る延滞税及び加算税並びにこれらの延滞税の免除に係る金額（以下本条において「延滞税等」という。）の計算については、貨物割及び消費税の合算額によつて行い、算出された延滞税等をその計算の基礎となつた貨物割及び消費税の額にあん分した額に相当する金額を貨物割又は消費税に係る延滞税等の額とする。
art-72-106/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106/par-1
The calculation of delinquent tax and penalty tax concerning the cargo levy, delinquent tax and penalty tax concerning consumption tax, and the amounts relating to exemption from those delinquent taxes (hereinafter in this Article referred to as "delinquent tax, etc.") is to be made on the combined amount of the cargo levy and consumption tax, and the amount obtained by apportioning the delinquent tax, etc. so calculated in proportion to the amounts of the cargo levy and consumption tax that formed the basis of the calculation is the amount of delinquent tax, etc. concerning the cargo levy or consumption tax respectively.
machine translation, not official
**第二項** 貨物割及び消費税に係る還付加算金の計算については、貨物割及び消費税に係る還付金又は過誤納金の合算額によつて行い、算出された還付加算金をその計算の基礎となつた貨物割及び消費税に係る還付金又は過誤納金の額にあん分した額に相当する金額を貨物割又は消費税に係る還付加算金の額とする。
art-72-106/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106/par-2
The calculation of interest on refund concerning the cargo levy and consumption tax is to be made on the combined amount of refunds or overpayments or payments by mistake concerning the cargo levy and consumption tax, and the amount obtained by apportioning the interest on refund so calculated in proportion to the amounts of the refunds or overpayments or payments by mistake concerning the cargo levy and consumption tax that formed the basis of the calculation is the amount of interest on refund concerning the cargo levy or consumption tax respectively.
machine translation, not official
**第三項** 前二項の規定により貨物割及び消費税に係る延滞税等及び還付加算金の計算をする場合の端数計算は、貨物割及び消費税を一の税とみなしてこれを行う。
art-72-106/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106/par-3
The calculation of fractions in calculating delinquent tax, etc. and interest on refund concerning the cargo levy and consumption tax under the preceding two paragraphs is to be made by treating the cargo levy and consumption tax as one tax.
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### 第七十二条の百七（貨物割に係る充当等の特例） — Special Provisions on Appropriation, etc. Concerning the Cargo Levy
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art-72-107 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107
**第一項** 国税通則法第五十七条の規定は、次の各号のいずれかに該当する還付金等については適用しない。
art-72-107/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-1
The provisions of Article 57 of the Act on General Rules for National Taxes do not apply to refunds, etc. that fall under any of the following items:
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**一** 第七十二条の百の規定により併せて更正され若しくは決定され若しくは第七十二条の百一の規定により併せて申告され又は第七十二条の百三の規定により併せて納付された貨物割及び消費税に係る還付金等の還付を受けるべき者につき納付すべきこととなつている国税がある場合における当該還付金等
art-72-107/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-1/item-1
refunds, etc. in a case where there are national taxes that have become payable by a person who is to receive refunds, etc. concerning the cargo levy and consumption tax that were jointly reassessed or determined under Article 72-100, jointly declared under Article 72-101, or jointly paid under Article 72-103;
machine translation, not official
**二** 国税に係る還付金等（前号に該当するものを除く。）の還付を受けるべき者につき第七十二条の百又は第七十二条の百一の規定により併せて賦課され又は申告された貨物割及び消費税で納付すべきこととなつているもの（次項及び第三項において「未納貨物割等」という。）がある場合における当該還付金等
art-72-107/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-1/item-2
refunds, etc. concerning national taxes (excluding those falling under the preceding item) in a case where there are cargo levy and consumption tax that were jointly assessed or declared under Article 72-100 or Article 72-101 and that have become payable by the person who is to receive those refunds, etc. (hereinafter in paragraphs (2) and (3) referred to as "unpaid cargo levy, etc.").
machine translation, not official
**第二項** 前項第一号に規定する場合にあつては、同号の還付金等の還付を受けるべき者は、当該還付をすべき税関長に対し、当該還付金等（未納貨物割等又は納付すべきこととなつているその他の国税に係る金額に相当する額を限度とする。）により未納貨物割等又は納付すべきこととなつているその他の国税を納付することを委託したものとみなす。
art-72-107/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-2
In the case prescribed in item (i) of the preceding paragraph, the person who is to receive the refunds, etc. referred to in that item is deemed to have entrusted the director-general of the customs house responsible for the refund with paying the unpaid cargo levy, etc. or the other national taxes that have become payable with those refunds, etc. (limited to an amount equivalent to the amount relating to the unpaid cargo levy, etc. or the other national taxes that have become payable).
machine translation, not official
**第三項** 第一項第二号に規定する場合にあつては、同号の還付金等の還付を受けるべき者は、当該還付をすべき税関長に対し、当該還付金等（未納貨物割等に係る金額に相当する額を限度とする。）により未納貨物割等を納付することを委託したものとみなす。
art-72-107/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-3
In the case prescribed in paragraph (1), item (ii), the person who is to receive the refunds, etc. referred to in that item is deemed to have entrusted the director-general of the customs house responsible for the refund with paying the unpaid cargo levy, etc. with those refunds, etc. (limited to an amount equivalent to the amount relating to the unpaid cargo levy, etc.).
machine translation, not official
**第四項** 前二項の規定が適用される場合には、これらの規定の委託をするのに適することとなつた時として政令で定める時に、その委託納付に相当する額の還付及び納付があつたものとみなす。
art-72-107/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-4
Where the preceding two paragraphs apply, an amount equivalent to the entrusted payment is deemed to have been refunded and paid at the time specified by Cabinet Order as the time at which it has become appropriate to make the entrustment under those provisions.
machine translation, not official
**第五項** 第二項又は第三項の規定が適用される場合には、これらの規定による納付をした税関長は、遅滞なく、その旨をこれらの規定により委託したものとみなされた者に通知しなければならない。
art-72-107/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-5
Where paragraph (2) or (3) applies, the director-general of the customs house that made the payment under those provisions must, without delay, notify the person deemed to have made the entrustment under those provisions to that effect.
machine translation, not official
### 第七十二条の百八（貨物割に係る処分に関する不服審査等の特例） — Special Provisions on Review of Appeals, etc. Concerning Dispositions Relating to the Cargo Levy
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art-72-108 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-108
**第一項** 第七十二条の百第一項の規定により税関長が消費税の賦課徴収の例により消費税と併せて賦課徴収を行う貨物割に関する処分は、不服申立て及び訴訟については、国税に関する法律に基づく処分とみなして、国税通則法第八章の規定を適用する。この場合において、同法第百五条第二項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の貨物割」と、同条第三項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の貨物割」と、同条第四項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の貨物割」と、「当該国税」とあるのは「当該国税若しくは地方消費税の貨物割」と、同条第五項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の貨物割」と、同条第六項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の貨物割」とする。
art-72-108/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-108/par-1
A disposition concerning the cargo levy for which the director-general of a customs house carries out assessment and collection together with consumption tax, in accordance with the rules for the assessment and collection of consumption tax, under Article 72-100, paragraph (1) is deemed, with respect to appeals and litigation, to be a disposition under a law concerning national taxes, and Chapter VIII of the Act on General Rules for National Taxes applies. In this case, in Article 105, paragraph (2) of that Act, the phrase "national tax connected with the disposition" is deemed to be replaced with "national tax or the cargo levy of the local consumption tax connected with the disposition"; in paragraph (3) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition"; in paragraph (4) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition" and "that national tax" with "that national tax or the cargo levy of the local consumption tax"; in paragraph (5) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition"; and in paragraph (6) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition".
machine translation, not official
**第二項** 前項の規定により国税に関する法律に基づく処分とみなされた処分に係る貨物割又は消費税に係る国税通則法第五十八条第一項第一号イに規定する更正決定等（以下本項において「更正決定等」という。）について不服申立てがされている場合において、当該貨物割又は消費税と納税義務者が同一である他の消費税又は貨物割についてされた更正決定等があるときは、同法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の消費税又は貨物割についてされた更正決定等は、当該貨物割又は消費税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。
art-72-108/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-108/par-2
If an appeal has been filed against a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of the Act on General Rules for National Taxes (hereinafter in this paragraph referred to as a "reassessment or determination, etc.") relating to a cargo levy or consumption tax regarding a disposition deemed under the preceding paragraph to be a disposition made under laws relating to national taxes, and a reassessment or determination, etc. has been made regarding another consumption tax or cargo levy for which the person liable for tax is the same as for that cargo levy or consumption tax, then for the purpose of applying the provisions of Article 90, paragraph (1) or (2), Article 104, paragraph (2), or Article 115, paragraph (1), item (ii) of that Act, the reassessment or determination, etc. made regarding that other consumption tax or cargo levy is deemed to be another reassessment or determination, etc. made regarding the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act for that cargo levy or consumption tax.
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### 第七十二条の百九（貨物割の脱税に関する罪） — Offenses Concerning Evasion of the Cargo Levy
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art-72-109 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109
**第一項** 偽りその他不正の行為により貨物割の全部又は一部を免れ、又は免れようとしたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-72-109/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-1
If a person has evaded or attempted to evade all or part of the cargo levy by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れ、又は免れようとした税額の十倍が千万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、千万円を超える額でその免れ、又は免れようとした税額の十倍に相当する額以下の額とすることができる。
art-72-109/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-2
If ten times the tax amount evaded or attempted to be evaded under the preceding paragraph exceeds 10,000,000 yen, the amount of the fine under that paragraph may, in light of the circumstances and notwithstanding the provisions of that paragraph, be an amount exceeding 10,000,000 yen and not more than the amount equivalent to ten times the tax amount evaded or attempted to be evaded.
machine translation, not official
**第三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-109/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-3
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
**第四項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-72-109/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-4
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
**第五項** 人格のない社団等について第三項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-109/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-5
If the provisions of paragraph (3) apply to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality in its procedural acts, and the provisions of laws on criminal proceedings applicable where a corporation is the defendant or suspect apply mutatis mutandis.
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### 第七十二条の百十
art-72-110 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110
**第一項** 偽りその他不正の行為により第七十二条の百四第一項の規定による還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-72-110/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-1
If a person has received a refund under Article 72-104, paragraph (1) by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の還付を受けた金額の三倍が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超え当該相当額の三倍以下の額とすることができる。
art-72-110/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-2
If three times the amount of the refund received under the preceding paragraph exceeds 1,000,000 yen, the amount of the fine under that paragraph may, in light of the circumstances and notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not more than three times the relevant amount.
machine translation, not official
**第三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-110/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-3
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
**第四項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-72-110/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-4
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
### 第七十二条の百十一（貨物割に係る犯則事件の調査及び処分の特例） — Special Provisions on the Investigation and Disposition of Criminal Tax Cases Concerning the Cargo Levy
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art-72-111 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111
**第一項** 貨物割に関する犯則事件については、前章第十六節の規定にかかわらず、税関長又は税関職員を国税局長若しくは税務署長又は国税庁、国税局若しくは税務署の当該職員とみなして、国税通則法第十一章（第百五十三条及び第百五十四条第一項を除く。）の規定を適用する。
art-72-111/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111/par-1
With respect to a criminal tax case concerning the cargo levy, notwithstanding the provisions of Section 16 of the preceding Chapter, the provisions of Chapter XI of the Act on General Rules for National Taxes (excluding Article 153 and Article 154, paragraph (1)) apply by deeming a director-general of a customs house or customs official to be a regional commissioner or district director, or a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office.
machine translation, not official
**第二項** 国税通則法第百五十三条第五項の規定は、前項の犯則事件を国税庁、国税局又は税務署の当該職員及び税関職員が発見した場合について準用する。この場合において、同条第五項中「税務署の当該職員」とあるのは「税務署の当該職員（税関職員が最初に発見したときは、当該発見地又は犯則物件の輸入地若しくは納税地を所轄する税関の税関職員）」と、「国税局の当該職員」とあるのは「国税局の当該職員（税関職員が最初に発見したときは、当該発見地又は犯則物件の輸入地若しくは納税地を所轄する税関の税関職員）」と読み替えるものとする。
art-72-111/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111/par-2
The provisions of Article 153, paragraph (5) of the Act on General Rules for National Taxes apply mutatis mutandis where a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office and a customs official have discovered the criminal tax case referred to in the preceding paragraph. In this case, in paragraph (5) of that Article, the phrase "the relevant officials of the tax office" is deemed to be replaced with "the relevant officials of the tax office (or, if a customs official first discovered the case, the customs officials of the customs house having jurisdiction over the place of discovery, the place of import of the object of the offense, or the place for tax payment)", and the phrase "the relevant officials of the Regional Taxation Bureau" is deemed to be replaced with "the relevant officials of the Regional Taxation Bureau (or, if a customs official first discovered the case, the customs officials of the customs house having jurisdiction over the place of discovery, the place of import of the object of the offense, or the place for tax payment)".
machine translation, not official
**第三項** 第一項の場合において、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を課税標準として課する貨物割に関する犯則事件は、間接国税以外の国税に関する犯則事件とし、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貨物割に関する犯則事件は、間接国税に関する犯則事件とする。
art-72-111/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111/par-3
In the case referred to in paragraph (1), a criminal tax case concerning the cargo levy imposed with the amount of consumption tax on the tax base set forth in Article 47, paragraph (1), item (ii) of the Consumption Tax Act as its tax base is to be a criminal tax case concerning a national tax other than an indirect national tax, and a criminal tax case concerning the cargo levy imposed with the amount of consumption tax to be collected under Article 50, paragraph (2) of that Act (not including the amount of delinquent tax relating to consumption tax) as its tax base is to be a criminal tax case concerning an indirect national tax.
machine translation, not official
### 第七十二条の百十二（貨物割の賦課徴収又は申告納付に関する報告等） — Reports, etc. on the Assessment and Collection or Filing and Payment of the Cargo Levy
caption: machine translation, not official
art-72-112 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-112
**第一項** 税関長は、政令で定めるところにより、道府県知事に対し、貨物割の申告の件数、貨物割額、貨物割に係る滞納の状況その他必要な事項を報告するものとする。
art-72-112/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-112/par-1
A director-general of a customs house is to report to the prefectural governor, as provided by Cabinet Order, the number of cargo levy filings, the cargo levy amount, the status of delinquency in the cargo levy, and other necessary matters.
machine translation, not official
**第二項** 道府県知事は、税関長に対し、必要があると認める事項を示して、当該税関長に係る貨物割の賦課徴収又は申告納付に関する事項について、これらに関する書類を閲覧し、又は記録することを請求することができる。この場合において、当該請求に理由があると認めるときは、税関長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
art-72-112/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-112/par-2
The prefectural governor may request the director-general of a customs house, specifying the matters the governor finds necessary, to allow the governor to inspect or record the documents relating to matters concerning the assessment and collection or filing and payment of the cargo levy under that director-general's charge. In this case, if the director-general of a customs house finds the request to be well-founded, the director-general is to allow the prefectural governor or an official designated by the governor to inspect or record the relevant documents.
machine translation, not official
**第三項** 税関長は、貨物割の賦課徴収を行うため必要があるときは、道府県知事及び市町村長に対し、当該事務に関し参考となるべき資料又は情報の提供その他の協力を求めることができる。
art-72-112/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-112/par-3
If necessary for carrying out the assessment and collection of the cargo levy, a director-general of a customs house may request the prefectural governor and the mayor of the municipality to provide materials or information that would serve as a reference for that work, or to give other cooperation.
machine translation, not official
### 第七十二条の百十三（貨物割に係る徴収取扱費の支払） — Payment of Collection Handling Fees for the Cargo Levy
caption: machine translation, not official
art-72-113 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113
**第一項** 道府県は、国が貨物割の賦課徴収に関する事務を行うために要する費用を補償するため、政令で定めるところにより、徴収取扱費を国に支払わなければならない。
art-72-113/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-1
A prefecture must pay the collection handling fee to the national government, as provided by Cabinet Order, in order to compensate the costs required for the national government to perform the work relating to the assessment and collection of the cargo levy.
machine translation, not official
**第二項** 国は、政令で定めるところにより、前項の徴収取扱費の算定に関し必要な事項を道府県知事に通知しなければならない。
art-72-113/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-2
The national government must notify the prefectural governor, as provided by Cabinet Order, of the matters necessary for calculating the collection handling fee under the preceding paragraph.
machine translation, not official
**第三項** 道府県知事は、前項の規定による通知があつた場合においては、その通知があつた日から三十日以内に、第一項の徴収取扱費を支払うものとする。
art-72-113/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-3
If the prefectural governor has received the notification under the preceding paragraph, the governor is to pay the collection handling fee under paragraph (1) within 30 days from the date of that notification.
machine translation, not official
## 第四款 清算及び交付 — Subsection 4 Settlement and Distribution
heading: machine translation, not official
ch-2/sec-3/subsec-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#ch-2/sec-3/subsec-4
### 第七十二条の百十四（地方消費税の清算） — Settlement of the Local Consumption Tax
caption: machine translation, not official
art-72-114 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114
**第一項** 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。
art-72-114/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
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.
machine translation, not official
**第二項** 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。
art-72-114/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-2
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.
machine translation, not official
**第三項** 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。
art-72-114/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-3
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.
machine translation, not official
**第四項** 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（統計法第二条第四項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。
art-72-114/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-4
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 Article 2, paragraph (4) of the Statistics Act) 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).
machine translation, not official
**第五項** 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。
art-72-114/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-5
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.
machine translation, not official
### 第七十二条の百十五（地方消費税の市町村に対する交付） — Distribution of the Local Consumption Tax to Municipalities
caption: machine translation, not official
art-72-115 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115
**第一項** 道府県は、前条第一項に規定する合算額の二十二分の十に相当する額から第七十二条の百十三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に、前条第一項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の二分の一に相当する額を、政令で定めるところにより、当該道府県内の市町村（特別区を含む。以下この条及び次条において同じ。）に対し、官報で公示された最近の国勢調査の結果による各市町村の人口及び統計法第二条第四項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よる各市町村の従業者数に按分して交付するものとする。
art-72-115/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115/par-1
A prefecture is to distribute one half of the total amount obtained by adding, to the amount obtained by deducting the amount equivalent to the sum paid to the national government under Article 72-113, paragraph (1) from the amount equivalent to 10/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (1) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture (including special wards; the same applies in this Article and the following Article), as provided by Cabinet Order, prorated in accordance with the population of each municipality according to the results of the most recent national census publicly announced in the Official Gazette and the number of workers in each municipality according to 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 Article 2, paragraph (4) of the Statistics Act.
machine translation, not official
**第二項** 道府県は、前条第一項に規定する合算額の二十二分の十二に相当する額に、同条第二項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の二分の一に相当する額を、政令で定めるところにより、当該道府県内の市町村に対し、前項の人口に按分して交付するものとする。
art-72-115/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115/par-2
A prefecture is to distribute one half of the total amount obtained by adding, to the amount equivalent to 12/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (2) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture, as provided by Cabinet Order, prorated in accordance with the population referred to in the preceding paragraph.
machine translation, not official
**第三項** 第一項の場合においては、市町村に対して交付すべき額の二分の一の額を同項の人口で、他の二分の一の額を同項の従業者数で按分するものとする。
art-72-115/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115/par-3
In the case referred to in paragraph (1), one half of the amount to be distributed to the municipalities is to be prorated in accordance with the population referred to in that paragraph, and the other half in accordance with the number of workers referred to in that paragraph.
machine translation, not official
## 第五款 使途等 — Subsection 5 Use, etc.
heading: machine translation, not official
ch-2/sec-3/subsec-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#ch-2/sec-3/subsec-5
### 第七十二条の百十六（地方消費税の使途） — Use of the Local Consumption Tax
caption: machine translation, not official
art-72-116 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-116
**第一項** 道府県は、前条第二項に規定する合計額から同項の規定により当該道府県内の市町村に交付した額を控除した額に相当する額を、消費税法第一条第二項に規定する経費その他社会保障施策（社会福祉、社会保険及び保健衛生に関する施策をいう。次項において同じ。）に要する経費に充てるものとする。
art-72-116/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-116/par-1
A prefecture is to allocate an amount equivalent to the amount obtained by deducting from the total amount prescribed in paragraph (2) of the preceding Article the amount distributed under that paragraph to the municipalities within that prefecture to expenditures prescribed in Article 1, paragraph (2) of the Consumption Tax Act and other expenditures required for social security measures (meaning measures concerning social welfare, social insurance and public health; the same applies in the following paragraph).
machine translation, not official
**第二項** 市町村は、前条第二項の規定により道府県から交付を受けた額に相当する額を、消費税法第一条第二項に規定する経費その他社会保障施策に要する経費に充てるものとする。
art-72-116/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-116/par-2
A municipality is to allocate an amount equivalent to the amount distributed to it by a prefecture under paragraph (2) of the preceding Article to expenditures prescribed in Article 1, paragraph (2) of the Consumption Tax Act and other expenditures required for social security measures.
machine translation, not official
### 第七十二条の百十七（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-72-117 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-117
**第一項** 第七十二条の七十八から前条までに定めるもののほか、本節の規定の実施のための手続その他その施行に関し必要な事項は、政令で定める。
art-72-117/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-117/par-1
In addition to what is provided for in Articles 72-78 through the preceding Article, procedures for implementing the provisions of this Section and other matters necessary for their enforcement are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-72-77/par-1/item-1: 次条第二項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
- art-72-77/par-1/item-2: 消費税法第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-72-77/par-1/item-3: 消費税法第四十七条第一項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-72-77/par-1/item-3: 同法第五十条第二項 → 消費税法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/consumption-tax-act/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/art-50/par-2
- art-72-78/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9
- art-72-78/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2
- art-72-78/par-1: 第七十二条の八十四第一項第二号 → 地方税法 第七十二条の八十四第一項第二号 (Article 72-84, paragraph (1), item (ii)), art-72-84/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1/item-2
- art-72-78/par-1: 第二項 → 地方税法 第七十二条の八十四第二項 (Article 72-84, paragraph (2)), art-72-84/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-2
- art-72-78/par-1: 消費税法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-5/par-1
- art-72-78/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-72-78/par-1: 同法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1
- art-72-78/par-1: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 · https://japanlaw.org/l/363AC0000000108/art-15/par-3
- art-72-78/par-1: 同条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 · https://japanlaw.org/l/363AC0000000108/art-15/par-4
- art-72-78/par-1: 次項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
- art-72-78/par-1: 同法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11
- art-72-78/par-1: 消費税法第二条第一項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2
- art-72-78/par-2/item-1: この項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
- art-72-78/par-2/item-1: 第七十二条の八十の三 → 地方税法 第七十二条の八十の三 (Article 72-80-3), art-72-80-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-3
- art-72-78/par-2/item-3: この号 → 地方税法 第七十二条の七十八第二項第三号 (Article 72-78, paragraph (2), item (iii)), art-72-78/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-3
- art-72-78/par-2/item-3: 第六号 → 地方税法 第七十二条の七十八第二項第六号 (Article 72-78, paragraph (2), item (vi)), art-72-78/par-2/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-6
- art-72-78/par-2/item-4: 前三号 → 地方税法 第七十二条の七十八第二項第一号 (Article 72-78, paragraph (2), item (i)), art-72-78/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-1
- art-72-78/par-2/item-4: 前三号 → 地方税法 第七十二条の七十八第二項第二号 (Article 72-78, paragraph (2), item (ii)), art-72-78/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-2
- art-72-78/par-2/item-4: 前三号 → 地方税法 第七十二条の七十八第二項第三号 (Article 72-78, paragraph (2), item (iii)), art-72-78/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-3
- art-72-78/par-2/item-5: 次号 → 地方税法 第七十二条の七十八第二項第六号 (Article 72-78, paragraph (2), item (vi)), art-72-78/par-2/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-6
- art-72-78/par-2/item-7: 前二号 → 地方税法 第七十二条の七十八第二項第五号 (Article 72-78, paragraph (2), item (v)), art-72-78/par-2/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-5
- art-72-78/par-2/item-7: 前二号 → 地方税法 第七十二条の七十八第二項第六号 (Article 72-78, paragraph (2), item (vi)), art-72-78/par-2/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-6
- art-72-78/par-3: 前項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
- art-72-78/par-3: 第四号 → 地方税法 第七十二条の七十八第二項第四号 (Article 72-78, paragraph (2), item (iv)), art-72-78/par-2/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-4
- art-72-78/par-3: 第七号 → 地方税法 第七十二条の七十八第二項第七号 (Article 72-78, paragraph (2), item (vii)), art-72-78/par-2/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2/item-7
- art-72-78/par-3: 消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19
- art-72-78/par-4: 第七十二条の八十九の二 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2
- art-72-78/par-5: 消費税法第六十条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/consumption-tax-act/art-60/par-1 · https://japanlaw.org/l/363AC0000000108/art-60/par-1
- art-72-78/par-6: 輸入品に対する内国消費税の徴収等に関する法律第八条第一項 → e-Gov law 330AC0000000037, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-72-78/par-6: 第一項から第三項まで → 地方税法 第七十二条の七十八第一項 (Article 72-78, paragraph (1)), art-72-78/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-1
- art-72-78/par-6: 第一項から第三項まで → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
- art-72-78/par-6: 第一項から第三項まで → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-3
- art-72-78/par-6: この項 → 地方税法 第七十二条の七十八第六項 (Article 72-78, paragraph (6)), art-72-78/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-6
- art-72-78/par-7: 輸入品に対する内国消費税の徴収等に関する法律第五条第一項 → e-Gov law 330AC0000000037, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-72-78/par-7: 第一項 → 地方税法 第七十二条の七十八第一項 (Article 72-78, paragraph (1)), art-72-78/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-1
- art-72-78/par-7: 第七項 → 地方税法 第七十二条の七十八第七項 (Article 72-78, paragraph (7)), art-72-78/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-7
- art-72-78/par-8: 前二項 → 地方税法 第七十二条の七十八第六項 (Article 72-78, paragraph (6)), art-72-78/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-6
- art-72-78/par-8: 前二項 → 地方税法 第七十二条の七十八第七項 (Article 72-78, paragraph (7)), art-72-78/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-7
- art-72-80/par-1: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29
- art-72-80/par-1: 同条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-72-80/par-1: 次条第一項 → 地方税法 第七十二条の八十の二第一項 (Article 72-80-2, paragraph (1)), art-72-80-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-1
- art-72-80/par-1: 同法第十二条第四項第一号 → 法人税法 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-12/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-1
- art-72-80/par-1: 同項第二号 → 法人税法 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-12/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-2
- art-72-80/par-2: 前項 → 地方税法 第七十二条の八十第一項 (Article 72-80, paragraph (1)), art-72-80/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80/par-1
- art-72-80/par-3: 第一項 → 地方税法 第七十二条の八十第一項 (Article 72-80, paragraph (1)), art-72-80/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80/par-1
- art-72-80/par-3: 前項 → 地方税法 第七十二条の八十第二項 (Article 72-80, paragraph (2)), art-72-80/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80/par-2
- art-72-80-2/par-1: この条 → 地方税法 第七十二条の八十の二 (Article 72-80-2), art-72-80-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2
- art-72-80-2/par-1: 次項 → 地方税法 第七十二条の八十の二第二項 (Article 72-80-2, paragraph (2)), art-72-80-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-2
- art-72-80-2/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の七十八 (Article 72-78), art-72-78 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78
- art-72-80-2/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の七十九 (Article 72-79), art-72-79 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-79
- art-72-80-2/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十 (Article 72-80), art-72-80 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80
- art-72-80-2/par-1: 第七十二条の八十五 → 地方税法 第七十二条の八十五 (Article 72-85), art-72-85 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85
- art-72-80-2/par-1: 第七十二条の九十一 → 地方税法 第七十二条の九十一 (Article 72-91), art-72-91 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91
- art-72-80-2/par-1: 第七十二条の九十二 → 地方税法 第七十二条の九十二 (Article 72-92), art-72-92 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92
- art-72-80-2/par-1: 第七十二条の九十五 → 地方税法 第七十二条の九十五 (Article 72-95), art-72-95 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95
- art-72-80-2/par-1: 第七十二条の百一から第七十二条の百四まで → 地方税法 第七十二条の百一 (Article 72-101), art-72-101 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101
- art-72-80-2/par-1: 第七十二条の百一から第七十二条の百四まで → 地方税法 第七十二条の百二 (Article 72-102), art-72-102 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102
- art-72-80-2/par-1: 第七十二条の百一から第七十二条の百四まで → 地方税法 第七十二条の百三 (Article 72-103), art-72-103 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103
- art-72-80-2/par-1: 第七十二条の百一から第七十二条の百四まで → 地方税法 第七十二条の百四 (Article 72-104), art-72-104 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104
- art-72-80-2/par-1: 第七十二条の百九から第七十二条の百十一まで → 地方税法 第七十二条の百九 (Article 72-109), art-72-109 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109
- art-72-80-2/par-1: 第七十二条の百九から第七十二条の百十一まで → 地方税法 第七十二条の百十 (Article 72-110), art-72-110 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110
- art-72-80-2/par-1: 第七十二条の百九から第七十二条の百十一まで → 地方税法 第七十二条の百十一 (Article 72-111), art-72-111 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111
- art-72-80-2/par-2: 前項 → 地方税法 第七十二条の八十の二第一項 (Article 72-80-2, paragraph (1)), art-72-80-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-1
- art-72-80-2/par-3: 前二項 → 地方税法 第七十二条の八十の二第一項 (Article 72-80-2, paragraph (1)), art-72-80-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-1
- art-72-80-2/par-3: 前二項 → 地方税法 第七十二条の八十の二第二項 (Article 72-80-2, paragraph (2)), art-72-80-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-2
- art-72-80-2/par-3: この項 → 地方税法 第七十二条の八十の二第三項 (Article 72-80-2, paragraph (3)), art-72-80-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-3
- art-72-80-2/par-4: 次項 → 地方税法 第七十二条の八十の二第五項 (Article 72-80-2, paragraph (5)), art-72-80-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-5
- art-72-80-2/par-5: 前項 → 地方税法 第七十二条の八十の二第四項 (Article 72-80-2, paragraph (4)), art-72-80-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-4
- art-72-80-2/par-6: 前各項 → 地方税法 第七十二条の八十の二第一項 (Article 72-80-2, paragraph (1)), art-72-80-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-1
- art-72-80-2/par-6: 前各項 → 地方税法 第七十二条の八十の二第二項 (Article 72-80-2, paragraph (2)), art-72-80-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-2
- art-72-80-2/par-6: 前各項 → 地方税法 第七十二条の八十の二第三項 (Article 72-80-2, paragraph (3)), art-72-80-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-3
- art-72-80-2/par-6: 前各項 → 地方税法 第七十二条の八十の二第四項 (Article 72-80-2, paragraph (4)), art-72-80-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-4
- art-72-80-2/par-6: 前各項 → 地方税法 第七十二条の八十の二第五項 (Article 72-80-2, paragraph (5)), art-72-80-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2/par-5
- art-72-80-3/par-1: 消費税法第二条第一項第四号の二 → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4-2
- art-72-80-3/par-1: 同項第八号の三 → 消費税法 第二条第一項第八号の三 (Article 2, paragraph (1), item (viii-3)), art-2/par-1/item-8-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-3 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-3
- art-72-80-3/par-1: 同項第八号の四 → 消費税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-4
- art-72-80-3/par-1: この条 → 地方税法 第七十二条の八十の三 (Article 72-80-3), art-72-80-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-3
- art-72-80-3/par-1: 同法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-15-2/par-1
- art-72-81/par-1: 第六条 → 地方税法 第六条 (Article 6), art-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-6
- art-72-81/par-1: 第七条 → 地方税法 第七条 (Article 7), art-7 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-7#art-7
- art-72-82/par-1: 第二十条の四の二第一項 → 地方税法 第二十条の四の二第一項 (Article 20-4-2, paragraph (1)), art-20-4-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-14/from-art-20#art-20-4-2/par-1
- art-72-84/par-1: 次条第一項第一号 → 地方税法 第七十二条の八十五第一項第一号 (Article 72-85, paragraph (1), item (i)), art-72-85/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-1/item-1
- art-72-84/par-1: 第二号 → 地方税法 第七十二条の八十五第一項第二号 (Article 72-85, paragraph (1), item (ii)), art-72-85/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-1/item-2
- art-72-84/par-1/item-1: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-84/par-1/item-2: 前号 → 地方税法 第七十二条の八十四第一項第一号 (Article 72-84, paragraph (1), item (i)), art-72-84/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1/item-1
- art-72-84/par-2: 前項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1
- art-72-84/par-2: この項 → 地方税法 第七十二条の八十四第二項 (Article 72-84, paragraph (2)), art-72-84/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-2
- art-72-84/par-2: 前項第二号 → 地方税法 第七十二条の八十四第一項第二号 (Article 72-84, paragraph (1), item (ii)), art-72-84/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1/item-2
- art-72-84/par-3: 第一項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1
- art-72-84/par-4: 第一項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1
- art-72-84/par-5: 第一項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1
- art-72-84/par-5: 前項 → 地方税法 第七十二条の八十四第四項 (Article 72-84, paragraph (4)), art-72-84/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-4
- art-72-85/par-1/item-1: 前条 → 地方税法 第七十二条の八十四 (Article 72-84), art-72-84 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84
- art-72-85/par-1/item-2: 前条第一項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84/par-1
- art-72-85/par-1/item-3: 前条 → 地方税法 第七十二条の八十四 (Article 72-84), art-72-84 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84
- art-72-85/par-2: 第七十二条の九十一第二項 → 地方税法 第七十二条の九十一第二項 (Article 72-91, paragraph (2)), art-72-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91/par-2
- art-72-85/par-2: 第七十二条の九十二第二項 → 地方税法 第七十二条の九十二第二項 (Article 72-92, paragraph (2)), art-72-92/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92/par-2
- art-72-85/par-2: 第七十二条の九十五第六項 → 地方税法 第七十二条の九十五第六項 (Article 72-95, paragraph (6)), art-72-95/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-6
- art-72-85/par-2: 第七十二条の百二第二項 → 地方税法 第七十二条の百二第二項 (Article 72-102, paragraph (2)), art-72-102/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102/par-2
- art-72-85/par-2: 第七十二条の百九第三項 → 地方税法 第七十二条の百九第三項 (Article 72-109, paragraph (3)), art-72-109/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-3
- art-72-85/par-2: 前項 → 地方税法 第七十二条の八十五第一項 (Article 72-85, paragraph (1)), art-72-85/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-1
- art-72-85/par-3: 前項 → 地方税法 第七十二条の八十五第二項 (Article 72-85, paragraph (2)), art-72-85/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85/par-2
- art-72-87/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- art-72-87/par-1: 同法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-72-87/par-1: 同法第五十九条 → 消費税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/consumption-tax-act/art-59 · https://japanlaw.org/l/363AC0000000108/art-59
- art-72-87/par-1: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89
- art-72-87/par-1: 同法第四十二条第一項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-72-87/par-1: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-72-87/par-1: 第七十二条の七十八第二項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-2
- art-72-87/par-2: 消費税法第四十二条第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- art-72-87/par-2: 同法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-72-87/par-2: 同法第四十二条第四項第一号 → 消費税法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-1
- art-72-87/par-2: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-72-87/par-2: 前項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87/par-1
- art-72-87/par-3: 消費税法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- art-72-87/par-3: 同条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-72-87/par-3: 同法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-72-87/par-3: 同法第四十二条第六項第一号 → 消費税法 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1
- art-72-87/par-3: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-72-87/par-3: 第一項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87/par-1
- art-72-88/par-1: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-72-88/par-1: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-72-88/par-1: 前条 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
- art-72-88/par-1: 次条第二項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2
- art-72-88/par-1: 第三項 → 地方税法 第七十二条の八十九第三項 (Article 72-89, paragraph (3)), art-72-89/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-3
- art-72-88/par-1: 第七十二条の九十三第二項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-2
- art-72-88/par-1: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
- art-72-88/par-2: 消費税法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1
- art-72-88/par-3: 第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-88/par-3: 前項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-89/par-1: 前条第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-89/par-1: この条第三項 → 地方税法 第七十二条の八十九第三項 (Article 72-89, paragraph (3)), art-72-89/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-3
- art-72-89/par-1: 第七十二条の九十三第五項 → 地方税法 第七十二条の九十三第五項 (Article 72-93, paragraph (5)), art-72-93/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-5
- art-72-89/par-2: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
- art-72-89/par-2: 前条第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-89/par-2: 第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-89/par-2: 前項 → 地方税法 第七十二条の八十九第一項 (Article 72-89, paragraph (1)), art-72-89/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-1
- art-72-89/par-2: 本項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2
- art-72-89/par-2: 第七十二条の九十三 → 地方税法 第七十二条の九十三 (Article 72-93), art-72-93 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93
- art-72-89/par-2: 次項 → 地方税法 第七十二条の八十九第三項 (Article 72-89, paragraph (3)), art-72-89/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-3
- art-72-89/par-2: 第二号 → 地方税法 第七十二条の八十九第二項第二号 (Article 72-89, paragraph (2), item (ii)), art-72-89/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2/item-2
- art-72-89/par-3: 前条第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-89/par-3: 第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-89/par-3: 前項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2
- art-72-89-2/par-1: 消費税法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2
- art-72-89-2/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
- art-72-89-2/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-89-2/par-1: 第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-89-2/par-1: 前条 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89
- art-72-89-2/par-1: 前三条 → 地方税法 第七十二条の八十八 (Article 72-88), art-72-88 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88
- art-72-89-2/par-1: この条 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2
- art-72-89-2/par-1: 次条 → 地方税法 第七十二条の八十九の三 (Article 72-89-3), art-72-89-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3
- art-72-89-2/par-1: 次項 → 地方税法 第七十二条の八十九の二第二項 (Article 72-89-2, paragraph (2)), art-72-89-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-2
- art-72-89-2/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-72-89-2/par-1: 第三項 → 地方税法 第七十二条の八十九の二第三項 (Article 72-89-2, paragraph (3)), art-72-89-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-3
- art-72-89-2/par-1: 次条第十二項 → 地方税法 第七十二条の八十九の三第十二項 (Article 72-89-3, paragraph (12)), art-72-89-3/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-12
- art-72-89-2/par-1: 前条第二項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2
- art-72-89-2/par-2: 前項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-2/par-3: 第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-2/par-3: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-72-89-3/par-1: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-3/par-1: 同条 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2
- art-72-89-3/par-1: 消費税法第四十六条の三第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-2
- art-72-89-3/par-1: 同法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- art-72-89-3/par-1: 同条第三項 → 消費税法 第四十六条の三第三項 (Article 46-3, paragraph (3)), art-46-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-3
- art-72-89-3/par-1: 同条第五項 → 消費税法 第四十六条の三第五項 (Article 46-3, paragraph (5)), art-46-3/par-5 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-5
- art-72-89-3/par-2: 前項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-2: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-89-3/par-2: 同条第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-89-3/par-2: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-3/par-3: 前項 → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-2
- art-72-89-3/par-4: 第二項 → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-2
- art-72-89-3/par-4: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-4: 前項 → 地方税法 第七十二条の八十九の三第三項 (Article 72-89-3, paragraph (3)), art-72-89-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-3
- art-72-89-3/par-5: 第二項 → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-2
- art-72-89-3/par-5: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-5: 第三項 → 地方税法 第七十二条の八十九の三第三項 (Article 72-89-3, paragraph (3)), art-72-89-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-3
- art-72-89-3/par-6: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-7: 前項 → 地方税法 第七十二条の八十九の三第六項 (Article 72-89-3, paragraph (6)), art-72-89-3/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-6
- art-72-89-3/par-8: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-8: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-3/par-9: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-9: 第六項 → 地方税法 第七十二条の八十九の三第六項 (Article 72-89-3, paragraph (6)), art-72-89-3/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-6
- art-72-89-3/par-9: 前項 → 地方税法 第七十二条の八十九の三第八項 (Article 72-89-3, paragraph (8)), art-72-89-3/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-8
- art-72-89-3/par-9: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-3/par-10: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-10: 第八項 → 地方税法 第七十二条の八十九の三第八項 (Article 72-89-3, paragraph (8)), art-72-89-3/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-8
- art-72-89-3/par-10: 消費税法第四十六条の三第三項 → 消費税法 第四十六条の三第三項 (Article 46-3, paragraph (3)), art-46-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-3
- art-72-89-3/par-10: 第六項 → 消費税法 第四十六条の三第六項 (Article 46-3, paragraph (6)), art-46-3/par-6 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-6
- art-72-89-3/par-10: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-3/par-11: 第七百九十条の二 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-9/from-art-789#art-790-2
- art-72-89-3/par-11: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-3/par-12: 前項 → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-11
- art-72-89-3/par-13: 前項 → 地方税法 第七十二条の八十九の三第十二項 (Article 72-89-3, paragraph (12)), art-72-89-3/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-12
- art-72-89-3/par-13: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-1
- art-72-89-3/par-13: 第十一項 → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-11
- art-72-89-3/par-13: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-72-89-3/par-13: 同条 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2
- art-72-90/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-90/par-1: 第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-90/par-1: 第七十二条の八十九第一項 → 地方税法 第七十二条の八十九第一項 (Article 72-89, paragraph (1)), art-72-89/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-1
- art-72-90/par-1: 第二項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89/par-2
- art-72-90/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-72-91/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
- art-72-91/par-1: 消費税法第四十三条第一項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-72-91/par-2: 前項 → 地方税法 第七十二条の九十一第一項 (Article 72-91, paragraph (1)), art-72-91/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91/par-1
- art-72-91/par-3: 前項 → 地方税法 第七十二条の九十一第二項 (Article 72-91, paragraph (2)), art-72-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91/par-2
- art-72-92/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-92/par-2: 前項 → 地方税法 第七十二条の九十二第一項 (Article 72-92, paragraph (1)), art-72-92/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92/par-1
- art-72-92/par-3: 前項 → 地方税法 第七十二条の九十二第二項 (Article 72-92, paragraph (2)), art-72-92/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92/par-2
- art-72-93/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-93/par-1: 第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-93/par-1: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89
- art-72-93/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
- art-72-93/par-1: 本項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-1
- art-72-93/par-1: 第三項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-3
- art-72-93/par-1: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
- art-72-93/par-2: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
- art-72-93/par-2: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89
- art-72-93/par-3: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-93/par-4: 第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-1
- art-72-93/par-4: 第二項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-2
- art-72-93/par-4: 本項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
- art-72-93/par-4: 前項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-3
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-1
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-2
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-3
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
- art-72-93/par-6: 第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-1
- art-72-93/par-6: 第二項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-2
- art-72-93/par-6: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
- art-72-93/par-6: 第三項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-3
- art-72-93/par-6: 前項 → 地方税法 第七十二条の九十三第五項 (Article 72-93, paragraph (5)), art-72-93/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-5
- art-72-95/par-1/item-2: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-95/par-1/item-2: 第三項 → 地方税法 第七十二条の八十八第三項 (Article 72-88, paragraph (3)), art-72-88/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-3
- art-72-95/par-1/item-2: 第七十二条の九十三第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-1
- art-72-95/par-1/item-2: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
- art-72-95/par-2: 前項第二号 → 地方税法 第七十二条の九十五第一項第二号 (Article 72-95, paragraph (1), item (ii)), art-72-95/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1/item-2
- art-72-95/par-2: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-72-95/par-2: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-72-95/par-2: 第七十二条の九十三第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-1
- art-72-95/par-2: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93/par-4
- art-72-95/par-3: 第一項第一号 → 地方税法 第七十二条の九十五第一項第一号 (Article 72-95, paragraph (1), item (i)), art-72-95/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1/item-1
- art-72-95/par-3: 同項第二号 → 地方税法 第七十二条の九十五第一項第二号 (Article 72-95, paragraph (1), item (ii)), art-72-95/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1/item-2
- art-72-95/par-3: 前項 → 地方税法 第七十二条の九十五第二項 (Article 72-95, paragraph (2)), art-72-95/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-2
- art-72-95/par-4: 第一項第一号 → 地方税法 第七十二条の九十五第一項第一号 (Article 72-95, paragraph (1), item (i)), art-72-95/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1/item-1
- art-72-95/par-4: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88/par-1
- art-72-95/par-5: 前項 → 地方税法 第七十二条の九十五第四項 (Article 72-95, paragraph (4)), art-72-95/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-4
- art-72-95/par-6: 第一項 → 地方税法 第七十二条の九十五第一項 (Article 72-95, paragraph (1)), art-72-95/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1
- art-72-95/par-6: 第二項 → 地方税法 第七十二条の九十五第二項 (Article 72-95, paragraph (2)), art-72-95/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-2
- art-72-95/par-6: 第四項 → 地方税法 第七十二条の九十五第四項 (Article 72-95, paragraph (4)), art-72-95/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-4
- art-72-95/par-7: 前項 → 地方税法 第七十二条の九十五第六項 (Article 72-95, paragraph (6)), art-72-95/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-6
- art-72-95/par-7: 第一項 → 地方税法 第七十二条の九十五第一項 (Article 72-95, paragraph (1)), art-72-95/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-1
- art-72-95/par-7: 第二項 → 地方税法 第七十二条の九十五第二項 (Article 72-95, paragraph (2)), art-72-95/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-2
- art-72-95/par-7: 第四項 → 地方税法 第七十二条の九十五第四項 (Article 72-95, paragraph (4)), art-72-95/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-4
- art-72-95/par-8: 第六項 → 地方税法 第七十二条の九十五第六項 (Article 72-95, paragraph (6)), art-72-95/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95/par-6
- art-72-100/par-1: 第七十二条の百七 → 地方税法 第七十二条の百七 (Article 72-107), art-72-107 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107
- art-72-100/par-2: 第七十二条の百六 → 地方税法 第七十二条の百六 (Article 72-106), art-72-106 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106
- art-72-101/par-1: 消費税法第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-72-101/par-1: 同項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-72-102/par-1: 前条 → 地方税法 第七十二条の百一 (Article 72-101), art-72-101 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101
- art-72-102/par-2: 前項 → 地方税法 第七十二条の百二第一項 (Article 72-102, paragraph (1)), art-72-102/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102/par-1
- art-72-102/par-3: 前項 → 地方税法 第七十二条の百二第二項 (Article 72-102, paragraph (2)), art-72-102/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102/par-2
- art-72-103/par-2: 第七十二条の百 → 地方税法 第七十二条の百 (Article 72-100), art-72-100 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100
- art-72-103/par-2: 第七十二条の百一 → 地方税法 第七十二条の百一 (Article 72-101), art-72-101 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101
- art-72-103/par-3: 第七十二条の七十八第一項 → 地方税法 第七十二条の七十八第一項 (Article 72-78, paragraph (1)), art-72-78/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-1
- art-72-103/par-3: 同条第六項 → 地方税法 第七十二条の七十八第六項 (Article 72-78, paragraph (6)), art-72-78/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-6
- art-72-103/par-3: 第七項 → 地方税法 第七十二条の七十八第七項 (Article 72-78, paragraph (7)), art-72-78/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78/par-7
- art-72-104/par-1: 前条第一項 → 地方税法 第七十二条の百三第一項 (Article 72-103, paragraph (1)), art-72-103/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103/par-1
- art-72-104/par-3: 前二項 → 地方税法 第七十二条の百四第一項 (Article 72-104, paragraph (1)), art-72-104/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104/par-1
- art-72-104/par-3: 前二項 → 地方税法 第七十二条の百四第二項 (Article 72-104, paragraph (2)), art-72-104/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104/par-2
- art-72-104/par-3: 本項 → 地方税法 第七十二条の百四第三項 (Article 72-104, paragraph (3)), art-72-104/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104/par-3
- art-72-104/par-3: 次条 → 地方税法 第七十二条の百五 (Article 72-105), art-72-105 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105
- art-72-104/par-3: 第七十二条の百七 → 地方税法 第七十二条の百七 (Article 72-107), art-72-107 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107
- art-72-105/par-1: 前条 → 地方税法 第七十二条の百四 (Article 72-104), art-72-104 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104
- art-72-105/par-1: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
- art-72-105/par-2: 前項 → 地方税法 第七十二条の百五第一項 (Article 72-105, paragraph (1)), art-72-105/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105/par-1
- art-72-105/par-2: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
- art-72-105/par-3: 第一項 → 地方税法 第七十二条の百五第一項 (Article 72-105, paragraph (1)), art-72-105/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105/par-1
- art-72-105/par-3: 前項 → 地方税法 第七十二条の百五第二項 (Article 72-105, paragraph (2)), art-72-105/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105/par-2
- art-72-106/par-1: 本条 → 地方税法 第七十二条の百六 (Article 72-106), art-72-106 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106
- art-72-106/par-3: 前二項 → 地方税法 第七十二条の百六第一項 (Article 72-106, paragraph (1)), art-72-106/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106/par-1
- art-72-106/par-3: 前二項 → 地方税法 第七十二条の百六第二項 (Article 72-106, paragraph (2)), art-72-106/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106/par-2
- art-72-107/par-1: 国税通則法第五十七条 → 国税通則法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/national-tax-general-rules-act/art-57 · https://japanlaw.org/l/337AC0000000066/art-57
- art-72-107/par-1/item-1: 第七十二条の百 → 地方税法 第七十二条の百 (Article 72-100), art-72-100 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100
- art-72-107/par-1/item-1: 第七十二条の百一 → 地方税法 第七十二条の百一 (Article 72-101), art-72-101 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101
- art-72-107/par-1/item-1: 第七十二条の百三 → 地方税法 第七十二条の百三 (Article 72-103), art-72-103 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103
- art-72-107/par-1/item-2: 前号 → 地方税法 第七十二条の百七第一項第一号 (Article 72-107, paragraph (1), item (i)), art-72-107/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-1/item-1
- art-72-107/par-1/item-2: 第七十二条の百 → 地方税法 第七十二条の百 (Article 72-100), art-72-100 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100
- art-72-107/par-1/item-2: 第七十二条の百一 → 地方税法 第七十二条の百一 (Article 72-101), art-72-101 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101
- art-72-107/par-1/item-2: 次項 → 地方税法 第七十二条の百七第二項 (Article 72-107, paragraph (2)), art-72-107/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-2
- art-72-107/par-1/item-2: 第三項 → 地方税法 第七十二条の百七第三項 (Article 72-107, paragraph (3)), art-72-107/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-3
- art-72-107/par-2: 前項第一号 → 地方税法 第七十二条の百七第一項第一号 (Article 72-107, paragraph (1), item (i)), art-72-107/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-1/item-1
- art-72-107/par-3: 第一項第二号 → 地方税法 第七十二条の百七第一項第二号 (Article 72-107, paragraph (1), item (ii)), art-72-107/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-1/item-2
- art-72-107/par-4: 前二項 → 地方税法 第七十二条の百七第二項 (Article 72-107, paragraph (2)), art-72-107/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-2
- art-72-107/par-4: 前二項 → 地方税法 第七十二条の百七第三項 (Article 72-107, paragraph (3)), art-72-107/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-3
- art-72-107/par-5: 第二項 → 地方税法 第七十二条の百七第二項 (Article 72-107, paragraph (2)), art-72-107/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-2
- art-72-107/par-5: 第三項 → 地方税法 第七十二条の百七第三項 (Article 72-107, paragraph (3)), art-72-107/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107/par-3
- art-72-108/par-1: 第七十二条の百第一項 → 地方税法 第七十二条の百第一項 (Article 72-100, paragraph (1)), art-72-100/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100/par-1
- art-72-108/par-1: 同法第百五条第二項 → 国税通則法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2
- art-72-108/par-1: 同条第三項 → 国税通則法 第百五条第三項 (Article 105, paragraph (3)), art-105/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3
- art-72-108/par-1: 同条第四項 → 国税通則法 第百五条第四項 (Article 105, paragraph (4)), art-105/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4
- art-72-108/par-1: 同条第五項 → 国税通則法 第百五条第五項 (Article 105, paragraph (5)), art-105/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-5 · https://japanlaw.org/l/337AC0000000066/art-105/par-5
- art-72-108/par-1: 同条第六項 → 国税通則法 第百五条第六項 (Article 105, paragraph (6)), art-105/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-6 · https://japanlaw.org/l/337AC0000000066/art-105/par-6
- art-72-108/par-2: 前項 → 地方税法 第七十二条の百八第一項 (Article 72-108, paragraph (1)), art-72-108/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-108/par-1
- art-72-108/par-2: 国税通則法第五十八条第一項第一号 → 国税通則法 第五十八条第一項第一号 (Article 58, paragraph (1), item (i)), art-58/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1/item-1
- art-72-108/par-2: 本項 → 地方税法 第七十二条の百八第二項 (Article 72-108, paragraph (2)), art-72-108/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-108/par-2
- art-72-108/par-2: 同法第九十条第一項 → 国税通則法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1
- art-72-108/par-2: 第二項 → 国税通則法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-90/par-2 · https://japanlaw.org/l/337AC0000000066/art-90/par-2
- art-72-108/par-2: 第百四条第二項 → 国税通則法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2
- art-72-108/par-2: 第百十五条第一項第二号 → 国税通則法 第百十五条第一項第二号 (Article 115, paragraph (1), item (ii)), art-115/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-115/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-2
- art-72-108/par-2: 同法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1
- art-72-109/par-2: 前項 → 地方税法 第七十二条の百九第一項 (Article 72-109, paragraph (1)), art-72-109/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-1
- art-72-109/par-3: 第一項 → 地方税法 第七十二条の百九第一項 (Article 72-109, paragraph (1)), art-72-109/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-1
- art-72-109/par-4: 前項 → 地方税法 第七十二条の百九第三項 (Article 72-109, paragraph (3)), art-72-109/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-3
- art-72-109/par-4: 第一項 → 地方税法 第七十二条の百九第一項 (Article 72-109, paragraph (1)), art-72-109/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-1
- art-72-109/par-5: 第三項 → 地方税法 第七十二条の百九第三項 (Article 72-109, paragraph (3)), art-72-109/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109/par-3
- art-72-110/par-1: 第七十二条の百四第一項 → 地方税法 第七十二条の百四第一項 (Article 72-104, paragraph (1)), art-72-104/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104/par-1
- art-72-110/par-2: 前項 → 地方税法 第七十二条の百十第一項 (Article 72-110, paragraph (1)), art-72-110/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-1
- art-72-110/par-3: 第一項 → 地方税法 第七十二条の百十第一項 (Article 72-110, paragraph (1)), art-72-110/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-1
- art-72-110/par-4: 前項 → 地方税法 第七十二条の百十第三項 (Article 72-110, paragraph (3)), art-72-110/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-3
- art-72-110/par-4: 第一項 → 地方税法 第七十二条の百十第一項 (Article 72-110, paragraph (1)), art-72-110/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110/par-1
- art-72-111/par-1: 第百五十三条 → 国税通則法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/en/national-tax-general-rules-act/art-153 · https://japanlaw.org/l/337AC0000000066/art-153
- art-72-111/par-1: 第百五十四条第一項 → 国税通則法 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-154/par-1 · https://japanlaw.org/l/337AC0000000066/art-154/par-1
- art-72-111/par-2: 国税通則法第百五十三条第五項 → 国税通則法 第百五十三条第五項 (Article 153, paragraph (5)), art-153/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-5 · https://japanlaw.org/l/337AC0000000066/art-153/par-5
- art-72-111/par-2: 前項 → 地方税法 第七十二条の百十一第一項 (Article 72-111, paragraph (1)), art-72-111/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111/par-1
- art-72-111/par-3: 第一項 → 地方税法 第七十二条の百十一第一項 (Article 72-111, paragraph (1)), art-72-111/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111/par-1
- art-72-111/par-3: 消費税法第四十七条第一項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-72-111/par-3: 同法第五十条第二項 → 消費税法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/consumption-tax-act/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/art-50/par-2
- art-72-113/par-2: 前項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-1
- art-72-113/par-3: 前項 → 地方税法 第七十二条の百十三第二項 (Article 72-113, paragraph (2)), art-72-113/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-2
- art-72-113/par-3: 第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-1
- art-72-114/par-1: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103/par-3
- art-72-114/par-1: 前条第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-1
- art-72-114/par-2: 前項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
- art-72-114/par-3: 前二項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
- art-72-114/par-3: 前二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-2
- art-72-114/par-4: 第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
- art-72-114/par-4: 第二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-2
- art-72-114/par-4: 統計法第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-72-114/par-5: 前各項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
- art-72-114/par-5: 前各項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-2
- art-72-114/par-5: 前各項 → 地方税法 第七十二条の百十四第三項 (Article 72-114, paragraph (3)), art-72-114/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-3
- art-72-114/par-5: 前各項 → 地方税法 第七十二条の百十四第四項 (Article 72-114, paragraph (4)), art-72-114/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-4
- art-72-115/par-1: 前条第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
- art-72-115/par-1: 第七十二条の百十三第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113/par-1
- art-72-115/par-1: この条 → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115
- art-72-115/par-1: 次条 → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-116
- art-72-115/par-1: 統計法第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-72-115/par-2: 前条第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-1
- art-72-115/par-2: 同条第二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114/par-2
- art-72-115/par-2: 前項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115/par-1
- art-72-115/par-3: 第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115/par-1
- art-72-116/par-1: 前条第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), art-72-115/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115/par-2
- art-72-116/par-1: 消費税法第一条第二項 → 消費税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/en/consumption-tax-act/art-1/par-2 · https://japanlaw.org/l/363AC0000000108/art-1/par-2
- art-72-116/par-1: 次項 → 地方税法 第七十二条の百十六第二項 (Article 72-116, paragraph (2)), art-72-116/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-116/par-2
- art-72-116/par-2: 前条第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), art-72-115/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115/par-2
- art-72-116/par-2: 消費税法第一条第二項 → 消費税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/en/consumption-tax-act/art-1/par-2 · https://japanlaw.org/l/363AC0000000108/art-1/par-2
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百 (Article 72-100), art-72-100 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-100
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百一 (Article 72-101), art-72-101 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-101
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百二 (Article 72-102), art-72-102 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-102
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百三 (Article 72-103), art-72-103 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-103
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百四 (Article 72-104), art-72-104 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-104
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百五 (Article 72-105), art-72-105 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-105
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百六 (Article 72-106), art-72-106 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-106
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百七 (Article 72-107), art-72-107 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-107
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百八 (Article 72-108), art-72-108 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-108
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百九 (Article 72-109), art-72-109 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-109
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百十 (Article 72-110), art-72-110 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-110
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百十一 (Article 72-111), art-72-111 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-111
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百十二 (Article 72-112), art-72-112 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-112
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百十三 (Article 72-113), art-72-113 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-113
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-114
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-115
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-108#art-72-116
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の七十八 (Article 72-78), art-72-78 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-78
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の七十九 (Article 72-79), art-72-79 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-79
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十 (Article 72-80), art-72-80 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十の二 (Article 72-80-2), art-72-80-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-2
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十の三 (Article 72-80-3), art-72-80-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-80-3
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十一 (Article 72-81), art-72-81 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-77#art-72-81
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十二 (Article 72-82), art-72-82 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-82
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十三 (Article 72-83), art-72-83 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-83
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十四 (Article 72-84), art-72-84 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-84
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十五 (Article 72-85), art-72-85 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-85
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十六 (Article 72-86), art-72-86 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-86
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-87
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十八 (Article 72-88), art-72-88 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-88
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-82#art-72-89
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の八十九の三 (Article 72-89-3), art-72-89-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の九十 (Article 72-90), art-72-90 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-90
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の九十一 (Article 72-91), art-72-91 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-91
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の九十二 (Article 72-92), art-72-92 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-92
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の九十三 (Article 72-93), art-72-93 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-93
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の九十四 (Article 72-94), art-72-94 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-94
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の九十五 (Article 72-95), art-72-95 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-95
- art-72-117/par-1: 第七十二条の七十八から前条まで → 地方税法 第七十二条の九十六から第七十二条の九十九まで (Articles 72-96 to 72-99), art-72-96-to-72-99 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-3/from-art-72-94#art-72-96-to-72-99
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20261126_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-046, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-086, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-086, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-091, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-091, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-038, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-056, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-057, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-068, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-069, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-070, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-071, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-071, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-072, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27