# 地方税法 / Local Tax Act — 第七十二条の百 (Article 72-100)

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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: 第七十二条の百 (Article 72-100)（貨物割の賦課徴収等） — address `art-72-100`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-100
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-100
- Every provision below carries its address and both URLs 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.

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### 第七十二条の百（貨物割の賦課徴収等） — Assessment and Collection, etc. of the Cargo Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-100 · https://japanlaw.org/en/local-tax-act/art-72-100 · https://japanlaw.org/l/325AC0000000226/art-72-100</sup>

    **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。
    <sup>art-72-100/par-1 · https://japanlaw.org/en/local-tax-act/art-72-100/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-100/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-100/par-2 · https://japanlaw.org/en/local-tax-act/art-72-100/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-100/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-72-107 · https://japanlaw.org/l/325AC0000000226/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/art-72-106 · https://japanlaw.org/l/325AC0000000226/art-72-106

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十二条の百三第二項（貨物割の納付等） — https://japanlaw.org/en/local-tax-act/art-72-103/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-2
- 地方税法 第七十二条の百七第一項第一号（貨物割に係る充当等の特例） — https://japanlaw.org/en/local-tax-act/art-72-107/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-1/item-1
- 地方税法 第七十二条の百七第一項第二号（貨物割に係る充当等の特例） — https://japanlaw.org/en/local-tax-act/art-72-107/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-1/item-2
- 地方税法 第七十二条の百八第一項（貨物割に係る処分に関する不服審査等の特例） — https://japanlaw.org/en/local-tax-act/art-72-108/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-1
- 地方税法 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-72-117/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-117/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-070, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-071, 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