# 地方税法 / Local Tax Act — 第七十二条の百三 (Article 72-103) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-103. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第七十二条の百三 (Article 72-103)（貨物割の納付等） — address `art-72-103` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-103 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-103 - 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. --- ### 第七十二条の百三（貨物割の納付等） — Payment, etc. of the Cargo Levy caption: machine translation, not official art-72-103 · https://japanlaw.org/en/local-tax-act/art-72-103 · https://japanlaw.org/l/325AC0000000226/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/art-72-103/par-1 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official **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/art-72-103/par-2 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official **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/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/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). machine translation, not official --- ## Cites - 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/art-72-100 · https://japanlaw.org/l/325AC0000000226/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/art-72-101 · https://japanlaw.org/l/325AC0000000226/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/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-78/par-6 · https://japanlaw.org/l/325AC0000000226/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/art-72-78/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-7 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の八十の二第一項（法人課税信託等の受託者に関するこの節の規定の適用） — https://japanlaw.org/en/local-tax-act/art-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1 - 地方税法 第七十二条の百四第一項（貨物割の還付等） — https://japanlaw.org/en/local-tax-act/art-72-104/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-1 - 地方税法 第七十二条の百五第一項（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） — https://japanlaw.org/en/local-tax-act/art-72-105/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-1 - 地方税法 第七十二条の百五第二項（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） — https://japanlaw.org/en/local-tax-act/art-72-105/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-105/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 第七十二条の百十四第一項（地方消費税の清算） — https://japanlaw.org/en/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/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 - 地方税法 附則第九条の八第三項（譲渡割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-3 - 地方税法 附則第九条の八第四項（譲渡割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-4 - 地方税法 附則第九条の八第五項（譲渡割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-5 - 地方税法 附則第九条の十五第一項（地方消費税の清算等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15/par-1 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12/par-1 --- ## 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-20261027T214204-071, 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27