# 地方税法 / Local Tax Act — 第七十二条の百六 (Article 72-106) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-106. 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: 第七十二条の百六 (Article 72-106)（貨物割に係る延滞税等の計算） — address `art-72-106` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-106 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-106 - 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. --- ### 第七十二条の百六（貨物割に係る延滞税等の計算） — Calculation of Delinquent Tax, etc. Concerning the Cargo Levy caption: machine translation, not official art-72-106 · https://japanlaw.org/en/local-tax-act/art-72-106 · https://japanlaw.org/l/325AC0000000226/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/art-72-106/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-106/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-106/par-3 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official --- ## Cites - 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/art-72-106 · https://japanlaw.org/l/325AC0000000226/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/art-72-106/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-106/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-106/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の百第二項（貨物割の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-72-100/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-100/par-2 - 地方税法 第七十二条の百六第一項（貨物割に係る延滞税等の計算） — https://japanlaw.org/en/local-tax-act/art-72-106/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-106/par-1 - 地方税法 第七十二条の百六第三項（貨物割に係る延滞税等の計算） — https://japanlaw.org/en/local-tax-act/art-72-106/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-106/par-3 - 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 --- ## 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27