# 地方税法 / Local Tax Act — 第七十二条の百七 (Article 72-107) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-107. 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: 第七十二条の百七 (Article 72-107)（貨物割に係る充当等の特例） — address `art-72-107` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-107 - 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. --- ### 第七十二条の百七（貨物割に係る充当等の特例） — Special Provisions on Appropriation, etc. Concerning the Cargo Levy caption: machine translation, not official art-72-107 · https://japanlaw.org/en/local-tax-act/art-72-107 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-1 · https://japanlaw.org/l/325AC0000000226/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: machine translation, not official **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/art-72-107/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-5 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-72-100 · https://japanlaw.org/l/325AC0000000226/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/art-72-101 · https://japanlaw.org/l/325AC0000000226/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/art-72-103 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-100 · https://japanlaw.org/l/325AC0000000226/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/art-72-101 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-107/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の百第一項（貨物割の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-72-100/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-100/par-1 - 地方税法 第七十二条の百四第三項（貨物割の還付等） — https://japanlaw.org/en/local-tax-act/art-72-104/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-3 - 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 第七十二条の百七第二項（貨物割に係る充当等の特例） — https://japanlaw.org/en/local-tax-act/art-72-107/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-2 - 地方税法 第七十二条の百七第三項（貨物割に係る充当等の特例） — https://japanlaw.org/en/local-tax-act/art-72-107/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-3 - 地方税法 第七十二条の百七第四項（貨物割に係る充当等の特例） — https://japanlaw.org/en/local-tax-act/art-72-107/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-4 - 地方税法 第七十二条の百七第五項（貨物割に係る充当等の特例） — https://japanlaw.org/en/local-tax-act/art-72-107/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-5 - 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