# 地方税法 / Local Tax Act — 第七十二条の百十四 (Article 72-114) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-114. 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: 第七十二条の百十四 (Article 72-114)（地方消費税の清算） — address `art-72-114` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-114 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-114 - 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/art-72-114 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-5 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-114/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-4 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の百十四第二項（地方消費税の清算） — https://japanlaw.org/en/local-tax-act/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-2 - 地方税法 第七十二条の百十四第三項（地方消費税の清算） — https://japanlaw.org/en/local-tax-act/art-72-114/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-3 - 地方税法 第七十二条の百十四第四項（地方消費税の清算） — https://japanlaw.org/en/local-tax-act/art-72-114/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-4 - 地方税法 第七十二条の百十四第五項（地方消費税の清算） — https://japanlaw.org/en/local-tax-act/art-72-114/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-5 - 地方税法 第七十二条の百十五第一項（地方消費税の市町村に対する交付） — https://japanlaw.org/en/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1 - 地方税法 第七十二条の百十五第二項（地方消費税の市町村に対する交付） — https://japanlaw.org/en/local-tax-act/art-72-115/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-2 - 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 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/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 - 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-1 - 地方税法 附則第十三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-2 --- ## 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-20261027T202151-091, 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