# Article 72-111, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-72-111/par-1. 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.

How the wording of Article 72-111, paragraph (1) (第七十二条の百十一第一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 72-111, paragraph (1) (第七十二条の百十一第一項) — https://japanlaw.org/en/local-tax-act/art-72-111/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-72-111/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 貨物割に関する犯則事件については、前章第十六節の規定にかかわらず、税関長又は税関職員を国税局長若しくは税務署長又は国税庁、国税局若しくは税務署の当該職員とみなして、国税通則法第十一章（第百五十三条及び第百五十四条第一項を除く。）の規定を適用する。

English (Machine translation, not official):

> With respect to a criminal tax case concerning the cargo levy, notwithstanding the provisions of Section 16 of the preceding Chapter, the provisions of Chapter XI of the Act on General Rules for National Taxes (excluding Article 153 and Article 154, paragraph (1)) apply by deeming a director-general of a customs house or customs official to be a regional commissioner or district director, or a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office.

## 2. 1 October 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002

Japanese:

> 貨物割に関する犯則事件については、前章第十六節の規定（これらの規定に係る罰則を含む。）にかかわらず、税関長又は税関職員を国税局長若しくは税務署長又は国税庁、国税局若しくは税務署の当該職員とみなして、国税通則法第十一章（第百五十三条及び第百五十四条第一項を除く。）の規定（これらの規定に係る罰則を含む。）を適用する。

English (Machine translation, not official):

> With respect to a criminal tax case concerning the cargo levy, notwithstanding the provisions of Section 16 of the preceding Chapter (including the penal provisions pertaining to those provisions), the provisions of Chapter XI of the Act on General Rules for National Taxes (excluding Article 153 and Article 154, paragraph (1)) (including the penal provisions pertaining to those provisions) apply by deeming a director-general of a customs house or customs official to be a regional commissioner or district director, or a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20271001_508AC0000000002)