# Article 72-78, paragraph (6), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-72-78/par-6. 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 72-78, paragraph (6) (第七十二条の七十八第六項) 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 72-78, paragraph (6) (第七十二条の七十八第六項) — https://japanlaw.org/en/local-tax-act/art-72-78/par-6 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-72-78/par-6)
- 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:

> 輸入品に対する内国消費税の徴収等に関する法律第八条第一項の規定に基づき税関長が消費税を徴収する場合その他消費税に関する法律の規定で政令で定めるものに基づき税務署長又は税関長が消費税を徴収する場合には、当該税務署長の所属する税務署又は当該税関長の所属する税関所在の道府県が、当該消費税を納付すべき者に対し、当該徴収すべき消費税額を課税標準として、地方消費税を課するものとし、税務署長が消費税を徴収する場合に課すべき地方消費税にあつては譲渡割に、税関長が消費税を徴収する場合に課すべき地方消費税にあつては貨物割に含まれるものとして、この節（第一項から第三項まで及びこの項を除く。）の規定を適用する。この場合において、譲渡割に含まれるものとされる地方消費税の徴収については、普通徴収の方法によるものとする。

English (Machine translation, not official):

> Where the director-general of a customs house collects consumption tax pursuant to Article 8, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, or where a district director or the director-general of a customs house collects consumption tax pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the prefecture in which the tax office to which that district director belongs or the customs house to which that director-general of a customs house belongs is located is to impose local consumption tax on the person liable to pay that consumption tax, with the amount of consumption tax to be collected as the tax base, and the provisions of this Section (excluding paragraphs (1) through (3) and this paragraph) apply on the basis that the local consumption tax to be imposed where a district director collects consumption tax is included in the transfer levy, and the local consumption tax to be imposed where the director-general of a customs house collects consumption tax is included in the cargo levy. In this case, the local consumption tax deemed to be included in the transfer levy is to be collected by the method of ordinary collection.

## 2. 1 April 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280401_508AC0000000002

Japanese:

> 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項の規定に基づき税関長が消費税を徴収する場合その他消費税に関する法律の規定で政令で定めるものに基づき税務署長又は税関長が消費税を徴収する場合には、当該税務署長の所属する税務署又は当該税関長の所属する税関所在の道府県が、当該消費税を納付すべき者に対し、当該徴収すべき消費税額を課税標準として、地方消費税を課するものとし、税務署長が消費税を徴収する場合に課すべき地方消費税にあつては譲渡割に、税関長が消費税を徴収する場合に課すべき地方消費税にあつては貨物割に含まれるものとして、この節（第一項から第三項まで及びこの項を除く。）の規定を適用する。この場合において、譲渡割に含まれるものとされる地方消費税の徴収については、普通徴収の方法によるものとする。

English (Machine translation, not official):

> Where the director-general of a customs house collects consumption tax pursuant to Article 8, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955), or where a district director or the director-general of a customs house collects consumption tax pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the prefecture in which the tax office to which that district director belongs or the customs house to which that director-general of a customs house belongs is located is to impose local consumption tax on the person liable to pay that consumption tax, with the amount of consumption tax to be collected as the tax base, and the provisions of this Section (excluding paragraphs (1) through (3) and this paragraph) apply on the basis that the local consumption tax to be imposed where a district director collects consumption tax is included in the transfer levy, and the local consumption tax to be imposed where the director-general of a customs house collects consumption tax is included in the cargo levy. In this case, the local consumption tax deemed to be included in the transfer levy is to be collected by the method of ordinary collection.

---

## 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/325AC0000000226/20280101_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280401_508AC0000000002)