# 地方税法 / Local Tax Act — 第七十二条の百一 (Article 72-101) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-101. 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: 第七十二条の百一 (Article 72-101)（貨物割の申告） — address `art-72-101` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-101 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-101 - 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. --- ### 第七十二条の百一（貨物割の申告） — Returns for the Cargo Levy caption: machine translation, not official art-72-101 · https://japanlaw.org/ja/local-tax-act/art-72-101 · https://japanlaw.org/l/325AC0000000226/art-72-101 **第一項** 消費税法第四十七条第一項の規定により消費税に係る申告書を提出する義務がある者は、前章第二節から第十四節までの規定にかかわらず、当該申告書に記載すべき同項第二号に掲げる課税標準額に対する消費税額、これを課税標準として算定した貨物割額その他必要な事項を記載した申告書を、消費税の申告の例により、消費税の申告と併せて、税関長に提出しなければならない。 art-72-101/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-101/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-101/par-1 A person who is under an obligation to file a return concerning consumption tax under Article 47, paragraph (1) of the Consumption Tax Act must, notwithstanding the provisions of Sections 2 through 14 of the preceding Chapter, submit to the director-general of a customs house, in accordance with the rules for filing for consumption tax and together with the filing for consumption tax, a return stating the amount of consumption tax on the tax base amount set forth in item (ii) of that paragraph that is to be stated in that return, the amount of the cargo levy calculated with it as the tax base, and other necessary matters. machine translation, not official --- ## Cites - art-72-101/par-1: 消費税法第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1 - art-72-101/par-1: 同項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の八十の二第一項（法人課税信託等の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1 - 地方税法 第七十二条の百二第一項（貨物割に係る故意不申告の罪） — https://japanlaw.org/ja/local-tax-act/art-72-102/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-102/par-1 - 地方税法 第七十二条の百三第二項（貨物割の納付等） — https://japanlaw.org/ja/local-tax-act/art-72-103/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-2 - 地方税法 第七十二条の百七第一項第一号（貨物割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/art-72-107/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-107/par-1/item-1 - 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/ja/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 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/ja/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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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