# 地方税法 / Local Tax Act — 第七十二条の百四 (Article 72-104)

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- 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: 第七十二条の百四 (Article 72-104)（貨物割の還付等） — address `art-72-104`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-104
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-104
- 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.

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### 第七十二条の百四（貨物割の還付等） — Refund, etc. of the Cargo Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-104 · https://japanlaw.org/ja/local-tax-act/art-72-104 · https://japanlaw.org/l/325AC0000000226/art-72-104</sup>

    **第一項**  国は、輸入品に対する内国消費税の徴収等に関する法律の規定により消費税の全部又は一部に相当する金額を還付する場合においては、消費税の還付の例により、前条第一項の規定により当該消費税と併せて納付された貨物割の全部又は一部に相当する金額を還付しなければならない。この場合においては、当該還付すべき消費税に係る還付金に相当する額に七十八分の二十二を乗じて得た額を還付するものとする。
    <sup>art-72-104/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-104/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-1</sup>
    When the national government refunds an amount equivalent to the whole or part of consumption tax under the provisions of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, it must, in accordance with the rules for refund of consumption tax, refund an amount equivalent to the whole or part of the cargo levy paid together with that consumption tax under paragraph (1) of the preceding Article. In this case, the amount to be refunded is the amount obtained by multiplying the amount equivalent to the refund relating to the consumption tax to be refunded by 22/78.
    <sup>machine translation, not official</sup>

    **第二項**  国は、貨物割に係る過誤納金があるときは、前章第二節から第十四節までの規定にかかわらず、消費税に係る過誤納金の還付の例により、遅滞なく、金銭で還付しなければならない。
    <sup>art-72-104/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-104/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-2</sup>
    When there is an overpayment or payment by mistake concerning the cargo levy, the national government must, notwithstanding the provisions of Sections 2 through 14 of the preceding Chapter, refund it in money without delay, in accordance with the rules for refund of overpayments or payments by mistake concerning consumption tax.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定による貨物割に係る還付金又は過誤納金（これらに加算すべき還付加算金を含む。以下本項、次条及び第七十二条の百七において「還付金等」という。）の還付は、消費税に係る還付金等の還付と併せて行わなければならない。
    <sup>art-72-104/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-104/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-3</sup>
    The refund of a refund or of an overpayment or payment by mistake concerning the cargo levy under the preceding two paragraphs (including interest on refund to be added to them; hereinafter in this paragraph, the following Article and Article 72-107 referred to as "refunds, etc.") must be made together with the refund of refunds, etc. concerning consumption tax.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-104/par-1: 前条第一項 → 地方税法 第七十二条の百三第一項 (Article 72-103, paragraph (1)), art-72-103/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-103/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-1
- art-72-104/par-3: 前二項 → 地方税法 第七十二条の百四第一項 (Article 72-104, paragraph (1)), art-72-104/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-104/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-1
- art-72-104/par-3: 前二項 → 地方税法 第七十二条の百四第二項 (Article 72-104, paragraph (2)), art-72-104/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-104/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-2
- art-72-104/par-3: 本項 → 地方税法 第七十二条の百四第三項 (Article 72-104, paragraph (3)), art-72-104/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-104/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-3
- art-72-104/par-3: 次条 → 地方税法 第七十二条の百五 (Article 72-105), art-72-105 — https://japanlaw.org/ja/local-tax-act/art-72-105 · https://japanlaw.org/l/325AC0000000226/art-72-105
- art-72-104/par-3: 第七十二条の百七 → 地方税法 第七十二条の百七 (Article 72-107), art-72-107 — https://japanlaw.org/ja/local-tax-act/art-72-107 · https://japanlaw.org/l/325AC0000000226/art-72-107

## Cited by

5 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 第七十二条の百四第三項（貨物割の還付等） — https://japanlaw.org/ja/local-tax-act/art-72-104/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-3
- 地方税法 第七十二条の百五第一項（貨物割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/ja/local-tax-act/art-72-105/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-1
- 地方税法 第七十二条の百十第一項 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-1
- 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

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## 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