# 地方税法 / Local Tax Act — 第七十二条の百五 (Article 72-105)

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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: 第七十二条の百五 (Article 72-105)（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） — address `art-72-105`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-105
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-105
- 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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### 第七十二条の百五（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） — Deduction, etc. of Refunds, etc. Concerning the Cargo Levy from the Amounts Remitted to Prefectures
<sup>caption: machine translation, not official</sup>
<sup>art-72-105 · https://japanlaw.org/ja/local-tax-act/art-72-105 · https://japanlaw.org/l/325AC0000000226/art-72-105</sup>

    **第一項**  国は、前条の規定により貨物割に係る還付金等を還付した場合には、当該還付金等に相当する額を、当該貨物割に係る第七十二条の百三第三項に規定する道府県に同項の規定により払い込む貨物割として納付された額で当該還付金等を還付した日の属する月に納付されたものの総額から控除するものとする。
    <sup>art-72-105/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-105/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-1</sup>
    When the national government has refunded refunds, etc. concerning the cargo levy under the preceding Article, it is to deduct an amount equivalent to those refunds, etc. from the total amount paid as the cargo levy in the month that includes the day on which those refunds, etc. were refunded, which is to be remitted under Article 72-103, paragraph (3) to the prefecture prescribed in that paragraph relating to that cargo levy.
    <sup>machine translation, not official</sup>

    **第二項**  貨物割として納付された額の総額から前項の規定によりその相当額が控除された還付金等について返納があつた場合その他政令で定める事由が生じた場合には、当該返納があつた額その他政令で定める額に相当する額を、第七十二条の百三第三項の規定により当該道府県に払い込む貨物割として納付された額で当該返納があつた又は政令で定める事由が生じた日の属する月に納付されたものの総額に加算するものとする。
    <sup>art-72-105/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-105/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-2</sup>
    Where refunds, etc. an amount equivalent to which has been deducted from the total amount paid as the cargo levy under the preceding paragraph are returned, or where any other grounds specified by Cabinet Order arise, an amount equivalent to the amount returned or any other amount specified by Cabinet Order is to be added to the total amount paid as the cargo levy in the month that includes the day on which that return was made or those grounds specified by Cabinet Order arose, which is to be remitted to that prefecture under Article 72-103, paragraph (3).
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定により控除すべき還付金等に相当する額が、当該還付金等を還付した日の属する月に貨物割として納付された額の総額（同月に前項の規定による加算すべき額がある場合にあつては、これを加算した額）を超える場合には、当該超える額に相当する還付金等をその翌月に還付したものとみなして、第一項の規定を適用する。
    <sup>art-72-105/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-105/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-3</sup>
    If the amount equivalent to the refunds, etc. to be deducted under paragraph (1) exceeds the total amount paid as the cargo levy in the month that includes the day on which those refunds, etc. were refunded (where there is an amount to be added under the preceding paragraph in that month, the amount including that addition), paragraph (1) applies as though refunds, etc. equivalent to the excess amount had been refunded in the following month.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-105/par-1: 前条 → 地方税法 第七十二条の百四 (Article 72-104), art-72-104 — https://japanlaw.org/ja/local-tax-act/art-72-104 · https://japanlaw.org/l/325AC0000000226/art-72-104
- art-72-105/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/ja/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3
- art-72-105/par-2: 前項 → 地方税法 第七十二条の百五第一項 (Article 72-105, paragraph (1)), art-72-105/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-105/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-1
- art-72-105/par-2: 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/ja/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3
- art-72-105/par-3: 第一項 → 地方税法 第七十二条の百五第一項 (Article 72-105, paragraph (1)), art-72-105/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-105/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-1
- art-72-105/par-3: 前項 → 地方税法 第七十二条の百五第二項 (Article 72-105, paragraph (2)), art-72-105/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-105/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-2

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 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二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-2
- 地方税法 第七十二条の百五第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-3
- 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
- 地方税法 附則第九条の八第五項（譲渡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/suppl-3251-226/art-9-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-5

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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