# 地方税法 / Local Tax Act — 第七十二条の百八 (Article 72-108)

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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: 第七十二条の百八 (Article 72-108)（貨物割に係る処分に関する不服審査等の特例） — address `art-72-108`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-108
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-108
- 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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### 第七十二条の百八（貨物割に係る処分に関する不服審査等の特例） — Special Provisions on Review of Appeals, etc. Concerning Dispositions Relating to the Cargo Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-108 · https://japanlaw.org/ja/local-tax-act/art-72-108 · https://japanlaw.org/l/325AC0000000226/art-72-108</sup>

    **第一項**  第七十二条の百第一項の規定により税関長が消費税の賦課徴収の例により消費税と併せて賦課徴収を行う貨物割に関する処分は、不服申立て及び訴訟については、国税に関する法律に基づく処分とみなして、国税通則法第八章の規定を適用する。この場合において、同法第百五条第二項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の貨物割」と、同条第三項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の貨物割」と、同条第四項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の貨物割」と、「当該国税」とあるのは「当該国税若しくは地方消費税の貨物割」と、同条第五項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の貨物割」と、同条第六項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の貨物割」とする。
    <sup>art-72-108/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-108/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-1</sup>
    A disposition concerning the cargo levy for which the director-general of a customs house carries out assessment and collection together with consumption tax, in accordance with the rules for the assessment and collection of consumption tax, under Article 72-100, paragraph (1) is deemed, with respect to appeals and litigation, to be a disposition under a law concerning national taxes, and Chapter VIII of the Act on General Rules for National Taxes applies. In this case, in Article 105, paragraph (2) of that Act, the phrase "national tax connected with the disposition" is deemed to be replaced with "national tax or the cargo levy of the local consumption tax connected with the disposition"; in paragraph (3) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition"; in paragraph (4) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition" and "that national tax" with "that national tax or the cargo levy of the local consumption tax"; in paragraph (5) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition"; and in paragraph (6) of that Article, "national tax connected with the disposition" with "national tax or the cargo levy of the local consumption tax connected with the disposition".
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定により国税に関する法律に基づく処分とみなされた処分に係る貨物割又は消費税に係る国税通則法第五十八条第一項第一号イに規定する更正決定等（以下本項において「更正決定等」という。）について不服申立てがされている場合において、当該貨物割又は消費税と納税義務者が同一である他の消費税又は貨物割についてされた更正決定等があるときは、同法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の消費税又は貨物割についてされた更正決定等は、当該貨物割又は消費税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。
    <sup>art-72-108/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-108/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-2</sup>
    If an appeal has been filed against a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of the Act on General Rules for National Taxes (hereinafter in this paragraph referred to as a "reassessment or determination, etc.") relating to a cargo levy or consumption tax regarding a disposition deemed under the preceding paragraph to be a disposition made under laws relating to national taxes, and a reassessment or determination, etc. has been made regarding another consumption tax or cargo levy for which the person liable for tax is the same as for that cargo levy or consumption tax, then for the purpose of applying the provisions of Article 90, paragraph (1) or (2), Article 104, paragraph (2), or Article 115, paragraph (1), item (ii) of that Act, the reassessment or determination, etc. made regarding that other consumption tax or cargo levy is deemed to be another reassessment or determination, etc. made regarding the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act for that cargo levy or consumption tax.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-108/par-1: 第七十二条の百第一項 → 地方税法 第七十二条の百第一項 (Article 72-100, paragraph (1)), art-72-100/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-100/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-100/par-1
- art-72-108/par-1: 同法第百五条第二項 → 国税通則法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2
- art-72-108/par-1: 同条第三項 → 国税通則法 第百五条第三項 (Article 105, paragraph (3)), art-105/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3
- art-72-108/par-1: 同条第四項 → 国税通則法 第百五条第四項 (Article 105, paragraph (4)), art-105/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4
- art-72-108/par-1: 同条第五項 → 国税通則法 第百五条第五項 (Article 105, paragraph (5)), art-105/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-5 · https://japanlaw.org/l/337AC0000000066/art-105/par-5
- art-72-108/par-1: 同条第六項 → 国税通則法 第百五条第六項 (Article 105, paragraph (6)), art-105/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-6 · https://japanlaw.org/l/337AC0000000066/art-105/par-6
- art-72-108/par-2: 前項 → 地方税法 第七十二条の百八第一項 (Article 72-108, paragraph (1)), art-72-108/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-108/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-1
- art-72-108/par-2: 国税通則法第五十八条第一項第一号 → 国税通則法 第五十八条第一項第一号 (Article 58, paragraph (1), item (i)), art-58/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1/item-1
- art-72-108/par-2: 本項 → 地方税法 第七十二条の百八第二項 (Article 72-108, paragraph (2)), art-72-108/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-108/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-2
- art-72-108/par-2: 同法第九十条第一項 → 国税通則法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1
- art-72-108/par-2: 第二項 → 国税通則法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-2 · https://japanlaw.org/l/337AC0000000066/art-90/par-2
- art-72-108/par-2: 第百四条第二項 → 国税通則法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2
- art-72-108/par-2: 第百十五条第一項第二号 → 国税通則法 第百十五条第一項第二号 (Article 115, paragraph (1), item (ii)), art-115/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-2
- art-72-108/par-2: 同法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1

## Cited by

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

- 地方税法 第七十二条の百八第二項（貨物割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/art-72-108/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-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

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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-20261027T202151-091, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-072, 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