# 地方税法 / Local Tax Act — 第七十二条の百十一 (Article 72-111)

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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: 第七十二条の百十一 (Article 72-111)（貨物割に係る犯則事件の調査及び処分の特例） — address `art-72-111`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-111
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-111
- 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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### 第七十二条の百十一（貨物割に係る犯則事件の調査及び処分の特例） — Special Provisions on the Investigation and Disposition of Criminal Tax Cases Concerning the Cargo Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-111 · https://japanlaw.org/ja/local-tax-act/art-72-111 · https://japanlaw.org/l/325AC0000000226/art-72-111</sup>

    **第一項**  貨物割に関する犯則事件については、前章第十六節の規定にかかわらず、税関長又は税関職員を国税局長若しくは税務署長又は国税庁、国税局若しくは税務署の当該職員とみなして、国税通則法第十一章（第百五十三条及び第百五十四条第一項を除く。）の規定を適用する。
    <sup>art-72-111/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-111/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-1</sup>
    With respect to a criminal tax case concerning the cargo levy, notwithstanding the provisions of Section 16 of the preceding Chapter, the provisions of Chapter XI of the Act on General Rules for National Taxes (excluding Article 153 and Article 154, paragraph (1)) apply by deeming a director-general of a customs house or customs official to be a regional commissioner or district director, or a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office.
    <sup>machine translation, not official</sup>

    **第二項**  国税通則法第百五十三条第五項の規定は、前項の犯則事件を国税庁、国税局又は税務署の当該職員及び税関職員が発見した場合について準用する。この場合において、同条第五項中「税務署の当該職員」とあるのは「税務署の当該職員（税関職員が最初に発見したときは、当該発見地又は犯則物件の輸入地若しくは納税地を所轄する税関の税関職員）」と、「国税局の当該職員」とあるのは「国税局の当該職員（税関職員が最初に発見したときは、当該発見地又は犯則物件の輸入地若しくは納税地を所轄する税関の税関職員）」と読み替えるものとする。
    <sup>art-72-111/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-111/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-2</sup>
    The provisions of Article 153, paragraph (5) of the Act on General Rules for National Taxes apply mutatis mutandis where a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office and a customs official have discovered the criminal tax case referred to in the preceding paragraph. In this case, in paragraph (5) of that Article, the phrase "the relevant officials of the tax office" is deemed to be replaced with "the relevant officials of the tax office (or, if a customs official first discovered the case, the customs officials of the customs house having jurisdiction over the place of discovery, the place of import of the object of the offense, or the place for tax payment)", and the phrase "the relevant officials of the Regional Taxation Bureau" is deemed to be replaced with "the relevant officials of the Regional Taxation Bureau (or, if a customs official first discovered the case, the customs officials of the customs house having jurisdiction over the place of discovery, the place of import of the object of the offense, or the place for tax payment)".
    <sup>machine translation, not official</sup>

    **第三項**  第一項の場合において、消費税法第四十七条第一項第二号に掲げる課税標準額に対する消費税額を課税標準として課する貨物割に関する犯則事件は、間接国税以外の国税に関する犯則事件とし、同法第五十条第二項の規定により徴収すべき消費税額（消費税に係る延滞税の額を含まないものとする。）を課税標準として課する貨物割に関する犯則事件は、間接国税に関する犯則事件とする。
    <sup>art-72-111/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-111/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-3</sup>
    In the case referred to in paragraph (1), a criminal tax case concerning the cargo levy imposed with the amount of consumption tax on the tax base set forth in Article 47, paragraph (1), item (ii) of the Consumption Tax Act as its tax base is to be a criminal tax case concerning a national tax other than an indirect national tax, and a criminal tax case concerning the cargo levy imposed with the amount of consumption tax to be collected under Article 50, paragraph (2) of that Act (not including the amount of delinquent tax relating to consumption tax) as its tax base is to be a criminal tax case concerning an indirect national tax.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-111/par-1: 第百五十三条 → 国税通則法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/ja/national-tax-general-rules-act/art-153 · https://japanlaw.org/l/337AC0000000066/art-153
- art-72-111/par-1: 第百五十四条第一項 → 国税通則法 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-154/par-1 · https://japanlaw.org/l/337AC0000000066/art-154/par-1
- art-72-111/par-2: 国税通則法第百五十三条第五項 → 国税通則法 第百五十三条第五項 (Article 153, paragraph (5)), art-153/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-153/par-5 · https://japanlaw.org/l/337AC0000000066/art-153/par-5
- art-72-111/par-2: 前項 → 地方税法 第七十二条の百十一第一項 (Article 72-111, paragraph (1)), art-72-111/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-111/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-1
- art-72-111/par-3: 第一項 → 地方税法 第七十二条の百十一第一項 (Article 72-111, paragraph (1)), art-72-111/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-111/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-1
- art-72-111/par-3: 消費税法第四十七条第一項第二号 → 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
- art-72-111/par-3: 同法第五十条第二項 → 消費税法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/art-50/par-2

## Cited by

4 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 第七十二条の百十一第二項（貨物割に係る犯則事件の調査及び処分の特例） — https://japanlaw.org/ja/local-tax-act/art-72-111/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-2
- 地方税法 第七十二条の百十一第三項（貨物割に係る犯則事件の調査及び処分の特例） — https://japanlaw.org/ja/local-tax-act/art-72-111/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-111/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

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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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27