# 地方税法 / Local Tax Act — 第七十二条の百十三 (Article 72-113)

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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: 第七十二条の百十三 (Article 72-113)（貨物割に係る徴収取扱費の支払） — address `art-72-113`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-113
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-113
- 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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### 第七十二条の百十三（貨物割に係る徴収取扱費の支払） — Payment of Collection Handling Fees for the Cargo Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-113 · https://japanlaw.org/ja/local-tax-act/art-72-113 · https://japanlaw.org/l/325AC0000000226/art-72-113</sup>

    **第一項**  道府県は、国が貨物割の賦課徴収に関する事務を行うために要する費用を補償するため、政令で定めるところにより、徴収取扱費を国に支払わなければならない。
    <sup>art-72-113/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-1</sup>
    A prefecture must pay the collection handling fee to the national government, as provided by Cabinet Order, in order to compensate the costs required for the national government to perform the work relating to the assessment and collection of the cargo levy.
    <sup>machine translation, not official</sup>

    **第二項**  国は、政令で定めるところにより、前項の徴収取扱費の算定に関し必要な事項を道府県知事に通知しなければならない。
    <sup>art-72-113/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-113/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-2</sup>
    The national government must notify the prefectural governor, as provided by Cabinet Order, of the matters necessary for calculating the collection handling fee under the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、前項の規定による通知があつた場合においては、その通知があつた日から三十日以内に、第一項の徴収取扱費を支払うものとする。
    <sup>art-72-113/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-113/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-3</sup>
    If the prefectural governor has received the notification under the preceding paragraph, the governor is to pay the collection handling fee under paragraph (1) within 30 days from the date of that notification.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-113/par-2: 前項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-1
- art-72-113/par-3: 前項 → 地方税法 第七十二条の百十三第二項 (Article 72-113, paragraph (2)), art-72-113/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-113/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-2
- art-72-113/par-3: 第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-1

## Cited by

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

- 地方税法 第七十二条の百十三第二項（貨物割に係る徴収取扱費の支払） — https://japanlaw.org/ja/local-tax-act/art-72-113/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-2
- 地方税法 第七十二条の百十三第三項（貨物割に係る徴収取扱費の支払） — https://japanlaw.org/ja/local-tax-act/art-72-113/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-3
- 地方税法 第七十二条の百十四第一項（地方消費税の清算） — https://japanlaw.org/ja/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- 地方税法 第七十二条の百十五第一項（地方消費税の市町村に対する交付） — https://japanlaw.org/ja/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/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
- 地方税法 附則第九条の十五第一項（地方消費税の清算等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15/par-1
- 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1
- 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12/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