# 地方税法 / Local Tax Act — 第七十二条の百十五 (Article 72-115)

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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: 第七十二条の百十五 (Article 72-115)（地方消費税の市町村に対する交付） — address `art-72-115`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-115
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-115
- 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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### 第七十二条の百十五（地方消費税の市町村に対する交付） — Distribution of the Local Consumption Tax to Municipalities
<sup>caption: machine translation, not official</sup>
<sup>art-72-115 · https://japanlaw.org/ja/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115</sup>

    **第一項**  道府県は、前条第一項に規定する合算額の二十二分の十に相当する額から第七十二条の百十三第一項の規定により国に支払つた金額に相当する額を減額した額に、前条第一項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の二分の一に相当する額を、政令で定めるところにより、当該道府県内の市町村（特別区を含む。以下この条及び次条において同じ。）に対し、官報で公示された最近の国勢調査の結果による各市町村の人口及び統計法第二条第四項に規定する基幹統計である経済構造統計（総務省令で定めるものに限る。）の最近に公表された結果による各市町村の従業者数に按分して交付するものとする。
    <sup>art-72-115/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1</sup>
    A prefecture is to distribute one half of the total amount obtained by adding, to the amount obtained by deducting the amount equivalent to the sum paid to the national government under Article 72-113, paragraph (1) from the amount equivalent to 10/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (1) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture (including special wards; the same applies in this Article and the following Article), as provided by Cabinet Order, prorated in accordance with the population of each municipality according to the results of the most recent national census publicly announced in the Official Gazette and the number of workers in each municipality according to the most recently published results of the economic structure statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act.
    <sup>machine translation, not official</sup>

    **第二項**  道府県は、前条第一項に規定する合算額の二十二分の十二に相当する額に、同条第二項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の二分の一に相当する額を、政令で定めるところにより、当該道府県内の市町村に対し、前項の人口に按分して交付するものとする。
    <sup>art-72-115/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-115/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-2</sup>
    A prefecture is to distribute one half of the total amount obtained by adding, to the amount equivalent to 12/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (2) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture, as provided by Cabinet Order, prorated in accordance with the population referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の場合においては、市町村に対して交付すべき額の二分の一の額を同項の人口で、他の二分の一の額を同項の従業者数で按分するものとする。
    <sup>art-72-115/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-115/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-3</sup>
    In the case referred to in paragraph (1), one half of the amount to be distributed to the municipalities is to be prorated in accordance with the population referred to in that paragraph, and the other half in accordance with the number of workers referred to in that paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-115/par-1: 前条第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- art-72-115/par-1: 第七十二条の百十三第一項 → 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
- art-72-115/par-1: この条 → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/ja/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115
- art-72-115/par-1: 次条 → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/ja/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116
- art-72-115/par-1: 統計法第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-72-115/par-2: 前条第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- art-72-115/par-2: 同条第二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-2
- art-72-115/par-2: 前項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1
- art-72-115/par-3: 第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1

## Cited by

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

- 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 第七十二条の百十五第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-2
- 地方税法 第七十二条の百十五第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-3
- 地方税法 第七十二条の百十六第一項（地方消費税の使途） — https://japanlaw.org/ja/local-tax-act/art-72-116/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-116/par-1
- 地方税法 第七十二条の百十六第二項（地方消費税の使途） — https://japanlaw.org/ja/local-tax-act/art-72-116/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-116/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
- 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 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/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
- 地方税法 附則第十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-1
- 地方税法 附則第十三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-2

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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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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