# 地方税法 / Local Tax Act — 第七十二条の百十六 (Article 72-116) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-116. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第七十二条の百十六 (Article 72-116)（地方消費税の使途） — address `art-72-116` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-116 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-116 - 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. --- ### 第七十二条の百十六（地方消費税の使途） — Use of the Local Consumption Tax caption: machine translation, not official art-72-116 · https://japanlaw.org/ja/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116 **第一項** 道府県は、前条第二項に規定する合計額から同項の規定により当該道府県内の市町村に交付した額を控除した額に相当する額を、消費税法第一条第二項に規定する経費その他社会保障施策（社会福祉、社会保険及び保健衛生に関する施策をいう。次項において同じ。）に要する経費に充てるものとする。 art-72-116/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-116/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-116/par-1 A prefecture is to allocate an amount equivalent to the amount obtained by deducting from the total amount prescribed in paragraph (2) of the preceding Article the amount distributed under that paragraph to the municipalities within that prefecture to expenditures prescribed in Article 1, paragraph (2) of the Consumption Tax Act and other expenditures required for social security measures (meaning measures concerning social welfare, social insurance and public health; the same applies in the following paragraph). machine translation, not official **第二項** 市町村は、前条第二項の規定により道府県から交付を受けた額に相当する額を、消費税法第一条第二項に規定する経費その他社会保障施策に要する経費に充てるものとする。 art-72-116/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-116/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-116/par-2 A municipality is to allocate an amount equivalent to the amount distributed to it by a prefecture under paragraph (2) of the preceding Article to expenditures prescribed in Article 1, paragraph (2) of the Consumption Tax Act and other expenditures required for social security measures. machine translation, not official --- ## Cites - art-72-116/par-1: 前条第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), 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 - art-72-116/par-1: 消費税法第一条第二項 → 消費税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-1/par-2 · https://japanlaw.org/l/363AC0000000108/art-1/par-2 - art-72-116/par-1: 次項 → 地方税法 第七十二条の百十六第二項 (Article 72-116, paragraph (2)), art-72-116/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-116/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-116/par-2 - art-72-116/par-2: 前条第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), 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 - art-72-116/par-2: 消費税法第一条第二項 → 消費税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-1/par-2 · https://japanlaw.org/l/363AC0000000108/art-1/par-2 ## Cited by 9 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 --- ## 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-20261027T214204-072, 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