# 地方税法 / Local Tax Act — 第七十二条の七十七 (Article 72-77)

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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: 第七十二条の七十七 (Article 72-77)（地方消費税に関する用語の意義） — address `art-72-77`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-77
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-77
- 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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### 第七十二条の七十七（地方消費税に関する用語の意義） — Meanings of the Terms Relating to Local Consumption Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72-77 · https://japanlaw.org/ja/local-tax-act/art-72-77 · https://japanlaw.org/l/325AC0000000226/art-72-77</sup>

    **第一項**  地方消費税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
    <sup>art-72-77/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-77/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1</sup>
    With regard to local consumption tax, the meaning of the terms listed in the following items is as specified in each item.
    <sup>machine translation, not official</sup>

      **一**  事業者　個人事業者（事業を行う個人をいう。次条第二項において同じ。）及び法人をいう。
      <sup>art-72-77/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-77/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-1</sup>
      business operator: an individual business operator (meaning an individual who conducts business; the same applies in paragraph (2) of the following Article) and a corporation;
      <sup>machine translation, not official</sup>

      **二**  譲渡割　消費税法第四十五条第一項第四号に掲げる消費税額を課税標準として課する地方消費税をいう。
      <sup>art-72-77/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-77/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-2</sup>
      transfer levy: the local consumption tax imposed with the amount of consumption tax listed in Article 45, paragraph (1), item (iv) of the Consumption Tax Act as the tax base;
      <sup>machine translation, not official</sup>

      **三**  貨物割　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又は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地方消費税をいう。
      <sup>art-72-77/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-77/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-3</sup>
      cargo levy: the local consumption tax imposed with the amount of consumption tax on the tax base amount listed in Article 47, paragraph (1), item (ii) of the Consumption Tax Act, or the amount of consumption tax to be collected pursuant to Article 50, paragraph (2) of that Act (excluding the amount of delinquent tax relating to consumption tax), as the tax base.
      <sup>machine translation, not official</sup>

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## Cites
- art-72-77/par-1/item-1: 次条第二項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2
- art-72-77/par-1/item-2: 消費税法第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-72-77/par-1/item-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-72-77/par-1/item-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

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

- 地方税法 附則第七条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-22/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-22/art-7/par-1
- 地方税法 附則第二条第一項（第一条の規定による地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-2/par-1
- 地方税法 附則第十条第一項（地方消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10/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-20261027T202151-086, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-086, 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