# 地方税法 / Local Tax Act — 第七十二条の七十八 (Article 72-78)

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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: 第七十二条の七十八 (Article 72-78)（地方消費税の納税義務者等） — address `art-72-78`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-78
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-78
- 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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### 第七十二条の七十八（地方消費税の納税義務者等） — Persons Liable for Local Consumption Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-72-78 · https://japanlaw.org/ja/local-tax-act/art-72-78 · https://japanlaw.org/l/325AC0000000226/art-72-78</sup>

    **第一項**  地方消費税は、事業者の行つた課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等のうち、特定資産の譲渡等（同項第八号の二に規定する特定資産の譲渡等をいう。第七十二条の八十四第一項第二号及び第二項において同じ。）並びに同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のものをいう。以下この節において同じ。）及び特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れのうち、同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のものをいう。以下この節において同じ。）については、当該事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者（同法第十五条第一項に規定する法人課税信託等の受託者にあつては、同条第三項に規定する受託事業者及び同条第四項に規定する固有事業者に係る消費税を納める義務が全て免除される事業者に限る。）を除く。）に対し、次項に規定する道府県が譲渡割により、同法第二条第一項第十一号に規定する課税貨物（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるものを除く。）については、当該課税貨物を消費税法第二条第一項第二号に規定する保税地域から引き取る者に対し、当該保税地域所在の道府県が貨物割により課する。
    <sup>art-72-78/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-1</sup>
    Local consumption tax is imposed, with respect to taxable transfers, etc. of assets carried out by a business operator (meaning, among the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, those other than specified transfers, etc. of assets (meaning the specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in Article 72-84, paragraph (1), item (ii) and paragraph (2)) and those on which consumption tax is not imposed or is exempted under the provisions of that Act or another Act or a treaty; the same applies hereinafter in this Section) and specified taxable purchases (meaning, among the specified taxable purchases prescribed in Article 5, paragraph (1) of that Act, those other than those on which consumption tax is not imposed or is exempted under the provisions of that Act or another Act or a treaty; the same applies hereinafter in this Section), on that business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act (for a trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of that Act, limited to a business operator exempted from the obligation to pay consumption tax in respect of all of the trustee business operator prescribed in paragraph (3) of that Article and the own-capacity business operator prescribed in paragraph (4) of that Article)) by the prefecture prescribed in the following paragraph by means of the transfer levy, and, with respect to taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act (excluding those on which consumption tax is not imposed or is exempted under the provisions of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) or another Act or a treaty), on the person who takes delivery of those taxable goods from the bonded area prescribed in item (ii) of that paragraph, by the prefecture in which that bonded area is located, by means of the cargo levy.
    <sup>machine translation, not official</sup>

    **第二項**  譲渡割を課する道府県は、次の各号に掲げる事業者の区分に応じ、当該各号に定める場所の所在する道府県とする。
    <sup>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</sup>
    The prefecture that imposes the transfer levy is the prefecture in which the place specified in each of the following items is located, according to the category of business operator listed in that item.
    <sup>machine translation, not official</sup>

      **一**  国内（この法律の施行地をいう。以下この項及び第七十二条の八十の三において同じ。）に住所を有する個人事業者　その住所地
      <sup>art-72-78/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-1</sup>
      an individual business operator who has a domicile in Japan (meaning the area where this Act is enforced; the same applies hereinafter in this paragraph and Article 72-80-3): the place of that domicile;
      <sup>machine translation, not official</sup>

      **二**  国内に住所を有せず、居所を有する個人事業者　その居所地
      <sup>art-72-78/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-2</sup>
      an individual business operator who has no domicile but has a residence in Japan: the place of that residence;
      <sup>machine translation, not official</sup>

      **三**  国内に住所及び居所を有しない個人事業者で、国内にその行う事業に係る事務所、事業所その他これらに準ずるもの（以下この号及び第六号において「事務所等」という。）を有する個人事業者　その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）
      <sup>art-72-78/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-3</sup>
      an individual business operator who has neither a domicile nor a residence in Japan but has in Japan an office, place of business or other similar place relating to the business that the operator conducts (hereinafter in this item and item (vi) referred to as an "office or similar place"): the location of that office or similar place (where there are two or more such offices or similar places, the location of the principal one);
      <sup>machine translation, not official</sup>

      **四**  前三号に掲げる個人事業者以外の個人事業者　政令で定める場所
      <sup>art-72-78/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-4</sup>
      an individual business operator other than the individual business operators listed in the preceding three items: the place specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **五**  国内に本店又は主たる事務所を有する法人（次号において「内国法人」という。）　その本店又は主たる事務所の所在地
      <sup>art-72-78/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-5</sup>
      a corporation that has its head office or principal office in Japan (referred to in the following item as a "domestic corporation"): the location of that head office or principal office;
      <sup>machine translation, not official</sup>

      **六**  内国法人以外の法人で国内に事務所等を有する法人　その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）
      <sup>art-72-78/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-6</sup>
      a corporation other than a domestic corporation that has an office or similar place in Japan: the location of that office or similar place (where there are two or more such offices or similar places, the location of the principal one);
      <sup>machine translation, not official</sup>

      **七**  前二号に掲げる法人以外の法人　政令で定める場所
      <sup>art-72-78/par-2/item-7 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-7</sup>
      a corporation other than the corporations listed in the preceding two items: the place specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **第三項**  前項各号（第四号及び第七号を除く。）に定める場所は、それぞれ同項の譲渡割の課税標準である消費税額の算定に係る課税期間（消費税法第十九条に規定する課税期間をいう。以下この節において同じ。）の開始の日現在における場所による。
    <sup>art-72-78/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3</sup>
    The place specified in each item of the preceding paragraph (excluding items (iv) and (vii)) is the place as of the first day of the taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Section) relating to the calculation of the amount of consumption tax that is the tax base of the transfer levy under that paragraph.
    <sup>machine translation, not official</sup>

    **第四項**  法人でない社団又は財団で代表者又は管理人の定めがあるもの（以下地方消費税について「人格のない社団等」という。）は、法人とみなして、この節（第七十二条の八十九の二を除く。）の規定を適用する。
    <sup>art-72-78/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-4</sup>
    An association or foundation that is not a corporation and has a designated representative or administrator (hereinafter referred to with respect to local consumption tax as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Section (excluding Article 72-89-2) apply.
    <sup>machine translation, not official</sup>

    **第五項**  消費税法第六十条第一項の規定により一の法人が行う事業とみなされる国若しくは地方公共団体が一般会計に係る業務として行う事業又は国若しくは地方公共団体が特別会計を設けて行う事業は、当該一般会計又は特別会計ごとに一の法人が行う事業とみなして、この節の規定を適用する。
    <sup>art-72-78/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-5</sup>
    A business conducted by the national government or a local government as an operation relating to the general account, or a business conducted by the national government or a local government by establishing a special account, that is deemed under Article 60, paragraph (1) of the Consumption Tax Act to be a business conducted by a single corporation, is deemed to be a business conducted by a single corporation for each such general account or special account, and the provisions of this Section apply.
    <sup>machine translation, not official</sup>

    **第六項**  輸入品に対する内国消費税の徴収等に関する法律第八条第一項の規定に基づき税関長が消費税を徴収する場合その他消費税に関する法律の規定で政令で定めるものに基づき税務署長又は税関長が消費税を徴収する場合には、当該税務署長の所属する税務署又は当該税関長の所属する税関所在の道府県が、当該消費税を納付すべき者に対し、当該徴収すべき消費税額を課税標準として、地方消費税を課するものとし、税務署長が消費税を徴収する場合に課すべき地方消費税にあつては譲渡割に、税関長が消費税を徴収する場合に課すべき地方消費税にあつては貨物割に含まれるものとして、この節（第一項から第三項まで及びこの項を除く。）の規定を適用する。この場合において、譲渡割に含まれるものとされる地方消費税の徴収については、普通徴収の方法によるものとする。
    <sup>art-72-78/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-6</sup>
    Where the director-general of a customs house collects consumption tax pursuant to Article 8, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, or where a district director or the director-general of a customs house collects consumption tax pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the prefecture in which the tax office to which that district director belongs or the customs house to which that director-general of a customs house belongs is located is to impose local consumption tax on the person liable to pay that consumption tax, with the amount of consumption tax to be collected as the tax base, and the provisions of this Section (excluding paragraphs (1) through (3) and this paragraph) apply on the basis that the local consumption tax to be imposed where a district director collects consumption tax is included in the transfer levy, and the local consumption tax to be imposed where the director-general of a customs house collects consumption tax is included in the cargo levy. In this case, the local consumption tax deemed to be included in the transfer levy is to be collected by the method of ordinary collection.
    <sup>machine translation, not official</sup>

    **第七項**  輸入品に対する内国消費税の徴収等に関する法律第五条第一項の規定に基づき外国貨物の保税地域からの引取りとみなす場合その他消費税に関する法律の規定で政令で定めるものに基づき外国貨物の保税地域からの引取りとみなして消費税法の規定を適用する場合には、当該外国貨物の引取りを第一項に規定する課税貨物の引取りとみなして、この節の規定を適用する。この場合において、同項中「当該保税地域所在の道府県」とあるのは、「輸入品に対する内国消費税の徴収等に関する法律第五条第一項の規定その他第七項に規定する政令で定める法律の規定に基づいて適用される消費税法の規定により課される消費税に係る税関長の所属する税関所在の道府県」とする。
    <sup>art-72-78/par-7 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-7</sup>
    Where, pursuant to Article 5, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, delivery of foreign goods from a bonded area is deemed to be made, or where, pursuant to another provision of an Act concerning consumption tax that is specified by Cabinet Order, the provisions of the Consumption Tax Act are applied by deeming delivery of foreign goods from a bonded area to be made, the provisions of this Section apply by deeming the delivery of those foreign goods to be the delivery of taxable goods prescribed in paragraph (1). In this case, the phrase "the prefecture in which that bonded area is located" in that paragraph is deemed to be replaced with "the prefecture in which is located the customs house to which belongs the director-general of a customs house relating to consumption tax imposed under the provisions of the Consumption Tax Act applied pursuant to the provisions of Article 5, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods and other provisions of Acts specified by Cabinet Order prescribed in paragraph (7)".
    <sup>machine translation, not official</sup>

    **第八項**  前二項の規定によるこの節の規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
    <sup>art-72-78/par-8 · https://japanlaw.org/ja/local-tax-act/art-72-78/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-8</sup>
    Necessary technical replacement of terms and other necessary matters concerning the application of the provisions of this Section under the preceding two paragraphs are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-72-78/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9
- art-72-78/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2
- art-72-78/par-1: 第七十二条の八十四第一項第二号 → 地方税法 第七十二条の八十四第一項第二号 (Article 72-84, paragraph (1), item (ii)), art-72-84/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1/item-2
- art-72-78/par-1: 第二項 → 地方税法 第七十二条の八十四第二項 (Article 72-84, paragraph (2)), art-72-84/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-2
- art-72-78/par-1: 消費税法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-5/par-1
- art-72-78/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-72-78/par-1: 同法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1
- art-72-78/par-1: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 · https://japanlaw.org/l/363AC0000000108/art-15/par-3
- art-72-78/par-1: 同条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 · https://japanlaw.org/l/363AC0000000108/art-15/par-4
- art-72-78/par-1: 次項 → 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-72-78/par-1: 同法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11
- art-72-78/par-1: 消費税法第二条第一項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2
- art-72-78/par-2/item-1: この項 → 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-72-78/par-2/item-1: 第七十二条の八十の三 → 地方税法 第七十二条の八十の三 (Article 72-80-3), art-72-80-3 — https://japanlaw.org/ja/local-tax-act/art-72-80-3 · https://japanlaw.org/l/325AC0000000226/art-72-80-3
- art-72-78/par-2/item-3: この号 → 地方税法 第七十二条の七十八第二項第三号 (Article 72-78, paragraph (2), item (iii)), art-72-78/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-3
- art-72-78/par-2/item-3: 第六号 → 地方税法 第七十二条の七十八第二項第六号 (Article 72-78, paragraph (2), item (vi)), art-72-78/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-6
- art-72-78/par-2/item-4: 前三号 → 地方税法 第七十二条の七十八第二項第一号 (Article 72-78, paragraph (2), item (i)), art-72-78/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-1
- art-72-78/par-2/item-4: 前三号 → 地方税法 第七十二条の七十八第二項第二号 (Article 72-78, paragraph (2), item (ii)), art-72-78/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-2
- art-72-78/par-2/item-4: 前三号 → 地方税法 第七十二条の七十八第二項第三号 (Article 72-78, paragraph (2), item (iii)), art-72-78/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-3
- art-72-78/par-2/item-5: 次号 → 地方税法 第七十二条の七十八第二項第六号 (Article 72-78, paragraph (2), item (vi)), art-72-78/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-6
- art-72-78/par-2/item-7: 前二号 → 地方税法 第七十二条の七十八第二項第五号 (Article 72-78, paragraph (2), item (v)), art-72-78/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-5
- art-72-78/par-2/item-7: 前二号 → 地方税法 第七十二条の七十八第二項第六号 (Article 72-78, paragraph (2), item (vi)), art-72-78/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-6
- art-72-78/par-3: 前項 → 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-72-78/par-3: 第四号 → 地方税法 第七十二条の七十八第二項第四号 (Article 72-78, paragraph (2), item (iv)), art-72-78/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-4
- art-72-78/par-3: 第七号 → 地方税法 第七十二条の七十八第二項第七号 (Article 72-78, paragraph (2), item (vii)), art-72-78/par-2/item-7 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-7
- art-72-78/par-3: 消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19
- art-72-78/par-4: 第七十二条の八十九の二 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/ja/local-tax-act/art-72-89-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-2
- art-72-78/par-5: 消費税法第六十条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 · https://japanlaw.org/l/363AC0000000108/art-60/par-1
- art-72-78/par-6: 輸入品に対する内国消費税の徴収等に関する法律第八条第一項 → e-Gov law 330AC0000000037, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-72-78/par-6: 第一項から第三項まで → 地方税法 第七十二条の七十八第一項 (Article 72-78, paragraph (1)), art-72-78/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-1
- art-72-78/par-6: 第一項から第三項まで → 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-72-78/par-6: 第一項から第三項まで → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3
- art-72-78/par-6: この項 → 地方税法 第七十二条の七十八第六項 (Article 72-78, paragraph (6)), art-72-78/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-6
- art-72-78/par-7: 輸入品に対する内国消費税の徴収等に関する法律第五条第一項 → e-Gov law 330AC0000000037, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-72-78/par-7: 第一項 → 地方税法 第七十二条の七十八第一項 (Article 72-78, paragraph (1)), art-72-78/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-1
- art-72-78/par-7: 第七項 → 地方税法 第七十二条の七十八第七項 (Article 72-78, paragraph (7)), art-72-78/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-7
- art-72-78/par-8: 前二項 → 地方税法 第七十二条の七十八第六項 (Article 72-78, paragraph (6)), art-72-78/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-6
- art-72-78/par-8: 前二項 → 地方税法 第七十二条の七十八第七項 (Article 72-78, paragraph (7)), art-72-78/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-7

## Cited by

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

- 地方税法 第七十二条の七十七第一項第一号（地方消費税に関する用語の意義） — 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
- 地方税法 第七十二条の七十八第一項（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-1
- 地方税法 第七十二条の七十八第二項第一号（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-1
- 地方税法 第七十二条の七十八第二項第三号（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-3
- 地方税法 第七十二条の七十八第二項第四号（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-4
- 地方税法 第七十二条の七十八第二項第五号（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-5
- 地方税法 第七十二条の七十八第二項第七号（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-2/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-7
- 地方税法 第七十二条の七十八第三項（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3
- 地方税法 第七十二条の七十八第六項（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-6
- 地方税法 第七十二条の七十八第七項（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-7
- 地方税法 第七十二条の七十八第八項（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-8
- 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 第七十二条の八十七第一項（譲渡割の中間申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1
- 地方税法 第七十二条の百三第三項（貨物割の納付等） — https://japanlaw.org/ja/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/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
- 地方税法 附則第九条の五第一項（譲渡割の申告の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5/par-1
- 地方税法 附則第九条の十第一項（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1
- 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1
- 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1
- 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
- 地方税法 附則第九条第一項（地方消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-9/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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