# 地方税法 / Local Tax Act — 第七十二条 (Supplementary Provisions, Article 72) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72. 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 (Supplementary Provisions, Article 72)（交付税及び譲与税配付金特別会計における特別交付金に係る繰入れ等） — address `suppl-3251-226/art-72` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-72 - 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（交付税及び譲与税配付金特別会計における特別交付金に係る繰入れ等） — Transfers, etc. Relating to the Special Grant in the Special Account for Allocation Tax and Transfer Tax Distribution caption: machine translation, not official suppl-3251-226/art-72 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-72 **第一項** 附則第六十五条第三項に規定する特別交付金の総額は、特別会計に関する法律（平成十九年法律第二十三号）第六条の規定にかかわらず、一般会計から交付税及び譲与税配付金特別会計に繰り入れるものとする。 suppl-3251-226/art-72/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-72/par-1 Notwithstanding the provisions of Article 6 of the Act on Special Accounts (Act No. 23 of 2007), the total amount of special grants prescribed in Article 65, paragraph (3) of the Supplementary Provisions is to be transferred from the general account to the Special Account for Allocation Tax and Transfer Tax Distribution. machine translation, not official **第二項** 特別会計に関する法律第二十三条及び附則第十一条の規定によるほか、前項の規定による一般会計からの繰入金は令和三年度から令和八年度までの各年度における交付税及び譲与税配付金特別会計の歳入とし、特別交付金は当該各年度における同会計の歳出とする。 suppl-3251-226/art-72/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-72/par-2 In addition to what is provided for in Article 23 and Article 11 of the Supplementary Provisions of the Act on Special Accounts, the amount transferred from the general account pursuant to the provisions of the preceding paragraph is to be revenue of the Special Account for Allocation Tax and Transfer Tax Distribution in each fiscal year from fiscal year 2021 to fiscal year 2026, and the special grant is to be expenditure of that account in each such fiscal year. machine translation, not official --- ## Cites - suppl-3251-226/art-72/par-1: 附則第六十五条第三項 → 地方税法 附則第六十五条第三項 (Supplementary Provisions, Article 65, paragraph (3)), suppl-3251-226/art-65/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-3 - suppl-3251-226/art-72/par-1: 特別会計に関する法律（平成十九年法律第二十三号）第六条 → e-Gov law 419AC0000000023, 第六条 (Article 6), art-6 — not held in this collection - suppl-3251-226/art-72/par-2: 特別会計に関する法律第二十三条 → e-Gov law 419AC0000000023, 第二十三条 (Article 23), art-23 — not held in this collection - suppl-3251-226/art-72/par-2: 前項 → 地方税法 附則第七十二条第一項 (Supplementary Provisions, Article 72, paragraph (1)), suppl-3251-226/art-72/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-72/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第七十二条第二項（交付税及び譲与税配付金特別会計における特別交付金に係る繰入れ等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-72/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-72/par-2 - 地方税法 附則第七十七条第一項（命令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-77/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-77/par-1 --- ## 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-20261027T214204-227, 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