Article 72, paragraph (1)
For enterprise tax, the meanings of the terms listed in the following items are as provided respectively in those items.
事業税について、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。
This text is not in force yetIt on 1 January 2028, in 14 months
Read the text in force →Local Tax Act
地方税法
Section 2 Enterprise Tax (Article 72)
The law as Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Section 2 Enterprise Tax第二節 事業税
Subsection 1 Common Provisions第一款 通則
Article 72第七十二条
Meanings of the Terms Relating to Enterprise Tax（事業税に関する用語の意義）
Article 72, paragraph (1), item (i)
Value-added levy: enterprise tax imposed on the business conducted by a corporation on the basis of value added;
付加価値割 付加価値額により法人の行う事業に対して課する事業税をいう。
Article 72, paragraph (1), item (ii)
Capital levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of stated capital, etc.;
資本割 資本金等の額により法人の行う事業に対して課する事業税をいう。
Article 72, paragraph (1), item (iii)
Income levy: enterprise tax imposed on the business conducted by a corporation on the basis of income;
所得割 所得により法人の行う事業に対して課する事業税をいう。
Article 72, paragraph (1), item (iv)
Revenue levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of revenue;
収入割 収入金額により法人の行う事業に対して課する事業税をいう。
Article 72, paragraph (1), item (v)
Permanent establishment: any of the following; provided, however, that where a treaty concerning the avoidance of double taxation or the prevention of tax evasion concluded by Japan provides differently from the following, with regard to a corporation that has no head office or principal office or place of business in Japan (meaning the area where this Act is in force; the same applies hereinafter in this item) (hereinafter in this Section referred to as a "foreign corporation") or an individual who has no principal office or place of business in Japan, it is that which is defined as a permanent establishment in that treaty (limited to that located in Japan):
恒久的施設 次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける国内（この法律の施行地をいう。以下この号において同じ。）に本店若しくは主たる事務所若しくは事業所を有しない法人（以下この節において「外国法人」という。）又は国内に主たる事務所若しくは事業所を有しない個人については、当該条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
Article 72, paragraph (1), item (v), (a)
a branch, factory or other fixed place of business for conducting business, located in Japan, of a foreign corporation or an individual who has no principal office or place of business in Japan, as specified by Cabinet Order;
外国法人又は国内に主たる事務所若しくは事業所を有しない個人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの
Article 72, paragraph (1), item (v), (b)
a place located in Japan where a foreign corporation or an individual who has no principal office or place of business in Japan carries out construction or installation work or the provision of services of directing or supervising such work, or any other place equivalent thereto as specified by Cabinet Order;
外国法人又は国内に主たる事務所若しくは事業所を有しない個人の国内にある建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所その他これに準ずるものとして政令で定めるもの
Article 72, paragraph (1), item (v), (c)
a person who has the authority to conclude contracts on behalf of a foreign corporation or an individual who has no principal office or place of business in Japan and is placed by it in Japan, or any other person equivalent thereto, as specified by Cabinet Order.
外国法人又は国内に主たる事務所若しくは事業所を有しない個人が国内に置く自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの