Article 312, paragraph (1)
The standard tax rate of the per capita levy imposed on corporations is the amount specified in the right-hand column of the following table, according to the classification of corporations listed in the left-hand column of the same table.
| Classification of corporations | Tax rate |
| (i) The following corporations (a) Among the public corporations under Article 2, item (v) of the Corporation Tax Act and the public interest corporations, etc. prescribed in Article 294, paragraph (7), those other than ones on which the per capita levy cannot be imposed under Article 296, paragraph (1) (excluding incorporated administrative agencies prescribed in Appended Table II of that Act that conduct a profit-making business) (b) Associations or foundations without juridical personality (c) General incorporated associations (excluding those that fall under non-profit corporations (meaning non-profit corporations prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (excluding those that fall under non-profit corporations) (d) Corporations, other than mutual companies prescribed in the Insurance Business Act, that have no amount of stated capital or capital contributions (excluding the corporations listed in (a) to (c)) (e) Among corporations that have an amount of stated capital, etc. (excluding incorporated administrative agencies prescribed in Appended Table II of the Corporation Tax Act that do not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) and whose amount of stated capital, etc. is 10,000,000 yen or less, those for which the total number of workers (including officers specified by Cabinet Order) at the offices, places of business or dormitories, etc. they have in the municipality (referred to as the "total number of workers" in the following item through item (ix) and paragraph (5)) is 50 or fewer | Annual amount: 50,000 yen |
| (ii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is 10,000,000 yen or less, those for which the total number of workers exceeds 50 | Annual amount: 120,000 yen |
| (iii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 10,000,000 yen and not more than 100,000,000 yen, those for which the total number of workers is 50 or fewer | Annual amount: 130,000 yen |
| (iv) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 10,000,000 yen and not more than 100,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 150,000 yen |
| (v) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 100,000,000 yen and not more than 1,000,000,000 yen, those for which the total number of workers is 50 or fewer | Annual amount: 160,000 yen |
| (vi) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 100,000,000 yen and not more than 1,000,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 400,000 yen |
| (vii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 1,000,000,000 yen, those for which the total number of workers is 50 or fewer | Annual amount: 410,000 yen |
| (viii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 1,000,000,000 yen and not more than 5,000,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 1,750,000 yen |
| (ix) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 5,000,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 3,000,000 yen |
法人に対して課する均等割の標準税率は、次の表の上欄に掲げる法人の区分に応じ、それぞれ同表の下欄に定める額とする。
| 法人の区分 | 税率 |
| 一 次に掲げる法人 イ 法人税法第二条第五号の公共法人及び第二百九十四条第七項に規定する公益法人等のうち、第二百九十六条第一項の規定により均等割を課することができないもの以外のもの（同法別表第二に規定する独立行政法人で収益事業を行うものを除く。） ロ 人格のない社団等 ハ 一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。） ニ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。） ホ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもののうち、市町村内に有する事務所、事業所又は寮等の従業者（政令で定める役員を含む。）の数の合計数（次号から第九号まで及び第五項において「従業者数の合計数」という。）が五十人以下のもの | 年額 五万円 |
| 二 資本金等の額を有する法人で資本金等の額が千万円以下であるもののうち、従業者数の合計数が五十人を超えるもの | 年額 十二万円 |
| 三 資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもののうち、従業者数の合計数が五十人以下であるもの | 年額 十三万円 |
| 四 資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもののうち、従業者数の合計数が五十人を超えるもの | 年額 十五万円 |
| 五 資本金等の額を有する法人で資本金等の額が一億円を超え十億円以下であるもののうち、従業者数の合計数が五十人以下であるもの | 年額 十六万円 |
| 六 資本金等の額を有する法人で資本金等の額が一億円を超え十億円以下であるもののうち、従業者数の合計数が五十人を超えるもの | 年額 四十万円 |
| 七 資本金等の額を有する法人で資本金等の額が十億円を超えるもののうち、従業者数の合計数が五十人以下であるもの | 年額 四十一万円 |
| 八 資本金等の額を有する法人で資本金等の額が十億円を超え五十億円以下であるもののうち、従業者数の合計数が五十人を超えるもの | 年額 百七十五万円 |
| 九 資本金等の額を有する法人で資本金等の額が五十億円を超えるもののうち、従業者数の合計数が五十人を超えるもの | 年額 三百万円 |