Prefectural inhabitant tax is imposed on a person listed in item (i) by the sum of the per capita levy amount and the income levy amount, on a person listed in item (iii) by the sum of the per capita levy amount and the corporation tax levy amount, on persons listed in item (ii) and item (iv) by the per capita levy amount, on a person listed in item (iv)-2 by the corporation tax levy amount, on a person listed in item (v) by the interest levy amount, on a person listed in item (vi) by the dividend levy amount, and on a person listed in item (vii) by the share transfer income levy amount.
An individual who has a domicile in the prefecture;
道府県内に住所を有する個人
An individual who has an office, place of business or residential premises in the prefecture and who does not have a domicile in the municipality in which that office, place of business or residential premises is located;
道府県内に事務所、事業所又は家屋敷を有する個人で当該事務所、事業所又は家屋敷を有する市町村内に住所を有しない者
A corporation that has an office or place of business in the prefecture;
道府県内に事務所又は事業所を有する法人
A corporation that has a dormitory, lodging facility, club or other similar facility in the prefecture (referred to as a "dormitory, etc."; the same applies hereinafter with regard to prefectural inhabitant tax) and does not have an office or place of business in that prefecture;
道府県内に寮、宿泊所、クラブその他これらに類する施設（「寮等」という。以下道府県民税について同じ。）を有する法人で当該道府県内に事務所又は事業所を有しないもの
An individual who is subject to corporation tax by undertaking a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this Section) and who has an office or place of business in the prefecture;
法人課税信託（法人税法第二条第二十九号の二に規定する法人課税信託をいう。以下この節において同じ。）の引受けを行うことにより法人税を課される個人で道府県内に事務所又は事業所を有するもの
An individual who receives payment of interest and similar income through a business office, etc. located in the prefecture of a person who makes or handles the payment of interest and similar income;
利子等の支払又はその取扱いをする者の営業所等で道府県内に所在するものを通じて利子等の支払を受ける個人
An individual who receives payment of specified dividends and similar income and who has a domicile in the prefecture as of the date on which the payment of those specified dividends and similar income is to be received;
特定配当等の支払を受ける個人で当該特定配当等の支払を受けるべき日現在において道府県内に住所を有するもの
An individual who receives payment of consideration, etc. for the transfer of specified shares, etc. and who has a domicile in the prefecture as of January 1 of the year that includes the date on which the payment of that consideration, etc. for the transfer of specified shares, etc. is to be received.
特定株式等譲渡対価等の支払を受ける個人で当該特定株式等譲渡対価等の支払を受けるべき日の属する年の一月一日現在において道府県内に住所を有するもの
An individual who has a domicile in the prefecture, as referred to in item (i), item (vi) and item (vii) of the preceding paragraph, means, with respect to a person to whom the Residential Basic Book Act applies, a person recorded in the Basic Resident Register of a municipality within the area of that prefecture (including a person deemed to be recorded in that Basic Resident Register pursuant to Article 294, paragraph (3), and excluding a person prescribed in paragraph (4) of that Article).
For the application of the provisions of this Section to a foreign corporation, its permanent establishment is deemed to be its office or place of business.
外国法人に対するこの節の規定の適用については、恒久的施設をもつて、その事務所又は事業所とする。
Notwithstanding the provisions of paragraph (1), prefectural inhabitant tax on a person listed in Article 25, paragraph (1), item (ii) that conducts a profit-making business, or that undertakes a trust subject to corporate taxation, is imposed by the prefecture in which the office or place of business that conducts the trust affairs of that profit-making business or trust subject to corporate taxation is located.
第二十五条第一項第二号に掲げる者で収益事業を行うもの又は法人課税信託の引受けを行うものに対する道府県民税は、第一項の規定にかかわらず、当該収益事業又は法人課税信託の信託事務を行う事務所又は事業所所在の道府県において課する。
Notwithstanding the provisions of paragraph (1), the corporation tax levy (limited to the corporation tax levy with the corporation tax amount relating to the return under Article 74, paragraph (1) of the Corporation Tax Act as its tax base) on corporations in the public interest, etc. (meaning corporations in the public interest, etc. under Article 2, item (vi) of the Corporation Tax Act, disaster prevention block improvement project associations, management association corporations and housing complex management association corporations, condominium reconstruction associations, condominium sale associations, condominium demolition associations and site division associations, authorized neighborhood associations prescribed in Article 260-2, paragraph (7) of the Local Autonomy Act, political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants (Act No. 106 of 1994), and specified non-profit corporations prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998)) other than persons listed in Article 25, paragraph (1), item (ii), and on those deemed to be corporations under the following paragraph, is imposed by the prefecture in which the office or place of business that conducts the profit-making business or the trust affairs of a trust subject to corporate taxation of those persons is located.
公益法人等（法人税法第二条第六号の公益法人等並びに防災街区整備事業組合、管理組合法人及び団地管理組合法人、マンション再生組合、マンション等売却組合、マンション除却組合及び敷地分割組合、地方自治法第二百六十条の二第七項に規定する認可地縁団体、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律（平成六年法律第百六号）第七条の二第一項に規定する法人である政党等並びに特定非営利活動促進法（平成十年法律第七号）第二条第二項に規定する特定非営利活動法人をいう。）のうち第二十五条第一項第二号に掲げる者以外のもの及び次項の規定により法人とみなされるものに対する法人税割（法人税法第七十四条第一項の申告書に係る法人税額を課税標準とする法人税割に限る。）は、第一項の規定にかかわらず、これらの者の収益事業又は法人課税信託の信託事務を行う事務所又は事業所所在の道府県において課する。
An unincorporated association or foundation for which a representative or administrator has been designated and which conducts a profit-making business (including such an association or foundation that has discontinued a profit-making business; hereinafter referred to as an "association or foundation without juridical personality" with regard to prefectural inhabitant tax), or one that undertakes a trust subject to corporate taxation, is deemed to be a corporation, and the provisions of this Section (excluding Article 53, paragraphs (65) through (81)) apply.
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り、かつ、収益事業を行うもの（当該社団又は財団で収益事業を廃止したものを含む。以下道府県民税について「人格のない社団等」という。）又は法人課税信託の引受けを行うものは、法人とみなして、この節（第五十三条第六十五項から第八十一項までを除く。）の規定を適用する。
With regard to a person listed in paragraph (1), item (ii), prefectural inhabitant tax is imposed on the basis that there is one tax liability for each municipality that imposes municipal inhabitant tax by the per capita levy.
第一項第二号に掲げる者については、市町村民税を均等割により課する市町村ごとに一の納税義務があるものとして道府県民税を課する。
The business office, etc. in paragraph (1), item (v) means a business office, office or other equivalent facility of a person who makes payment of interest and similar income, which carries out affairs of payment of interest and similar income (including affairs related to the payment of interest and similar income) specified by Cabinet Order (or, where there is a person handling the payment of interest and similar income who is specified by Cabinet Order, a business office, office or other equivalent facility of that person, which carries out those affairs of handling the payment of interest and similar income that are specified by Cabinet Order).
第一項第五号の営業所等とは、利子等の支払をする者の営業所、事務所その他これらに準ずるもので利子等の支払の事務（利子等の支払に関連を有する事務を含む。）で政令で定めるものを行うもの（利子等の支払の取扱いをする者で政令で定めるものがある場合にあつては、その者の営業所、事務所その他これらに準ずるもので利子等の支払の取扱いの事務のうち政令で定めるものを行うもの）をいう。
The scope of the profit-making business in paragraphs (4) through (6) is specified by Cabinet Order.
第四項から第六項までの収益事業の範囲は、政令で定める。
Read this with the articles around it
foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Short name set inArticle 23, paragraph (1), item (iii), (b)· applies only in this section
trust subject to corporate taxationmachine translation
「法人課税信託」
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).
Defined inArticle 24, paragraph (1), item (iv-2)· applies only in this section