Business office tax is imposed on a business conducted by a corporation or an individual at an office or place of business, in the designated city, etc. in which that office or place of business is located, on the person conducting that business, at the sum of the asset levy amount and the worker levy amount.
事業所税は、事業所等において法人又は個人の行う事業に対し、当該事業所等所在の指定都市等において、当該事業を行う者に資産割額及び従業者割額の合算額によつて課する。
Where there is a person who has a specially-related person (meaning an individual with a special relationship such as a relative, or a family corporation (including a corporation similar thereto), as specified by Cabinet Order; the same applies hereinafter in this paragraph), if there are special circumstances specified by Cabinet Order with respect to a business conducted by that specially-related person, then for the purposes of the assessment and collection of business office tax, that business is deemed to be a joint business of that person and the specially-related person.
特殊関係者（親族その他の特殊の関係のある個人又は同族会社（これに類する法人を含む。）で政令で定めるものをいう。以下本項において同じ。）を有する者がある場合において、当該特殊関係者が行う事業について政令で定める特別の事情があるときは、事業所税の賦課徴収については、当該事業は、その者及び当該特殊関係者の共同事業とみなす。
An association or foundation that is not a corporation but has a representative or administrator designated (hereinafter in this Section referred to as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Section concerning corporations apply to it.
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（以下本節において「人格のない社団等」という。）は、法人とみなして、本節中法人に関する規定を適用する。
Read this with the articles around it
family corporationmachine translation
「同族会社」
A family corporation as defined in Article 2, item 10 of the Corporation Tax Act; whether a corporation is one is judged as things stood when the act or calculation in question took place.
Defined inArticle 72-43, paragraph (3)
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section
specially-related personmachine translation
「特殊関係者」
For the business office tax (事業所税), a relative or other individual in a special relationship with a person, or a family company (同族会社) or similar corporation, of a kind a Cabinet Order (政令) sets; where special circumstances a Cabinet Order sets exist, the business it carries on is treated for the tax as a joint business of it and that person.
Defined inArticle 701-32, paragraph (2)· applies only in this provision