Article 701-46Filing and Payment of Business Office Tax Imposed on Corporations
第七百一条の四十六（法人に対して課する事業所税の申告納付）
A person liable for the business office tax imposed on a business conducted by a corporation at an office or place of business must, within two months from the end of each business year (where a foreign corporation (meaning a corporation that has neither its head office nor its principal office or place of business in the area where this Act is enforced) comes to have no office or place of business in the area where this Act is enforced without having designated a tax agent prescribed in Article 701-37, paragraph (1) (excluding the case where it has received the certification under paragraph (2) of that Article), by the earlier of the day preceding the day on which two months have elapsed from the end of that business year and the day on which it comes to have no such office or place of business), file with the head of the designated city, etc. in which that office or place of business is located a return, in the form specified by Order of the Ministry of Internal Affairs and Communications, stating the amount of the tax base and the tax amount of the business office tax for each business year and other necessary matters, and pay the tax amount so reported to that designated city, etc.
事業所等において法人が行う事業に対して課する事業所税の納税義務者は、各事業年度終了の日から二月以内（外国法人（この法律の施行地に本店又は主たる事業所等を有しない法人をいう。）が第七百一条の三十七第一項に規定する納税管理人を定めないでこの法律の施行地に事業所等を有しないこととなる場合（同条第二項の認定を受けた場合を除く。）には、当該事業年度終了の日から二月を経過した日の前日と当該事業所等を有しないこととなる日とのいずれか早い日まで）に、当該各事業年度に係る事業所税の課税標準額及び税額その他必要な事項を記載した総務省令で定める様式による申告書を当該事業所等所在の指定都市等の長に提出するとともに、その申告した税額を当該指定都市等に納付しなければならない。
The amount of the tax base referred to in the preceding paragraph is, for the asset levy, the total floor area of places of business that is to be the tax base of the asset levy relating to each office or place of business that the corporation has or had within the area of the designated city, etc. during that business year, and, for the worker levy, the aggregate of the total salaries of workers that is to be the tax base of the worker levy relating to those offices or places of business.
The head of a designated city, etc. may, in accordance with the Municipal Ordinance of that designated city, etc., have a corporation that conducts business at an office or place of business and has no business office tax amount to pay for each business year file a return in accordance with paragraph (1).
Read this with the articles around it
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
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.