Article 701-47Filing and Payment of Business Office Tax Imposed on Individuals
第七百一条の四十七（個人に対して課する事業所税の申告納付）
A person liable for business office tax imposed on business conducted by an individual at an office or place of business must, by March 15 of the year following that year (where the business is discontinued during the year, within one month from the date of discontinuance of the business (within four months where the discontinuance of the business is due to the death of the person liable for tax)), submit to 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 tax base amount and tax amount of business office tax for the taxable period relating to the individual and other necessary matters, and pay the declared tax amount to that designated city, etc.
事業所等において個人が行う事業に対して課する事業所税の納税義務者は、その年の翌年三月十五日までに（年の中途において事業を廃止した場合には、当該事業の廃止の日から一月以内（当該事業の廃止が納税義務者の死亡によるときは、四月以内）に）、個人に係る課税期間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 tax base amount referred to in the preceding paragraph is, for the asset levy, the total of the office floor areas that are to be the tax base of the asset levy for each office or place of business that the individual has or had within the area of that designated city, etc. during the taxable period relating to that individual, and, for the worker levy, the total of the total salaries of workers that are to be the tax base of the worker levy for each such office or place of business.
The head of a designated city, etc. may, as provided by the Municipal Ordinance of that designated city, etc., have an individual who conducts business at an office or place of business and has no business office tax amount to be paid for the taxable period relating to that individual submit a return in accordance with the provisions of 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.