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Article 701-73Use of Business Office Tax

第七百一条の七十三(事業所税の使途)

A designated city, etc. must apply the amount obtained by deducting, from an amount equivalent to the amount of business office tax paid to that designated city, etc., the amount specified by Order of the Ministry of Internal Affairs and Communications as the cost of collecting the business office tax, to the costs of the following projects.

指定都市等は、当該指定都市等に納付された事業所税額に相当する額から事業所税の徴収に要する費用として総務省令で定める額を控除して得た額を、次に掲げる事業に要する費用に充てなければならない。

Projects for the development of transportation facilities such as roads, urban high-speed railways and parking lots

道路、都市高速鉄道、駐車場その他の交通施設の整備事業

Projects for the development of public open spaces such as parks and green spaces

公園、緑地その他の公共空地の整備事業

Projects for the development of supply facilities or treatment facilities such as water supply, sewerage and waste treatment facilities

水道、下水道、廃棄物処理施設その他の供給施設又は処理施設の整備事業

Projects for the development of rivers and other waterways

河川その他の水路の整備事業

Projects for the development of educational and cultural facilities such as schools and libraries

学校、図書館その他の教育文化施設の整備事業

Projects for the development of medical facilities or social welfare facilities such as hospitals and day care centers

病院、保育所その他の医療施設又は社会福祉施設の整備事業

Projects relating to pollution prevention

公害防止に関する事業

Projects relating to disaster prevention

防災に関する事業

In addition to what is set forth in the preceding items, projects specified by Cabinet Order that are necessary for the development and improvement of the urban environment, such as urban area development projects

前各号に掲げるもののほか、市街地開発事業その他の都市環境の整備及び改善に必要な事業で政令で定めるもの

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