The tax base of the enterprise tax on a business conducted by a corporation is that specified in each of the following items for the category of enterprise tax listed in that item.
法人の行う事業に対する事業税の課税標準は、次の各号に掲げる事業税の区分に応じ、当該各号に定めるものによる。
Value-added levy: the value added for each business year;
付加価値割 各事業年度の付加価値額
Capital levy: the amount of stated capital, etc. for each business year;
資本割 各事業年度の資本金等の額
Income levy: the income for each business year;
所得割 各事業年度の所得
Revenue levy: the revenues for each business year.
収入割 各事業年度の収入金額
Read this with the articles around it
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section