The value added for each business year in Article 72-12, item (i) is the sum of the total amount of the remuneration and salary amount, net interest paid and net rent paid for each business year (referred to as the "income allocation amount" in Article 72-20) and the single-year profit or loss for each business year.
第七十二条の十二第一号の各事業年度の付加価値額は、各事業年度の報酬給与額、純支払利子及び純支払賃借料の合計額（第七十二条の二十において「収益配分額」という。）と各事業年度の単年度損益との合計額による。
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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
income allocation amountmachine translation
「収益配分額」
The total of a business year's remuneration and salaries (報酬給与額), net interest paid (純支払利子) and net rent paid (純支払賃借料), which together with the year's single-year profit or loss (単年度損益) makes up the value added (付加価値額) for the value added levy of enterprise tax (事業税).
Short name set inArticle 72-14, paragraph (1)· applies only in this provision and in Article 72-20