Article 72-22Calculation of the Tax Base for the Capital Levy of Domestic Corporations, etc. Conducting Business Outside the Area Where This Act Is Enforced
第七十二条の二十二（この法律の施行地外において事業を行う内国法人等の資本割の課税標準の算定）
The tax base for the capital levy of a specified domestic corporation is the amount obtained by deducting from the amount of stated capital, etc. of that specified domestic corporation the amount calculated as provided by Cabinet Order, taking into consideration the scale of its business outside the area where this Act is enforced and other factors.
特定内国法人の資本割の課税標準は、当該特定内国法人の資本金等の額から、この法律の施行地外の事業の規模等を勘案して政令で定めるところにより計算した金額を控除して得た額とする。
The tax base for the capital levy of a foreign corporation is the amount obtained by deducting from the amount of stated capital, etc. of that foreign corporation the amount calculated as provided by Cabinet Order, taking into consideration the scale of its business outside the area where this Act is enforced and other factors.
外国法人の資本割の課税標準は、当該外国法人の資本金等の額から、この法律の施行地外の事業の規模等を勘案して政令で定めるところにより計算した金額を控除して得た額とする。
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foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Short name set inArticle 72, paragraph (1), item (v)· applies only in this section
specified domestic corporationmachine translation
「特定内国法人」
In the section on enterprise tax (事業税), a domestic corporation (内国法人 — one with its main office or place of business in Japan) that has a place, of a kind a Cabinet Order (政令) sets, outside Japan where its business is carried on.
Short name set inArticle 72-19, paragraph (1)· applies only in this section