Article 72-24Calculation of the Tax Base of the Income Levy for a Domestic Corporation Conducting Business Outside the Area of Application of This Act
第七十二条の二十四（この法律の施行地外において事業を行う内国法人の所得割の課税標準の算定）
The tax base of the income levy for a specified domestic corporation is the amount obtained by deducting the income attributable to business outside the area of application of this Act from the total amount of income from the business of that specified domestic corporation. In this case, if it is difficult to calculate the income attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the income attributable to the business of that specified domestic corporation outside the area of application of this Act.
特定内国法人の所得割の課税標準は、当該特定内国法人の事業の所得の総額からこの法律の施行地外の事業に帰属する所得を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する所得の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該特定内国法人のこの法律の施行地外の事業に帰属する所得とみなす。
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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