The amount of the enterprise tax on a business conducted by a corporation (excluding the electricity supply business, gas supply business, insurance business and trade insurance business; the same applies in paragraph (5)) is the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
法人の行う事業（電気供給業、ガス供給業、保険業及び貿易保険業を除く。第五項において同じ。）に対する事業税の額は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定める金額とする。
a corporation listed in Article 72-2, paragraph (1), item (i), (a): the total of the following amounts:
第七十二条の二第一項第一号イに掲げる法人 次に掲げる金額の合計額
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 1.2/100;
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.5/100;
the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1/100;
a special corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category
| the portion of the income for each business year that is annual 4,000,000 yen or less | 3.5/100 |
| the portion of the income for each business year that exceeds annual 4,000,000 yen | 4.9/100 |
any other corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category
| the portion of the income for each business year that is annual 4,000,000 yen or less | 3.5/100 |
| the portion of the income for each business year that exceeds annual 4,000,000 yen and is annual 8,000,000 yen or less | 5.3/100 |
| the portion of the income for each business year that exceeds annual 8,000,000 yen | 7/100 |
The amount of the enterprise tax on the electricity supply business (excluding the retail electricity business, etc., power generation business, etc. and specified wholesale supply business), the gas pipeline supply business, the insurance business and the trade insurance business is the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 1/100.
The amount of the enterprise tax on the retail electricity business, etc., power generation business, etc. and specified wholesale supply business, among the electricity supply business, is the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
a corporation listed in Article 72-2, paragraph (1), item (iii), (a): the total of the following amounts:
第七十二条の二第一項第三号イに掲げる法人 次に掲げる金額の合計額
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100;
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.37/100;
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.15/100;
a corporation listed in Article 72-2, paragraph (1), item (iii), (b): the total of the following amounts:
第七十二条の二第一項第三号ロに掲げる法人 次に掲げる金額の合計額
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100;
the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1.85/100.
The amount of the enterprise tax on the specified gas supply business is the total of the following amounts:
特定ガス供給業に対する事業税の額は、次に掲げる金額の合計額とする。
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.48/100;
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.77/100;
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.32/100.
The income for each business year in paragraph (1) of a corporation that conducts business with offices or places of business established in two or more prefectures is the income for each business year before it is divided among the relevant prefectures under Article 72-48, and the amount of the enterprise tax on a business conducted by a corporation that conducts business with offices or places of business established in three or more prefectures and whose amount of stated capital or amount of capital contributions is 10,000,000 yen or more (excluding a corporation listed in Article 72-2, paragraph (1), item (i), (a)) is, notwithstanding the provisions of paragraph (1), the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
二以上の道府県において事務所又は事業所を設けて事業を行う法人の第一項の各事業年度の所得は、第七十二条の四十八の規定により関係道府県に分割される前の各事業年度の所得によるものとし、三以上の道府県において事務所又は事業所を設けて事業を行う法人で資本金の額又は出資金の額が千万円以上のもの（第七十二条の二第一項第一号イに掲げる法人を除く。）が行う事業に対する事業税の額は、第一項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、当該各号に定める金額とする。
a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 4.9/100;
a corporation other than a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 7/100.
In applying the provisions of paragraph (1) where the business year is less than one year, in that paragraph the phrase "annual 4,000,000 yen" is deemed to be replaced with "the amount calculated by multiplying 4,000,000 yen by the number of months in that business year and dividing by 12", and the phrase "annual 8,000,000 yen" with "the amount calculated by multiplying 8,000,000 yen by the number of months in that business year and dividing by 12". In this case, the number of months is calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
The term "special corporation" in paragraph (1), item (ii) and the items of paragraph (5) means the following corporations:
agricultural cooperatives, federations of agricultural cooperatives (excluding specified federations of agricultural cooperatives) and agricultural production cooperative corporations (excluding an agricultural production cooperative corporation that carries on the business under Article 72-10, paragraph (1), item (ii) of the Agricultural Co-operatives Act and that pays salaries, wages, bonuses or other payments of a similar nature to members engaged in its business), and tobacco cultivation associations;
農業協同組合、農業協同組合連合会（特定農業協同組合連合会を除く。）及び農事組合法人（農業協同組合法第七十二条の十第一項第二号の事業を行う農事組合法人でその事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）並びにたばこ耕作組合
consumer cooperatives and federations of consumer cooperatives;
消費生活協同組合及び消費生活協同組合連合会
shinkin banks, federations of shinkin banks, labor banks and federations of labor banks;
信用金庫、信用金庫連合会、労働金庫及び労働金庫連合会
small and medium-sized enterprise cooperatives (excluding enterprise associations), commerce and industry associations that are capital-contribution associations and federations of commerce and industry associations, shopping street promotion associations, federations of shopping street promotion associations, coastal shipping associations, federations of coastal shipping associations, environmental sanitation business associations that are capital-contribution associations and federations of environmental sanitation business associations, and environmental sanitation business small associations;
中小企業等協同組合（企業組合を除く。）、出資組合である商工組合及び商工組合連合会、商店街振興組合、商店街振興組合連合会、内航海運組合、内航海運組合連合会、出資組合である生活衛生同業組合及び生活衛生同業組合連合会並びに生活衛生同業小組合
exporters' associations and importers' associations that are capital-contribution associations;
出資組合である輸出組合及び輸入組合
shipowners' mutual insurance associations;
船主相互保険組合
fishery cooperatives, federations of fishery cooperatives, fishery production cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative), fishery processing cooperatives, federations of fishery processing cooperatives, federations of fishery mutual aid cooperatives and fishery exporters' associations;
漁業協同組合、漁業協同組合連合会、漁業生産組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）、水産加工業協同組合、水産加工業協同組合連合会、共済水産業協同組合連合会及び輸出水産業組合
forestry cooperatives, federations of forestry cooperatives and production forestry cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative);
森林組合、森林組合連合会及び生産森林組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）
Norinchukin Bank;
農林中央金庫
medical care corporations;
医療法人
federations of workers' cooperatives.
労働者協同組合連合会
In applying the provisions of paragraph (5), the determination of whether a corporation has an amount of stated capital or amount of capital contributions of 10,000,000 yen or more is made, for the enterprise tax for which the income for each business year (excluding the income for each business year in liquidation) is the tax base, based on the situation as of the last day of each business year (for the enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1) or the proviso to Article 72-48, paragraph (2), the situation as of the day before the day on which six months have elapsed prescribed in Article 72-26, paragraph (1)), and, for the enterprise tax for which the income for each business year in liquidation is the tax base, based on the situation as of the date of dissolution.
第五項の規定を適用する場合において、資本金の額又は出資金の額が千万円以上の法人であるかどうかの判定は、各事業年度の所得（清算中の各事業年度の所得を除く。）を課税標準とする事業税にあつては、各事業年度の終了の日（第七十二条の二十六第一項ただし書又は第七十二条の四十八第二項ただし書の規定により申告納付すべき事業税にあつては、第七十二条の二十六第一項に規定する六月経過日の前日）の現況によるものとし、清算中の各事業年度の所得を課税標準とする事業税にあつては、解散の日の現況によるものとする。
Where a prefecture imposes the enterprise tax at a rate exceeding the standard tax rate prescribed in paragraphs (1) through (5), it may not impose it at a rate exceeding the rate obtained by multiplying the rate listed in each of the following items by the rate specified in the relevant item in accordance with the category of that rate:
道府県は、第一項から第五項までに規定する標準税率を超える税率で事業税を課する場合には、次の各号に掲げる率に、当該率の区分に応じて当該各号に定める率を乗じて得た率を超える税率で課することができない。
the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (1) (excluding item (i), (c)), the rate prescribed in paragraph (2), the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (3), the rates prescribed in the items of paragraph (4), and the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (5): 1.2;
the rate specified in paragraph (1), item (i), (c): 1.7.
第一項第一号ハに定める率 一・七
Where a prefecture imposes the enterprise tax pursuant to Article 72-24-4, it must ensure that the tax rate is not significantly out of balance with the burden under the tax rates in paragraphs (1) through (5) and the preceding paragraph.
道府県が第七十二条の二十四の四の規定により事業税を課する場合における税率は、第一項から第五項まで及び前項の税率による場合における負担と著しく均衡を失することのないようにしなければならない。
Read this with the articles around it
standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
gas pipeline supply businessmachine translation
「導管ガス供給業」
A gas supply business that is a general gas pipeline service business (一般ガス導管事業) under Article 2, paragraph 5 of the Gas Business Act or a specified gas pipeline service business (特定ガス導管事業) under paragraph 7 of that Article.
Short name set inArticle 72-2, paragraph (1), item (ii)· applies only in this section
retail electricity business, etc.machine translation
「小売電気事業等」
A retail electricity business (小売電気事業) under Article 2, paragraph 1, item 2 of the Electricity Business Act, together with businesses similar to it that an Order of the Ministry of Internal Affairs and Communications (総務省令) specifies.
Short name set inArticle 72-2, paragraph (1), item (iii)· applies only in this section
specified wholesale supply businessmachine translation
「特定卸供給事業」
Specified wholesale supply business as defined in Article 2, paragraph 1, item 15-3 of the Electricity Business Act, one of the electricity supply businesses whose enterprise tax (事業税) Article 72-2, paragraph 1, item 3 sets as including the revenue levy (収入割).
Short name set inArticle 72-2, paragraph (1), item (iii)· applies only in this section
power generation business, etc.machine translation
「発電事業等」
For the enterprise tax (事業税), a power generation business as defined in Article 2, paragraph 1, item 14 of the Electricity Business Act, or a business an Order of the Ministry of Internal Affairs and Communications (総務省令) treats as one; a corporation carrying it on is taxed on revenue together with, as the case may be, added value and capital, or income.
Short name set inArticle 72-2, paragraph (1), item (iii)· applies only in this section
specified gas supply businessmachine translation
「特定ガス供給業」
Gas supply business (ガス供給業) carried on by a gas manufacturing business operator (ガス製造事業者) as defined in Article 2, paragraph 10 of the Gas Business Act that manufactures gas within the supply area of a special general gas pipeline service provider (特別一般ガス導管事業者) under Article 54-2 of that Act, other than pipeline gas supply business (導管ガス供給業); its enterprise tax (事業税) is the total of the revenue levy (収入割), value-added levy (付加価値割) and capital levy (資本割).
Short name set inArticle 72-2, paragraph (1), item (iv)· applies only in this provision and in Article 72-24-2, paragraph (1); and Article 72-24-7, paragraph (4)
specified federation of agricultural cooperativesmachine translation
「特定農業協同組合連合会」
For the enterprise tax (事業税), a federation of agricultural cooperatives (農業協同組合連合会) that runs a hospital or clinic which is a public medical institution under Article 31 of the Medical Care Act, of a kind a Cabinet Order (政令) sets; Articles 72-23, paragraph 2 and 72-24-7, paragraph 7 treat it apart from the other bodies Article 72-5, paragraph 1, item 5 lists.
Short name set inArticle 72-5, paragraph (1), item (v)· applies only in this provision and in Article 72-23, paragraph (2); and Article 72-24-7, paragraph (7)
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
special corporationmachine translation
「特別法人」
In Article 72-24-7, paragraph 1, item 2 and the items of paragraph 5, the corporations listed in paragraph 7 — among them agricultural, consumer, fishery and forest owners' cooperatives and their federations (with some exceptions), small and medium-sized enterprise cooperatives other than enterprise associations, shinkin banks and labour banks, the Norinchukin Bank (農林中央金庫), medical corporations (医療法人) and federations of workers' cooperatives — whose enterprise tax (事業税) rates those provisions set.
Defined inArticle 72-24-7, paragraph (7)
day on which six months have elapsedmachine translation
「六月経過日」
In the Section on corporate enterprise tax (事業税), the day six months after the start of a business year (for a consolidated subsidiary (通算子法人), of its consolidated parent's business year) that is longer than six months; the interim return and payment of enterprise tax are due within two months of it.
Short name set inArticle 72-26, paragraph (1)· applies only in this section