Article 72-24-8Application Categories of Tax Rates for the Corporate Enterprise Tax
第七十二条の二十四の八（法人の事業税の税率の適用区分）
The tax rate of the enterprise tax on a business conducted by a corporation is the tax rate as of the last day of each business year; provided, however, that 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), it is the tax rate as of the day before the day on which six months have elapsed prescribed in Article 72-26, paragraph (1).
法人の行う事業に対する事業税の税率は、各事業年度終了の日現在における税率による。ただし、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現在における税率による。
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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
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