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The tax base for enterprise tax on the business conducted by an individual is the income from the individual's business in the year preceding the year in which the first day of the relevant fiscal year falls.
個人の行う事業に対する事業税の課税標準は、当該年度の初日の属する年の前年中における個人の事業の所得による。
The tax base for enterprise tax in the case where an individual has abolished the business in the middle of a year is, in addition to the income prescribed in the preceding paragraph, the income from the individual's business from January 1 of that year to the day of abolition of the business.
個人が年の中途において事業を廃止した場合における事業税の課税標準は、前項に規定する所得によるほか、当該年の一月一日から事業の廃止の日までの個人の事業の所得による。
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