Article 72-49-15Special Provisions on the Tax Base for Individual Enterprise Tax
第七十二条の四十九の十五（個人の事業税の課税標準の特例）
With respect to the tax base for enterprise tax on business conducted by individuals, depending on the circumstances of the business, without relying on the income referred to in Article 72-2, paragraph (3) and Article 72-49-11, the amount of sales, the floor area or price of houses, the area or price of land, the number of employees, etc. may be used as the tax base, or income may be used together with those tax bases.
個人の行う事業に対する事業税の課税標準については、事業の情況に応じ、第七十二条の二第三項及び第七十二条の四十九の十一の所得によらないで、売上金額、家屋の床面積若しくは価格、土地の地積若しくは価格、従業員数等を課税標準とし、又は所得とこれらの課税標準とを併せ用いることができる。
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landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)