Article 72-54Income to Be the Tax Base for Enterprise Tax on Business Conducted by an Individual in Two or More Prefectures
第七十二条の五十四（二以上の道府県において個人の行う事業に対する事業税の課税標準とすべき所得）
The total amount of income to be the tax base for enterprise tax imposed on an individual who conducts business with offices or places of business established in two or more prefectures must be determined by the prefectural governor of the prefecture where the principal office or place of business is located.
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個人に課する事業税の課税標準とすべき所得の総額は、主たる事務所又は事業所所在地の道府県知事が決定しなければならない。
Where enterprise tax is imposed by relevant prefectures, with income as the tax base, on an individual who conducts business with offices or places of business established in two or more prefectures, that income (where there is income to which a different tax rate is applied under Article 72-49-17, paragraph (1), income classified by the income to which each different tax rate is applied; the same applies hereinafter in this Article) is, as provided by Order of the Ministry of Internal Affairs and Communications, to be determined by the prefectural governor referred to in the preceding paragraph by apportioning the total amount of income referred to in that paragraph in proportion to the number of workers of the offices or places of business located within the relevant prefectures. In this case, the number of workers is to be the number calculated in accordance with the rules of Article 72-48, paragraph (4), item (i), main clause and paragraphs (5) and (6).
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個人に関係道府県において所得を課税標準として事業税を課する場合には、その所得（第七十二条の四十九の十七第一項の規定により、異なる税率を適用される所得があるときは、その異なる税率を適用される所得ごとに区分した所得とする。以下この条において同じ。）は、総務省令で定めるところにより、前項の道府県知事が関係道府県内に所在する事務所又は事業所について同項の所得の総額を当該事務所又は事業所の従業者の数に按分して定める。この場合において、従業者の数は、第七十二条の四十八第四項第一号本文、第五項及び第六項の規定の例により算定した数によるものとする。
Where the prefectural governor referred to in paragraph (1) has determined the total amount of income, that governor must immediately determine the income to be the tax base for the enterprise tax imposed by the relevant prefectures pursuant to the provisions of the preceding paragraph. In this case, that prefectural governor must notify the prefectural governors of the relevant prefectures and the taxpayer concerned of that total amount of income and the income to be that tax base.
Where the prefectural governor of a relevant prefecture has an objection to the income determined pursuant to the provisions of paragraph (2) by the prefectural governor referred to in paragraph (1), the governor may, attaching documents stating the grounds therefor, apply to the Minister for Internal Affairs and Communications for a determination within 30 days from the day on which the governor received the notification under the preceding paragraph.
The determination by the Minister for Internal Affairs and Communications on an application under the preceding paragraph must be made within 60 days from the day on which the application was accepted.
前項の規定による申出に対する総務大臣の決定は、その申出を受理した日から六十日以内にしなければならない。
When the Minister for Internal Affairs and Communications has made the determination under the preceding paragraph, the Minister must, without delay, notify the prefectural governors of the relevant prefectures and the taxpayer concerned to that effect.
総務大臣は、前項の決定をした場合には、遅滞なく、その旨を関係道府県知事及び当該納税者に通知しなければならない。
The Minister for Internal Affairs and Communications may, where finding special necessity, give instructions to change the total amount of income determined by the prefectural governor referred to in paragraph (1) pursuant to the provisions of that paragraph, or the income determined by the prefectural governor referred to in paragraph (1) pursuant to the provisions of paragraph (2).
When intending to make the determination under paragraph (5) or give the instructions under the preceding paragraph, the Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council.
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