A prefecture is, as provided by Cabinet Order, to pay to the municipalities within that prefecture, according to the category of prefecture listed in each of the following items, an amount obtained by multiplying the amount specified in the respective item by a rate specified by Cabinet Order and apportioning the result by the number of workers in each municipality based on the most recently published results of the economic structure statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act (Act No. 53 of 2007).
道府県は、政令で定めるところにより、当該道府県内の市町村に対し、次の各号に掲げる道府県の区分に応じ、当該各号に定める額に政令で定める率を乗じて得た額を統計法（平成十九年法律第五十三号）第二条第四項に規定する基幹統計である経済構造統計（総務省令で定めるものに限る。）の最近に公表された結果による各市町村の従業者数で按分して得た額を交付するものとする。
a prefecture that, pursuant to Article 72-24-7, paragraph (9), imposes enterprise tax at a rate exceeding the standard tax rate prescribed in paragraphs (1) through (5) of that Article (hereinafter in this item referred to as the "standard tax rate"): the amount obtained by deducting, from the amount equivalent to the amount of enterprise tax on business conducted by corporations paid to that prefecture, the amount obtained by multiplying that amount by the rate calculated as provided by Cabinet Order as the proportion of the amount equivalent to the portion that that prefecture imposes in excess of the standard tax rate;
第七十二条の二十四の七第九項の規定により同条第一項から第五項までに規定する標準税率（以下この号において「標準税率」という。）を超える税率で事業税を課する道府県 当該道府県に納付された法人の行う事業に対する事業税の額に相当する額から当該額に当該道府県が標準税率を超えて課する部分に相当する額の割合として政令で定めるところにより算定した率を乗じて得た額を控除した額
a prefecture other than the prefecture listed in the preceding item: the amount equivalent to the amount of enterprise tax on business conducted by corporations paid to that prefecture.
前号に掲げる道府県以外の道府県 当該道府県に納付された法人の行う事業に対する事業税の額に相当する額
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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
standard tax ratemachine translation
「標準税率」
The standard rates of enterprise tax (事業税) set in Article 72-24-7, paragraphs 1 to 5, above which a prefecture may tax under paragraph 9 of that Article; the item takes the part a prefecture levies above them out of what it passes on to its municipalities as the corporate enterprise tax grant (法人事業税交付金).
Short name set inArticle 72-76, paragraph (1), item (i)· applies only in this item