In the area where its special wards are located, the Tokyo Metropolis is to impose, as ordinary taxes, the taxes listed in Article 4, paragraph (2) and, notwithstanding the provisions of Article 1, paragraph (2), the taxes listed in Article 5, paragraph (2), items (ii) and (vi). In this case, the provisions of Chapter III, Sections 2 and 8 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.
Within the area where its special wards are located, the Tokyo Metropolis is to impose the following as Tokyo inhabitant tax, notwithstanding the provisions of Article 1, paragraph (2):
都は、その特別区の存する区域内において、第一条第二項の規定にかかわらず、都民税として次に掲げるものを課するものとする。
among the taxes listed in Article 4, paragraph (2), item (i), the tax imposed on individuals;
第四条第二項第一号に掲げる税のうち個人に対して課するもの
among the tax listed in Article 4, paragraph (2), item (i) and the tax listed in Article 5, paragraph (2), item (i), the tax imposed on corporations, respectively.
In the case referred to in the preceding paragraph, the provisions of Chapter II, Section 1, Subsection 1 (excluding the provisions concerning corporate prefectural inhabitant tax), Subsection 2, Subsections 4 through 6, and the following Section apply mutatis mutandis to the tax listed in item (i) of that paragraph, and the provisions of Chapter III, Section 1 (excluding the provisions concerning individual municipal inhabitant tax) apply mutatis mutandis to the taxes listed in item (ii) of that paragraph, deeming the taxes listed in that item to be a single tax. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Chapter II, Section 1 | prefecture | Tokyo Metropolis |
| prefectural inhabitant tax | Tokyo inhabitant tax | |
| prefectural governor | Governor of Tokyo | |
| municipality | special ward | |
| mayor of the municipality | mayor of the special ward | |
| Chapter III, Section 1 | municipality | Tokyo Metropolis |
| municipal inhabitant tax | Tokyo inhabitant tax | |
| mayor of the municipality | Governor of Tokyo | |
| Article 312, paragraph (1) | 50,000 yen | 50,000 yen (70,000 yen in cases other than where offices, places of business or dormitories, etc. are also located in the area of the Tokyo Metropolis other than the area of special wards (hereinafter referred to as the "case where offices, etc. are also located outside the special wards")) |
| 120,000 yen | 120,000 yen (140,000 yen in cases other than the case where offices, etc. are also located outside the special wards) | |
| 130,000 yen | 130,000 yen (180,000 yen in cases other than the case where offices, etc. are also located outside the special wards) | |
| 150,000 yen | 150,000 yen (200,000 yen in cases other than the case where offices, etc. are also located outside the special wards) | |
| 160,000 yen | 160,000 yen (290,000 yen in cases other than the case where offices, etc. are also located outside the special wards) | |
| 400,000 yen | 400,000 yen (530,000 yen in cases other than the case where offices, etc. are also located outside the special wards) | |
| 410,000 yen | 410,000 yen (in cases other than the case where offices, etc. are also located outside the special wards, 950,000 yen for those falling under item (iv) of the table in Article 52, paragraph (1), and 1,210,000 yen for those falling under item (v) of that table) | |
| 1,750,000 yen | 1,750,000 yen (2,290,000 yen in cases other than the case where offices, etc. are also located outside the special wards) | |
| 3,000,000 yen | 3,000,000 yen (3,800,000 yen in cases other than the case where offices, etc. are also located outside the special wards) | |
| Article 312, paragraph (2) | the rate obtained by multiplying the tax rate of each item of the table in that paragraph by 1.2 | the rate obtained by multiplying the tax rate of each item of the table in that paragraph by 1.2 (in cases other than the case where offices, etc. are also located outside the special wards, for the corporations listed in each item of the table in that paragraph, the rate obtained by adding, to the rate obtained by multiplying the tax rate of that item in the case where offices, etc. are also located outside the special wards by 1.2, the rate equivalent to the tax rate of each item corresponding to the classification listed in each item of the table in Article 52, paragraph (1) relating to the corporation) |
| Article 314-4, paragraph (1) | six percent | seven percent |
| 8.4 percent | 10.4 percent | |
| Article 321-8, paragraph (36) | the total of the amount of corporation tax prescribed in that paragraph, the amount of income-based local corporation tax prescribed in paragraph (10) of that Article, and the corporation tax levy amount prescribed in Article 53, paragraph (36) | the total of the amount of corporation tax prescribed in that paragraph and the amount of income-based local corporation tax prescribed in paragraph (10) of that Article |
| Article 321-8, paragraph (37) | the total of the amount of corporation tax prescribed in that paragraph, the amount of income-based local corporation tax prescribed in paragraph (9) of that Article, and the corporation tax levy amount prescribed in Article 53, paragraph (37) | the total of the amount of corporation tax prescribed in that paragraph and the amount of income-based local corporation tax prescribed in paragraph (9) of that Article |
| Article 321-8, paragraph (38) | the total of the deduction limit under Article 69, paragraph (1) of the Corporation Tax Act or the deduction limit under Article 144-2, paragraph (1) of that Act, the local corporation tax deduction limit under Article 12, paragraph (1) of the Local Corporation Tax Act or the amount calculated as specified by Cabinet Order under paragraph (2) of that Article, and the limit of deduction under Article 53, paragraph (38) that is specified by Cabinet Order | the total of the deduction limit under Article 69, paragraph (1) of the Corporation Tax Act or the deduction limit under Article 144-2, paragraph (1) of that Act, and the local corporation tax deduction limit under Article 12, paragraph (1) of the Local Corporation Tax Act or the amount calculated as specified by Cabinet Order under paragraph (2) of that Article |
| the following Section | prefecture | Tokyo Metropolis |
| prefectural inhabitant tax | Tokyo inhabitant tax | |
| prefectural governor | Governor of Tokyo | |
| municipality | special ward | |
| mayor of the municipality | mayor of the special ward |
前項の場合において、同項第一号に掲げるものについては、第二章第一節第一款（法人の道府県民税に関する部分の規定を除く。）、第二款及び第四款から第六款まで並びに次節の規定を準用するものとし、同項第二号に掲げるものについては、同号に掲げる税を合わせて一の税とみなして、第三章第一節（個人の市町村民税に関する部分の規定を除く。）の規定を準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第二章第一節 | 道府県 | 都 |
| 道府県民税 | 都民税 | |
| 道府県知事 | 都知事 | |
| 市町村 | 特別区 | |
| 市町村長 | 特別区長 | |
| 第三章第一節 | 市町村 | 都 |
| 市町村民税 | 都民税 | |
| 市町村長 | 都知事 | |
| 第三百十二条第一項 | 五万円 | 五万円（事務所、事業所又は寮等が特別区の区域以外の都の区域内にも所在する場合（以下「事務所等が特別区の区域外にも所在する場合」という。）以外の場合には、七万円） |
| 十二万円 | 十二万円（事務所等が特別区の区域外にも所在する場合以外の場合には、十四万円） | |
| 十三万円 | 十三万円（事務所等が特別区の区域外にも所在する場合以外の場合には、十八万円） | |
| 十五万円 | 十五万円（事務所等が特別区の区域外にも所在する場合以外の場合には、二十万円） | |
| 十六万円 | 十六万円（事務所等が特別区の区域外にも所在する場合以外の場合には、二十九万円） | |
| 四十万円 | 四十万円（事務所等が特別区の区域外にも所在する場合以外の場合には、五十三万円） | |
| 四十一万円 | 四十一万円（事務所等が特別区の区域外にも所在する場合以外の場合には、第五十二条第一項の表の第四号に該当するものについては九十五万円、同表の第五号に該当するものについては百二十一万円） | |
| 百七十五万円 | 百七十五万円（事務所等が特別区の区域外にも所在する場合以外の場合には、二百二十九万円） | |
| 三百万円 | 三百万円（事務所等が特別区の区域外にも所在する場合以外の場合には、三百八十万円） | |
| 第三百十二条第二項 | 同項の表の各号の税率に、それぞれ一・二を乗じて得た率 | 同項の表の各号の税率に、それぞれ一・二を乗じて得た率（事務所等が特別区の区域外にも所在する場合以外の場合には、同項の表の各号に掲げる法人について、事務所等が特別区の区域外にも所在する場合における当該各号の税率に一・二を乗じて得た率に、当該法人に係る第五十二条第一項の表の各号に掲げる区分に応じ当該各号の税率に相当する率を、それぞれ加算して得た率） |
| 第三百十四条の四第一項 | 百分の六 | 百分の七 |
| 百分の八・四 | 百分の十・四 | |
| 第三百二十一条の八第三十六項 | 並びに第五十三条第三十六項に規定する法人税割額の合計額 | の合計額 |
| 第三百二十一条の八第三十七項 | 並びに第五十三条第三十七項に規定する法人税割額の合計額 | の合計額 |
| 第三百二十一条の八第三十八項 | 並びに第五十三条第三十八項の控除の限度額で政令で定めるものの合計額 | の合計額 |
| 次節 | 道府県 | 都 |
| 道府県民税 | 都民税 | |
| 道府県知事 | 都知事 | |
| 市町村 | 特別区 | |
| 市町村長 | 特別区長 |
Notwithstanding the provisions of Article 1, paragraph (2), the Tokyo Metropolis is to, as provided by Cabinet Order, distribute to municipalities within the Tokyo Metropolis the portion for each municipality of the amount obtained by apportioning, according to the number of workers in each municipality and special ward as shown by 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, the amount obtained by multiplying by the rate specified by Cabinet Order prescribed in Article 72-76 the amount equivalent to the amount of enterprise tax on the business conducted by corporations that has been paid to the Tokyo Metropolis (where enterprise tax is imposed at a rate exceeding the standard tax rate prescribed in Article 72-24-7, paragraphs (1) through (5) (hereinafter in this paragraph referred to as the "standard tax rate") pursuant to paragraph (9) of that Article, the amount obtained by deducting, from the amount equivalent to the amount of enterprise tax on the business conducted by corporations that has been paid to the Tokyo Metropolis, the amount obtained by multiplying that amount by the rate calculated as specified by Cabinet Order as the proportion of the portion that the Tokyo Metropolis imposes in excess of the standard tax rate).
都は、第一条第二項の規定にかかわらず、政令で定めるところにより、都内の市町村に対し、都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（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（以下この項において「標準税率」という。）を超える税率で事業税を課する場合には、都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都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）に第七十二条の七十六に規定する政令で定める率を乗じて得た額を統計法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及び特別区の従業者数で按分して得た額のうち各市町村に係る額を交付するものとする。
Where the Tokyo Metropolis imposes the fixed assets tax in the area where its special wards are located pursuant to the provisions of paragraph (1), the provisions of Articles 349-4 and 349-5 do not apply.
In the area where its special wards are located, the Tokyo Metropolis may, in addition to the taxes listed in paragraph (1), establish a separate tax item and impose an ordinary tax. In this case, the provisions of Chapter III, Section 9 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.
都は、その特別区の存する区域において、第一項に掲げるものを除くほか、別に税目を起こして、普通税を課することができる。この場合においては、都を市とみなして、第三章第九節の規定を準用する。
Read this with the articles around it
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
case where offices, etc. are also located outside the special wardsmachine translation
「事務所等が特別区の区域外にも所在する場合」
In the table of Article 734, paragraph 3, which adapts the inhabitant tax rules to Tokyo Metropolis (都) and its special wards (特別区), the case where a taxpayer's offices, places of business or dormitories, etc. (寮等) also stand in parts of the Metropolis outside the special wards.
Short name set inArticle 734, paragraph (3)
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 Tokyo Metropolis (都) may tax under paragraph 9 of that Article; the paragraph takes the part it levies above them out of the enterprise tax it passes on to the municipalities in Tokyo.
Short name set inArticle 734, paragraph (4)· applies only in this paragraph
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.