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Article 72-2Persons Liable for Enterprise Tax, etc.

第七十二条の二（事業税の納税義務者等）

Enterprise tax on the business conducted by a corporation is imposed on the corporation, with regard to the business it conducts, in the prefecture where its office or place of business is located, by the amount specified in each of the following items according to the classification of business set forth in .

法人の行う事業に対する事業税は、法人の行う事業に対し、次の各号に掲げる事業の区分に応じ、当該各号に定める額により事務所又は事業所所在の道府県において、その法人に課する。

Businesses other than those listed in the following item through item (iv): the amount specified below according to the classification of corporations set forth below

次号から第四号までに掲げる事業以外の事業　次に掲げる法人の区分に応じ、それぞれ次に定める額

Corporations other than those listed in (b): the sum of the value-added levy amount, the capital levy amount and the income levy amount;

ロに掲げる法人以外の法人　付加価値割額、資本割額及び所得割額の合算額

Corporations listed in each item of Article 72-4, paragraph (1), corporations listed in each item of Article 72-5, paragraph (1), corporations listed in each item of Article 72-24-7, paragraph (7), associations or foundations without juridical personality prescribed in paragraph (4), deemed taxable corporations prescribed in paragraph (5), investment corporations (meaning investment corporations prescribed in ; the same applies in Article 72-32, paragraph (2), item (iii)), specific purpose companies (meaning specific purpose companies prescribed in ; the same applies in Article 72-32, paragraph (2), item (iv)), and general incorporated associations (excluding those falling under non-profit corporations (meaning non-profit corporations prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (excluding those falling under non-profit corporations) (hereinafter in (b) referred to as "corporations taxed on income, etc."), and corporations other than corporations taxed on income, etc. whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions (excluding those falling under the following corporations among the corporations other than corporations taxed on income, etc.): income levy amount

第七十二条の四第一項各号に掲げる法人、第七十二条の五第一項各号に掲げる法人、第七十二条の二十四の七第七項各号に掲げる法人、第四項に規定する人格のない社団等、第五項に規定するみなし課税法人、投資法人（に規定する投資法人をいう。第七十二条の三十二第二項第三号において同じ。）、特定目的会社（に規定する特定目的会社をいう。第七十二条の三十二第二項第四号において同じ。）並びに一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。）（以下ロにおいて「所得等課税法人」という。）並びに所得等課税法人以外の法人で資本金の額若しくは出資金の額が一億円以下のもの又は資本若しくは出資を有しないもの（所得等課税法人以外の法人のうち次に掲げる法人に該当するものを除く。）　所得割額

Among corporations that have, with a specified corporation (meaning a corporation whose amount of paid-in capital (meaning the amount specified by Cabinet Order as the amount invested in the corporation by its shareholders, or by members of a general partnership company, limited partnership company or limited liability company, or by other investors in the corporation; the same applies hereinafter in (1) and (2)) exceeds 5,000,000,000 yen (excluding corporations listed in (b)), and a mutual company prescribed in the Insurance Business Act (including those specified by Cabinet Order as equivalent thereto); the same applies hereinafter in (1) and (2)), a full controlling interest held by that specified corporation (meaning the full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act; the same applies hereinafter in this item and in item (ii) of the following paragraph), those whose amount of paid-in capital (where, on or after the date of promulgation of the , there is a full controlling interest (limited to one held by a specified corporation other than that corporation) between that corporation and the specified corporation, or in other cases specified by Cabinet Order, and that corporation has paid a dividend of surplus (limited to one accompanying a decrease in the amount specified by Cabinet Order out of the amount of paid-in capital; the same applies hereinafter in (1) and (2)) or made a refund of capital contributions, the amount obtained by adding the amount of paid-in capital decreased by that dividend of surplus or refund of capital contributions) exceeds 200,000,000 yen;

特定法人（払込資本の額（法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額をいう。以下（１）及び（２）において同じ。）が五十億円を超える法人（ロに掲げる法人を除く。）及び保険業法に規定する相互会社（これに準ずるものとして政令で定めるものを含む。）をいう。以下（１）及び（２）において同じ。）との間に当該特定法人による完全支配関係（法人税法第二条第十二号の七の六に規定する完全支配関係をいう。以下この号及び次項第二号において同じ。）がある法人のうち払込資本の額（の公布の日以後に当該法人と当該特定法人との間に完全支配関係（当該法人以外の特定法人による完全支配関係に限る。）がある場合その他政令で定める場合において、当該法人が剰余金の配当（払込資本の額のうち政令で定める額の減少に伴うものに限る。以下（１）及び（２）において同じ。）又は出資の払戻しをしたときは、当該剰余金の配当又は出資の払戻しにより減少した払込資本の額を加算した額）が二億円を超えるもの

Among corporations in the case where, if all of the shares and capital contributions held by all the specified corporations that have a full controlling interest with the corporation are deemed to be held by any one of those specified corporations, there would be, between that one and the corporation, a full controlling interest held by that one, those whose amount of paid-in capital (where, on or after the date of promulgation of the , there is a full controlling interest held by a specified parent corporation (meaning, where in the relevant business year there is a full controlling interest held by another corporation between the corporation and that other corporation, that other corporation; the same applies hereinafter in (2)) between the specified parent corporation and the corporation and, if all of the shares and capital contributions held by all the specified corporations that have a full controlling interest with the corporation are deemed to be held by any one of those specified corporations, there would be, between that one and the corporation, a full controlling interest held by that one, or in other cases specified by Cabinet Order, and the corporation has paid a dividend of surplus or made a refund of capital contributions, the amount obtained by adding the amount of paid-in capital decreased by that dividend of surplus or refund of capital contributions) exceeds 200,000,000 yen (excluding the corporations listed in (1)).

法人との間に完全支配関係がある全ての特定法人が有する株式及び出資の全部を当該全ての特定法人のうちいずれか一のものが有するものとみなした場合において当該いずれか一のものと当該法人との間に当該いずれか一のものによる完全支配関係があることとなるときの当該法人のうち払込資本の額（の公布の日以後に、特定親法人（当該事業年度において当該法人と他の法人との間に当該他の法人による完全支配関係がある場合における当該他の法人をいう。以下（２）において同じ。）と当該法人との間に当該特定親法人による完全支配関係があり、かつ、当該法人との間に完全支配関係がある全ての特定法人が有する株式及び出資の全部を当該全ての特定法人のうちいずれか一のものが有するものとみなした場合において当該いずれか一のものと当該法人との間に当該いずれか一のものによる完全支配関係があることとなるときその他政令で定める場合に、当該法人が剰余金の配当又は出資の払戻しをしたときは、当該剰余金の配当又は出資の払戻しにより減少した払込資本の額を加算した額）が二億円を超えるもの（（１）に掲げる法人を除く。）

Electricity supply business (excluding the business listed in the following item), among gas supply business, the general gas pipeline business prescribed in and the specified gas pipeline business prescribed in (hereinafter in this Section referred to as "gas pipeline supply business"), insurance business, and trade insurance business: revenue levy amount;

電気供給業（次号に掲げる事業を除く。）、ガス供給業のうちに規定する一般ガス導管事業及びに規定する特定ガス導管事業（以下この節において「導管ガス供給業」という。）、保険業並びに貿易保険業　収入割額

Among electricity supply business, the retail electricity business prescribed in (including that specified by Order of the Ministry of Internal Affairs and Communications as equivalent thereto; hereinafter in this Section referred to as "retail electricity business, etc."), the power generation business prescribed in (including that specified by Order of the Ministry of Internal Affairs and Communications as equivalent thereto; hereinafter in this Section referred to as "power generation business, etc.") and the specified wholesale supply business prescribed in (hereinafter in this Section referred to as "specified wholesale supply business"): the amount specified below respectively according to the classification of corporations set forth below

電気供給業のうち、に規定する小売電気事業（これに準ずるものとして総務省令で定めるものを含む。以下この節において「小売電気事業等」という。）、に規定する発電事業（これに準ずるものとして総務省令で定めるものを含む。以下この節において「発電事業等」という。）及びに規定する特定卸供給事業（以下この節において「特定卸供給事業」という。）　次に掲げる法人の区分に応じ、それぞれ次に定める額

Corporations other than those listed in (b): the sum of the revenue levy amount, the value-added levy amount and the capital levy amount;

ロに掲げる法人以外の法人　収入割額、付加価値割額及び資本割額の合算額

Corporations listed in item (i), (b): the sum of the revenue levy amount and the income levy amount.

第一号ロに掲げる法人　収入割額及び所得割額の合算額

Among gas supply business, that conducted by a gas manufacturer prescribed in (limited to a person that conducts gas manufacturing business (meaning gas manufacturing business prescribed in ) within the supply area under relating to a special general gas pipeline operator prescribed in ) (excluding gas pipeline supply business; hereinafter in Article 72-24-2, paragraph (1) and Article 72-24-7, paragraph (4) referred to as "specified gas supply business"): the sum of the revenue levy amount, the value-added levy amount and the capital levy amount.

ガス供給業のうち、に規定するガス製造事業者（に規定する特別一般ガス導管事業者に係るの供給区域内においてガス製造事業（に規定するガス製造事業をいう。）を行う者に限る。）が行うもの（導管ガス供給業を除く。第七十二条の二十四の二第一項及び第七十二条の二十四の七第四項において「特定ガス供給業」という。）　収入割額、付加価値割額及び資本割額の合算額

In applying the provisions of the preceding paragraph, the determinations listed in the following items are made according to the status as of the date specified in those items.

前項の規定を適用する場合において、次の各号に掲げる判定は、当該各号に定める日の現況によるものとする。

The determination of whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions, and the determination of matters necessary for determining whether it falls under a corporation listed in item (i), (b), (1) or (2) of the preceding paragraph (excluding the determination listed in the following item): the last day of the relevant business year (for enterprise tax to be paid through filing and payment pursuant to the proviso to Article 72-26, paragraph (1), the day before the day on which six months have elapsed prescribed in that paragraph; for enterprise tax to be paid through filing and payment pursuant to Article 72-29, paragraph (1), (3) or (5), the date of its dissolution);

資本金の額又は出資金の額が一億円以下の法人であるかどうか及び資本又は出資を有しない法人であるかどうかの判定並びに前項第一号ロ（１）又は（２）に掲げる法人に該当するものであるかどうかの判定に関し必要な事項の判定（次号に掲げる判定を除く。）　当該事業年度終了の日（第七十二条の二十六第一項ただし書の規定により申告納付すべき事業税にあつては同項に規定する六月経過日の前日、第七十二条の二十九第一項、第三項又は第五項の規定により申告納付すべき事業税にあつてはその解散の日）

The determination of matters necessary for determining whether another corporation that has a full controlling interest with a corporation on the last day of the relevant business year prescribed in the preceding item is, in that business year, a specified corporation under item (i), (b), (1) or (2) of the preceding paragraph: the last day of the business year of that other corporation that last ended on or before that day (where there is no such day, the date of establishment of that other corporation).

前号に規定する当該事業年度終了の日に法人との間に完全支配関係がある他の法人が当該事業年度において前項第一号ロ（１）又は（２）の特定法人に該当するものであるかどうかの判定に関し必要な事項の判定　同日以前に最後に終了した当該他の法人の事業年度終了の日（当該日がない場合には、当該他の法人の設立の日）

Enterprise tax on the business conducted by an individual is imposed on the individual, with regard to type 1 business, type 2 business and type 3 business conducted by the individual, in the prefecture where the office or place of business is located, with income as the tax base.

個人の行う事業に対する事業税は、個人の行う第一種事業、第二種事業及び第三種事業に対し、所得を課税標準として事務所又は事業所所在の道府県において、その個人に課する。

An association or foundation that is not a corporation, that has a representative or administrator designated, and that conducts profit-making business or undertakes a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this Section) (including such an association or foundation that has discontinued the profit-making business; hereinafter referred to as an "association or foundation without juridical personality" with regard to enterprise tax) is deemed to be a corporation, and the provisions of this Section (excluding Article 72-32) apply to it.

法人でない社団又は財団で代表者又は管理人の定めがあり、かつ、収益事業又は法人課税信託（法人税法第二条第二十九号の二に規定する法人課税信託をいう。以下この節において同じ。）の引受けを行うもの（当該社団又は財団で収益事業を廃止したものを含む。以下事業税について「人格のない社団等」という。）は、法人とみなして、この節（第七十二条の三十二を除く。）の規定を適用する。

An individual who undertakes a trust subject to corporate taxation (hereinafter in this Section referred to as a "deemed taxable corporation") is, in addition to being subject to enterprise tax on the business conducted by an individual pursuant to the provisions of paragraph (3), deemed to be a corporation and subject to enterprise tax on the business conducted by a corporation.

法人課税信託の引受けを行う個人（以下この節において「みなし課税法人」という。）には、第三項の規定により個人の行う事業に対する事業税を課するほか、法人とみなして、法人の行う事業に対する事業税を課する。

In applying the provisions of this Section to the business conducted by a foreign corporation or by an individual who has no principal office or place of business in the area where this Act is in force, a permanent establishment is regarded as its office or place of business.

外国法人又はこの法律の施行地に主たる事務所若しくは事業所を有しない個人の行う事業に対するこの節の規定の適用については、恒久的施設をもつて、その事務所又は事業所とする。

With regard to type 1 business, type 2 business and type 3 business conducted without establishing an office or place of business, enterprise tax is imposed by deeming, among the domicile or residence of the person who conducts the business, the one most closely related to that business to be its office or place of business.

事務所又は事業所を設けないで行う第一種事業、第二種事業及び第三種事業については、その事業を行う者の住所又は居所のうちその事業と最も関係の深いものをもつて、その事務所又は事業所とみなして、事業税を課する。

The "type 1 business" referred to in paragraph (3) means any of the following:

第三項の「第一種事業」とは、次に掲げるものをいう。

goods sales business (including the business of selling animals, plants and other things not ordinarily called goods);

物品販売業（動植物その他通常物品といわないものの販売業を含む。）

insurance business;

保険業

money lending business;

金銭貸付業

goods leasing business (including the business of leasing animals, plants and other things not ordinarily called goods);

物品貸付業（動植物その他通常物品といわないものの貸付業を含む。）

real estate leasing business;

不動産貸付業

manufacturing business (including the business of processing and repairing goods);

製造業（物品の加工修理業を含む。）

electricity supply business;

電気供給業

earth and stone extraction business;

土石採取業

telecommunications business (including broadcasting business);

電気通信事業（放送事業を含む。）

transportation business;

運送業

transportation handling business;

運送取扱業

ship mooring facility business;

船舶定係場業

warehousing business (including the business of receiving goods on deposit and keeping them in custody);

倉庫業（物品の寄託を受け、これを保管する業を含む。）

parking lot business;

駐車場業

contracting business;

請負業

printing business;

印刷業

publishing business;

出版業

photography business;

写真業

room rental business;

席貸業

inn business;

旅館業

restaurant business;

料理店業

eating and drinking establishment business;

飲食店業

referral business;

周旋業

agency business;

代理業

brokerage business;

仲立業

commission agent business;

問屋業

currency exchange business;

両替業

public bath business (excluding that listed in paragraph (10), item (xx));

公衆浴場業（第十項第二十号に掲げるものを除く。）

theatrical performance business;

演劇興行業

amusement facility business;

遊技場業

sightseeing facility business;

遊覧所業

businesses equivalent to those listed in the preceding items that are specified by Cabinet Order.

前各号に掲げる事業に類する事業で政令で定めるもの

The "type 2 business" referred to in paragraph (3) means any of the following, other than those specified by Cabinet Order as conducted mainly using one's own labor:

第三項の「第二種事業」とは、次に掲げるもので政令で定める主として自家労力を用いて行うもの以外のものをいう。

livestock farming (excluding that conducted incidentally to agriculture);

畜産業（農業に付随して行うものを除く。）

fisheries (excluding that specified by Cabinet Order as the business of catching aquatic animals and plants on a small scale);

水産業（小規模な水産動植物の採捕の事業として政令で定めるものを除く。）

businesses equivalent to those listed in the preceding two items that are specified by Cabinet Order (excluding agriculture).

前二号に掲げる事業に類する事業で政令で定めるもの（農業を除く。）

The "type 3 business" referred to in paragraph (3) means any of the following:

第三項の「第三種事業」とは、次に掲げるものをいう。

medical business;

医業

dental business;

歯科医業

pharmacist business;

薬剤師業

No English for this paragraph yet.

削除

anma massage, massage or shiatsu, acupuncture, moxibustion, judo-seifuku (judo therapy), and other businesses similar to medical business (excluding that conducted by a person who has lost the sight of both eyes or by any other person with a visual impairment specified by Cabinet Order as equivalent thereto);

あん摩、マツサージ又は指圧、はり、きゆう、柔道整復その他の医業に類する事業（両眼の視力を喪失した者その他これに類する政令で定める視力障害のある者が行うものを除く。）

veterinary business;

獣医業

farrier business;

装蹄師業

attorney business;

弁護士業

judicial scrivener business;

司法書士業

administrative scrivener business;

行政書士業

notary public business;

公証人業

patent attorney business;

弁理士業

certified public tax accountant business;

税理士業

certified public accountant business;

公認会計士業

registered accountant business;

計理士業

labor and social security attorney business;

社会保険労務士業

consultant business;

コンサルタント業

design supervisor business;

設計監督者業

real estate appraisal business;

不動産鑑定業

design business;

デザイン業

business of teachers of various arts;

諸芸師匠業

barber business;

理容業

beauty salon business;

美容業

laundry business;

クリーニング業

public bath business (excluding public bath businesses specified by Cabinet Order);

公衆浴場業（政令で定める公衆浴場業を除く。）

businesses equivalent to those listed in the preceding items that are specified by Cabinet Order.

前各号に掲げる事業に類する事業で政令で定めるもの

The scope of the profit-making businesses referred to in paragraph (4), and the scope of the businesses listed in item (xv)-3 of the preceding paragraph and the businesses listed in item (xvi)-3 of that paragraph, are specified by Cabinet Order.

第四項の収益事業の範囲並びに前項第十五号の三に掲げる事業及び同項第十六号の三に掲げる事業の範囲は、政令で定める。

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