For an individual who has a principal office or place of business in the area where this Act is enforced and who has a place specified by Cabinet Order at which business is conducted outside the area where this Act is enforced, the income to be the tax base for enterprise tax is the amount obtained by deducting the income attributable to business outside the area where this Act is enforced from the total amount of the income from the business of that individual. In this case, where the calculation of the income attributable to business outside the area where this Act is enforced is difficult, the amount calculated as provided by Cabinet Order is deemed to be the income of that individual attributable to business outside the area where this Act is enforced.

①For an individual who conducts business, 2,900,000 yen is deducted in the calculation of the income from the business of that individual.

②In the case of the preceding paragraph, where the period during which business was conducted is less than one year, the deduction amount prescribed in that paragraph is the amount calculated by dividing by 12 the amount obtained by multiplying 2,900,000 yen by the number of months in which business was conducted in that year.

③The number of months in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is one month.

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.

①The income to be the tax base for enterprise tax payable by an individual who conducts mineral extraction business and refining business in an integrated manner is the amount obtained by multiplying the income calculated across those businesses by the figure obtained by dividing the amount obtained by deducting, from the amount to be received for the products of those businesses during the computation period of the tax base, the price of the minerals that is the tax base for the mineral product tax payable by the individual on the minerals extracted during the computation period of the tax base, by the amount to be received for those products.

②Where the individual referred to in the preceding paragraph can separate the income relating to the mineral extraction business from the income relating to the refining business, the income to be the tax base for enterprise tax relating to the refining business of that individual is, notwithstanding that paragraph, the income calculated separately.

③In the case of the preceding paragraph, the individual must obtain the approval of the prefectural governor of the location of the office or place of business (for an individual who conducts business by establishing offices or places of business in two or more prefectures, the prefectural governor of the location of the principal office or place of business) for the method of that separate calculation. The same applies where the individual intends to change the method of separate calculation.

①The amount of enterprise tax on business conducted by individuals is the amount specified in each of the following items according to the category listed in that item.

②Where businesses classified pursuant to the provisions of the preceding paragraph are conducted concurrently, the income to which the tax rates set out in the items of that paragraph are to be applied is to be calculated by apportioning the income of the business of that individual in proportion to the amounts of income calculated for each of the businesses under Article 72-49-12, paragraphs (1) through (3).

③Where a prefecture imposes enterprise tax at a tax rate exceeding the standard tax rate prescribed in paragraph (1), it must not impose the tax at a rate exceeding the rate obtained by multiplying the rate specified in the relevant item by 1.1 for each of the categories set out in the items of that paragraph.

④Where a prefecture imposes enterprise tax pursuant to the provisions of Article 72-49-15, the tax rate must be made so as not to be significantly out of balance with the burden in the case of the tax rates under paragraph (1) and the preceding paragraph.

Enterprise tax on the business conducted by an individual must be collected by the method of ordinary collection.

①Where enterprise tax is imposed on the business conducted by an individual, except in the case prescribed in paragraph (4), the prefectural governor is to impose enterprise tax on the basis of the tax base that the individual has filed a return or amended return with a national tax office for, or that a national tax office has reassessed or determined, with respect to the real property income and business income prescribed in Articles 26 and 27 of the Income Tax Act, the rules for the calculation of which are followed under Article 72-49-12, paragraph (1), among the income that is the tax base of income tax in the year preceding the year in which the first day of the relevant fiscal year of that individual falls; provided, however, that where enterprise tax is imposed on the business conducted by an individual who conducts a business set forth in Article 72-2, paragraph (10), items (i) through (v) and is subject to the proviso to Article 72-49-12, paragraph (1), an individual who concurrently conducts a business on which enterprise tax is not imposed and another business, or an individual for whom, because the real property income or business income prescribed in Article 26 or 27 of the Income Tax Act was treated as another type of income prescribed in Articles 23 through 35 of the Income Tax Act in that filing or amended return, the tax base relating to that filing or amended return differs from the tax base calculated under Article 72-49-12, paragraph (1), the prefectural governor is to determine, based on the governor's examination, the income in the year preceding the year in which the first day of the relevant fiscal year falls and impose enterprise tax.

②Where the individual referred to in the preceding paragraph has not filed with a national tax office regarding the tax base for real property income and business income, if the national tax office does not determine the tax base by May 31 of the year in which the first day of the relevant fiscal year falls (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) arises, the day on which that ground arises), the prefectural governor is, notwithstanding the provisions of the preceding paragraph, to determine, based on the governor's examination, the income of the business conducted by the individual and impose enterprise tax. The same applies also where the individual has made a filing with a national tax office pursuant to the provisions of Article 120 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), but there is no income tax amount to be paid as a result of deducting from the income so filed the amounts of deduction prescribed in Articles 72 through 84-2 and Article 86 of that Act (including the cases that conform to the provisions of Articles 72, 78 and 86 of that Act pursuant to Article 165, paragraph (1) of that Act).

③Where the prefectural governor finds that the tax base relating to real property income and business income that an individual has filed a return or amended return with a national tax office for, or that a national tax office has reassessed or determined, is too small, the governor may, during the period from October 1 to October 31 of that year, request the national tax office, attaching documents stating the grounds for the reassessment, to make a reassessment. In this case, where that national tax office does not make the reassessment without justifiable grounds within three months from the day on which it received the request for that reassessment, the prefectural governor may request the national tax office that supervises that national tax office to make the reassessment.

④Where enterprise tax is imposed on the business conducted by an individual who has abolished the business in the middle of a year, in addition to the provisions of paragraph (1), the prefectural governor is to determine, based on the governor's examination, the income for the period from January 1 of the year in which the first day of the relevant fiscal year falls to the day of abolition of the business and impose enterprise tax.

①The payment period for enterprise tax on the business conducted by an individual is specified by the Prefectural Ordinance of the prefecture concerned, within the months of August and November; provided, however, that a payment period different from this may be specified where there are special circumstances.

②Where the amount of an individual's enterprise tax is the amount specified by a Prefectural Ordinance or less, the prefecture concerned may collect the entire amount in any one of the payment periods specified pursuant to the provisions of the preceding paragraph.

③Enterprise tax on the business conducted by an individual in the case where the business was abolished in the middle of a year is, notwithstanding the provisions of the preceding two paragraphs, to be imposed immediately after the abolition of that business (or, where that individual abolished the business during the period from January 1 to March 31 of that year, after March 31 of that year).

The tax notice to be delivered to a taxpayer when intending to collect enterprise tax on the business conducted by an individual must be delivered to the taxpayer by 10 days before the due date for payment at the latest.

①A taxpayer of enterprise tax on the business conducted by an individual who pays the tax after the due date for payment (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to enterprise tax on the business conducted by an individual) must add to the tax amount, and pay, a delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (for the period until the day on which one month elapses from the day following the due date for payment, 7.3 percent per annum) according to the number of days in the period from the day following the due date for payment to the day of payment.

②Where the prefectural governor finds that there are unavoidable grounds for the taxpayer referred to in the preceding paragraph not having paid the tax by the due date for payment, the governor may reduce or exempt the amount of delinquency charge referred to in that paragraph.