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法人（以下この条において「分割法人」という。）は、第七十二条の二十五、第七十二条の二十六（第五項を除く。）、第七十二条の二十八若しくは第七十二条の二十九の規定により事業税を申告納付し、又は第七十二条の三十一第二項若しくは第三項の規定により事業税を修正申告納付する場合には、当該事業に係る課税標準額の総額（第七十二条の二十四の七第一項第三号に掲げる法人で各事業年度の所得の総額が年四百万円（当該法人の当該事業年度が一年に満たない場合には、同条第六項の規定を適用して計算した金額。以下この項において同じ。）を超え年八百万円（当該法人の当該事業年度が一年に満たない場合には、同条第六項の規定を適用して計算した金額。以下この項において同じ。）以下のもの又は同条第一項第二号に掲げる法人で各事業年度の所得の総額が年四百万円を超えるものにあつては、当該各事業年度の所得の総額を年四百万円以下の部分の金額及び年四百万円を超える部分の金額に区分した金額とし、同項第三号に掲げる法人で各事業年度の所得の総額が年八百万円を超えるものにあつては、当該各事業年度の所得の総額を年四百万円以下の部分の金額、年四百万円を超え年八百万円以下の部分の金額及び年八百万円を超える部分の金額に区分した金額とする。以下法人の行う事業に対する事業税について同じ。）を分割基準により関係道府県ごとに分割し、その分割した額を課税標準として、関係道府県ごとに事業税額を算定し、これを関係道府県に申告納付し、又は修正申告納付しなければならない。この場合において、関係道府県知事に提出すべき申告書又は修正申告書には、総務省令で定める課税標準額の総額の分割に関する明細書を添付しなければならない。
A corporation that conducts business with offices or places of business established in two or more prefectures (hereinafter in this Article referred to as a "corporation with offices in two or more prefectures"), when it files and pays enterprise tax under Article 72-25, Article 72-26 (excluding paragraph (5)), Article 72-28 or Article 72-29, or files and pays enterprise tax by an amended return under Article 72-31, paragraph (2) or (3), must apportion the total tax base amount pertaining to that business (for a corporation listed in Article 72-24-7, paragraph (1), item (iii) whose total income for each business year exceeds 4,000,000 yen per year (or, where the business year of that corporation is less than one year, the amount calculated by applying paragraph (6) of that Article; the same applies hereinafter in this paragraph) and is 8,000,000 yen or less per year (or, where the business year of that corporation is less than one year, the amount calculated by applying paragraph (6) of that Article; the same applies hereinafter in this paragraph), or for a corporation listed in item (ii) of that paragraph whose total income for each business year exceeds 4,000,000 yen per year, the amount obtained by dividing the total income for each business year into the portion of 4,000,000 yen or less per year and the portion exceeding 4,000,000 yen per year, and for a corporation listed in item (iii) of that paragraph whose total income for each business year exceeds 8,000,000 yen per year, the amount obtained by dividing the total income for each business year into the portion of 4,000,000 yen or less per year, the portion exceeding 4,000,000 yen and 8,000,000 yen or less per year, and the portion exceeding 8,000,000 yen per year; the same applies hereinafter with respect to enterprise tax on a business conducted by a corporation) among the relevant prefectures on the basis of the apportionment basis, calculate the amount of enterprise tax for each relevant prefecture taking the apportioned amount as the tax base, and file and pay it, or file and pay it by amended return, to the relevant prefectures. In this case, a detailed statement on the apportionment of the total tax base amount, as specified by Order of the Ministry of Internal Affairs and Communications, must be attached to the return or amended return to be submitted to the relevant prefectural governor.