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いまの条文を読む →第二節 事業税（第七十二条の二十四の七から第七十二条の二十四の九まで）
科学技術・イノベーション創出の活性化に関する法律の一部を改正する法律（令和八年法律第五十九号）による改正後の条文です。変わる言葉に印をつけています。
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法人の行う事業（電気供給業、ガス供給業、保険業及び貿易保険業を除く。第五項において同じ。）に対する事業税の額は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定める金額とする。
The amount of the enterprise tax on a business conducted by a corporation (excluding the electricity supply business, gas supply business, insurance business and trade insurance business; the same applies in paragraph (5)) is the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
第七十二条の二第一項第一号イに掲げる法人 次に掲げる金額の合計額
a corporation listed in Article 72-2, paragraph (1), item (i), (a): the total of the following amounts:
各事業年度の付加価値額に百分の一・二の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 1.2/100;
各事業年度の資本金等の額に百分の〇・五の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.5/100;
各事業年度の所得に百分の一の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1/100;
特別法人 次の表の上欄に掲げる金額の区分により各事業年度の所得を区分し、当該区分に応ずる同表の下欄に掲げる標準税率により定めた率を乗じて計算した金額の合計額
| 各事業年度の所得のうち年四百万円以下の金額 | 百分の三・五 |
| 各事業年度の所得のうち年四百万円を超える金額 | 百分の四・九 |
a special corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category
| the portion of the income for each business year that is annual 4,000,000 yen or less | 3.5/100 |
| the portion of the income for each business year that exceeds annual 4,000,000 yen | 4.9/100 |
その他の法人 次の表の上欄に掲げる金額の区分により各事業年度の所得を区分し、当該区分に応ずる同表の下欄に掲げる標準税率により定めた率を乗じて計算した金額の合計額
| 各事業年度の所得のうち年四百万円以下の金額 | 百分の三・五 |
| 各事業年度の所得のうち年四百万円を超え年八百万円以下の金額 | 百分の五・三 |
| 各事業年度の所得のうち年八百万円を超える金額 | 百分の七 |
any other corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category
| the portion of the income for each business year that is annual 4,000,000 yen or less | 3.5/100 |
| the portion of the income for each business year that exceeds annual 4,000,000 yen and is annual 8,000,000 yen or less | 5.3/100 |
| the portion of the income for each business year that exceeds annual 8,000,000 yen | 7/100 |
電気供給業（小売電気事業等、発電事業等及び特定卸供給事業を除く。）、導管ガス供給業、保険業及び貿易保険業に対する事業税の額は、各事業年度の収入金額に百分の一の標準税率により定めた率を乗じて得た金額とする。
The amount of the enterprise tax on the electricity supply business (excluding the retail electricity business, etc., power generation business, etc. and specified wholesale supply business), the gas pipeline supply business, the insurance business and the trade insurance business is the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 1/100.
電気供給業のうち、小売電気事業等、発電事業等及び特定卸供給事業に対する事業税の額は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定める金額とする。
The amount of the enterprise tax on the retail electricity business, etc., power generation business, etc. and specified wholesale supply business, among the electricity supply business, is the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
第七十二条の二第一項第三号イに掲げる法人 次に掲げる金額の合計額
a corporation listed in Article 72-2, paragraph (1), item (iii), (a): the total of the following amounts:
各事業年度の収入金額に百分の〇・七五の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100;
各事業年度の付加価値額に百分の〇・三七の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.37/100;
各事業年度の資本金等の額に百分の〇・一五の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.15/100;
第七十二条の二第一項第三号ロに掲げる法人 次に掲げる金額の合計額
a corporation listed in Article 72-2, paragraph (1), item (iii), (b): the total of the following amounts:
各事業年度の収入金額に百分の〇・七五の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100;
各事業年度の所得に百分の一・八五の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1.85/100.
特定ガス供給業に対する事業税の額は、次に掲げる金額の合計額とする。
The amount of the enterprise tax on the specified gas supply business is the total of the following amounts:
各事業年度の収入金額に百分の〇・四八の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.48/100;
各事業年度の付加価値額に百分の〇・七七の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.77/100;
各事業年度の資本金等の額に百分の〇・三二の標準税率により定めた率を乗じて得た金額
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.32/100.
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の第一項の各事業年度の所得は、第七十二条の四十八の規定により関係道府県に分割される前の各事業年度の所得によるものとし、三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で資本金の額又は出資金の額が千万円以上のもの（第七十二条の二第一項第一号イに掲げる法人を除く。）が行う事業に対する事業税の額は、第一項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、当該各号に定める金額とする。
The income for each business year in paragraph (1) of a corporation that conducts business with offices or places of business established in two or more prefectures is the income for each business year before it is divided among the relevant prefectures under Article 72-48, and the amount of the enterprise tax on a business conducted by a corporation that conducts business with offices or places of business established in three or more prefectures and whose amount of stated capital or amount of capital contributions is 10,000,000 yen or more (excluding a corporation listed in Article 72-2, paragraph (1), item (i), (a)) is, notwithstanding the provisions of paragraph (1), the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
特別法人 各事業年度の所得に百分の四・九の標準税率により定めた率を乗じて得た金額
a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 4.9/100;
特別法人以外の法人 各事業年度の所得に百分の七の標準税率により定めた率を乗じて得た金額
a corporation other than a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 7/100.
事業年度が一年に満たない場合における第一項の規定の適用については、同項中「年四百万円」とあるのは「四百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「年八百万円」とあるのは「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。
In applying the provisions of paragraph (1) where the business year is less than one year, in that paragraph the phrase "annual 4,000,000 yen" is deemed to be replaced with "the amount calculated by multiplying 4,000,000 yen by the number of months in that business year and dividing by 12", and the phrase "annual 8,000,000 yen" with "the amount calculated by multiplying 8,000,000 yen by the number of months in that business year and dividing by 12". In this case, the number of months is calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
第一項第二号及び第五項各号の「特別法人」とは、次に掲げる法人をいう。
The term "special corporation" in paragraph (1), item (ii) and the items of paragraph (5) means the following corporations:
農業協同組合、農業協同組合連合会（特定農業協同組合連合会を除く。）及び農事組合法人（農業協同組合法第七十二条の十第一項第二号の事業を行う農事組合法人でその事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）並びにたばこ耕作組合
agricultural cooperatives, federations of agricultural cooperatives (excluding specified federations of agricultural cooperatives) and agricultural production cooperative corporations (excluding an agricultural production cooperative corporation that carries on the business under Article 72-10, paragraph (1), item (ii) of the Agricultural Co-operatives Act and that pays salaries, wages, bonuses or other payments of a similar nature to members engaged in its business), and tobacco cultivation associations;
消費生活協同組合及び消費生活協同組合連合会
consumer cooperatives and federations of consumer cooperatives;
信用金庫、信用金庫連合会、労働金庫及び労働金庫連合会
shinkin banks, federations of shinkin banks, labor banks and federations of labor banks;
中小企業等協同組合（企業組合を除く。）、出資組合である商工組合及び商工組合連合会、商店街振興組合、商店街振興組合連合会、内航海運組合、内航海運組合連合会、出資組合である生活衛生同業組合及び生活衛生同業組合連合会並びに生活衛生同業小組合
small and medium-sized enterprise cooperatives (excluding enterprise associations), commerce and industry associations that are capital-contribution associations and federations of commerce and industry associations, shopping street promotion associations, federations of shopping street promotion associations, coastal shipping associations, federations of coastal shipping associations, environmental sanitation business associations that are capital-contribution associations and federations of environmental sanitation business associations, and environmental sanitation business small associations;
出資組合である輸出組合及び輸入組合
exporters' associations and importers' associations that are capital-contribution associations;
船主相互保険組合
shipowners' mutual insurance associations;
漁業協同組合、漁業協同組合連合会、漁業生産組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）、水産加工業協同組合、水産加工業協同組合連合会、共済水産業協同組合連合会及び輸出水産業組合
fishery cooperatives, federations of fishery cooperatives, fishery production cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative), fishery processing cooperatives, federations of fishery processing cooperatives, federations of fishery mutual aid cooperatives and fishery exporters' associations;
森林組合、森林組合連合会及び生産森林組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）
forestry cooperatives, federations of forestry cooperatives and production forestry cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative);
農林中央金庫
Norinchukin Bank;
医療法人
medical care corporations;
労働者協同組合連合会
federations of workers' cooperatives.
第五項の規定を適用する場合において、資本金の額又は出資金の額が千万円以上の法人であるかどうかの判定は、各事業年度の所得（清算中の各事業年度の所得を除く。）を課税標準とする事業税にあつては、各事業年度の終了の日（第七十二条の二十六第一項ただし書又は第七十二条の四十八第二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、第七十二条の二十六第一項に規定する六月経過日の前日）の現況によるものとし、清算中の各事業年度の所得を課税標準とする事業税にあつては、解散の日の現況によるものとする。
In applying the provisions of paragraph (5), the determination of whether a corporation has an amount of stated capital or amount of capital contributions of 10,000,000 yen or more is made, for the enterprise tax for which the income for each business year (excluding the income for each business year in liquidation) is the tax base, based on the situation as of the last day of each business year (for the enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1) or the proviso to Article 72-48, paragraph (2), the situation as of the day before the day on which six months have elapsed prescribed in Article 72-26, paragraph (1)), and, for the enterprise tax for which the income for each business year in liquidation is the tax base, based on the situation as of the date of dissolution.
道府県は、第一項から第五項までに規定する標準税率を超える税率で事業税を課する場合には、次の各号に掲げる率に、当該率の区分に応じて当該各号に定める率を乗じて得た率を超える税率で課することができない。
Where a prefecture imposes the enterprise tax at a rate exceeding the standard tax rate prescribed in paragraphs (1) through (5), it may not impose it at a rate exceeding the rate obtained by multiplying the rate listed in each of the following items by the rate specified in the relevant item in accordance with the category of that rate:
第一項各号（第一号ハを除く。）に掲げる法人の区分に応じて当該各号に定める率、第二項に規定する率、第三項各号に掲げる法人の区分に応じて当該各号に定める率、第四項各号に規定する率及び第五項各号に掲げる法人の区分に応じて当該各号に定める率 一・二
the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (1) (excluding item (i), (c)), the rate prescribed in paragraph (2), the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (3), the rates prescribed in the items of paragraph (4), and the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (5): 1.2;
第一項第一号ハに定める率 一・七
the rate specified in paragraph (1), item (i), (c): 1.7.
道府県が第七十二条の二十四の四の規定により事業税を課する場合における税率は、第一項から第五項まで及び前項の税率による場合における負担と著しく均衡を失することのないようにしなければならない。
Where a prefecture imposes the enterprise tax pursuant to Article 72-24-4, it must ensure that the tax rate is not significantly out of balance with the burden under the tax rates in paragraphs (1) through (5) and the preceding paragraph.
法人の行う事業に対する事業税の税率は、各事業年度終了の日現在における税率による。ただし、第七十二条の二十六第一項ただし書又は第七十二条の四十八第二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第七十二条の二十六第一項に規定する六月経過日の前日現在における税率による。
The tax rate of the enterprise tax on a business conducted by a corporation is the tax rate as of the last day of each business year; provided, however, that for the enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1) or the proviso to Article 72-48, paragraph (2), it is the tax rate as of the day before the day on which six months have elapsed prescribed in Article 72-26, paragraph (1).
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