The standard tax rate of the per capita levy on corporations is, according to the classification of corporations listed in the left-hand column of the following table, the amount prescribed in the right-hand column of that table.
| Classification of corporation | Tax rate |
| (i) Corporations listed below (a) Public corporations prescribed in Article 2, item (v) of the Corporation Tax Act and public interest corporations, etc. prescribed in Article 24, paragraph (5), other than those on which the per capita levy cannot be imposed pursuant to the provisions of Article 25, paragraph (1) (excluding incorporated administrative agencies prescribed in Appended Table II of that Act that carry on profit-making businesses) (b) Associations or foundations without juridical personality (c) General incorporated associations (excluding those that fall under a non-profit-type corporation (meaning a non-profit-type corporation 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 that fall under a non-profit-type corporation) (d) Corporations other than mutual companies prescribed in the Insurance Business Act that have no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) Corporations that have an amount of stated capital, etc. (excluding incorporated administrative agencies prescribed in Appended Table II of the Corporation Tax Act that do not carry on profit-making businesses and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less | Annual amount 20,000 yen |
| (ii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 10,000,000 yen and is 100,000,000 yen or less | Annual amount 50,000 yen |
| (iii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 100,000,000 yen and is 1,000,000,000 yen or less | Annual amount 130,000 yen |
| (iv) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 1,000,000,000 yen and is 5,000,000,000 yen or less | Annual amount 540,000 yen |
| (v) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 5,000,000,000 yen | Annual amount 800,000 yen |
法人の均等割の標準税率は、次の表の上欄に掲げる法人の区分に応じ、それぞれ同表の下欄に定める額とする。
| 法人の区分 | 税率 |
| 一 次に掲げる法人 イ 法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等のうち、第二十五条第一項の規定により均等割を課することができないもの以外のもの（同法別表第二に規定する独立行政法人で収益事業を行うものを除く。） ロ 人格のない社団等 ハ 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。） ニ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。） ホ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもの | 年額 二万円 |
| 二 資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもの | 年額 五万円 |
| 三 資本金等の額を有する法人で資本金等の額が一億円を超え十億円以下であるもの | 年額 十三万円 |
| 四 資本金等の額を有する法人で資本金等の額が十億円を超え五十億円以下であるもの | 年額 五十四万円 |
| 五 資本金等の額を有する法人で資本金等の額が五十億円を超えるもの | 年額 八十万円 |
The tax rate of the per capita levy on corporations is the tax rate as of the day specified in each of the following items, according to the classification of corporations listed in those items.
法人の均等割の税率は、次の各号に掲げる法人の区分に応じ、当該各号に定める日現在における税率による。
a corporation that makes filing and payment pursuant to the provisions of paragraph (1) of the following Article: the last day of the computation period of the tax base of the corporation tax amount prescribed in that paragraph for that corporation;
a corporation that makes filing and payment pursuant to the provisions of paragraph (2) of the following Article: the last day of the period referred to in that paragraph for that corporation;
a public corporation, etc. (meaning a public corporation prescribed in Article 2, item (v) of the Corporation Tax Act or a public interest corporation, etc. prescribed in Article 24, paragraph (5) that is subject only to the per capita levy; the same applies in paragraph (31) of the following Article and paragraph (66), item (i) of that Article): the last day of the period from April 1 to March 31 of the previous year (or, if that public corporation, etc. is dissolved (excluding dissolution by merger) or ceases to exist by merger during that period, the period from April 1 of the previous year to the day on which it ceased to exist).
公共法人等（法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるものをいう。次条第三十一項及び第六十六項第一号において同じ。） 前年四月一日から三月三十一日までの期間（当該期間中に当該公共法人等が解散（合併による解散を除く。）又は合併により消滅した場合には、前年四月一日から当該消滅した日までの期間）の末日
The amount of the per capita levy prescribed in paragraph (1) is to be calculated by dividing by 12 the amount obtained by multiplying that amount of the per capita levy by the number of months during which the corporation had an office, place of business, or dormitory, etc. during the computation period of the tax base of the corporation tax amount referred to in item (i) of the preceding paragraph, the period referred to in item (ii) of that paragraph, or the period referred to in item (iii) of that paragraph. In this case, the number of months is calculated according to the calendar, with a period of less than one month counted as one month, and any fraction of less than one month rounded down.
Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (i) (excluding a mutual company prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in that item (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order), in applying the provisions of paragraph (1), the phrase "whose amount of stated capital, etc." in item (i), (e) of the table of that paragraph is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in item (i) of the following paragraph (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of that Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order prescribed in paragraph (4); the same applies hereinafter in this table)", and the phrase "whose amount of stated capital, etc." in the provisions of items (ii) through (v) of that table is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in item (i) of the following paragraph".
第二項第一号に掲げる法人（保険業法に規定する相互会社を除く。）の資本金等の額が、同号に定める日（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、政令で定める日）現在における資本金の額及び資本準備金の額の合算額又は出資金の額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、同項の表の第一号ホ中「資本金等の額が」とあるのは「次項第一号に定める日（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、第四項に規定する政令で定める日。以下この表において同じ。）現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」と、同表の第二号から第五号までの規定中「資本金等の額が」とあるのは「次項第一号に定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」とする。
Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (ii) (excluding a mutual company prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order, in applying the provisions of paragraph (1), the phrase "whose amount of stated capital, etc." in the table of that paragraph is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order prescribed in paragraph (5)".
The scope of the profit-making business referred to in paragraph (1) is specified by Cabinet Order.
第一項の収益事業の範囲は、政令で定める。
定義第一条第一項第五号・法令全体に適用
地方団体が課税する場合に通常よるべき税率でその財政上その他の必要があると認める場合においては、これによることを要しない税率をいい、総務大臣が地方交付税の額を定める際に基準財政収入額の算定の基礎として用いる税率とする
わかりやすく言うと
地方団体が課税するときに通常よるべき税率で、財政上その他の必要があると認める場合にはこれによらなくてもよいものです。総務大臣が地方交付税の額を定める際に、基準財政収入額を算定する基礎としても使われます。
定義第五十二条第二項第三号・この規定及び第五十三条第三十一項及び第五十三条第六十六項第一号の中だけ
法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるもの
わかりやすく言うと
法人税法の別表第一に掲げる公共法人と、第二十四条第五項の公益法人等（法人税法の別表第二の法人や特定非営利活動法人など）のうち、道府県民税の均等割だけを課されるもののことです。