第七十二条の四十九の十三（この法律の施行地外において事業を行う個人の課税標準の算定）
Article 72-49-13Calculation of the Tax Base for Individuals Conducting Business Outside the Area Where This Act Is Enforced
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.
この法律の施行地に主たる事務所又は事業所を有する個人で、この法律の施行地外にその事業が行われる場所で政令で定めるものを有するものの事業税の課税標準とすべき所得は、当該個人の事業の所得の総額からこの法律の施行地外の事業に帰属する所得を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する所得の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該個人のこの法律の施行地外の事業に帰属する所得とみなす。