Article 72-15Method of Calculating the Remuneration and Salary Amount
The remuneration and salary amount for each business year in the preceding Article is the total of the amounts listed in the following items (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid out in that business year):
the total amount that a corporation pays out in each business year to its officers or employees as remuneration, salary, wages, bonuses, retirement allowances and other payments of a similar nature;
法人が各事業年度においてその役員又は使用人に対する報酬、給料、賃金、賞与、退職手当その他これらの性質を有する給与として支出する金額の合計額
the total amount of the contributions under Article 55, paragraph (1) of the Defined-Benefit Corporate Pension Act that a corporation pays out in each business year, under the rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of that Act, for participants prescribed in Article 2, paragraph (4) of that Act, and of other contributions that a corporation pays out for its officers or employees (including those similar thereto), that are specified by Cabinet Order.
法人が各事業年度において確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約に基づいて同法第二条第四項に規定する加入者のために支出する同法第五十五条第一項の掛金その他の法人が役員又は使用人のために支出する掛金（これに類するものを含む。）で政令で定めるものの金額の合計額
Where a corporation, under a staffing contract or mariner dispatching contract prescribed in Article 26, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985; hereinafter in this paragraph referred to as the "Worker Dispatching Act") or Article 66, paragraph (1) of the Mariners' Employment Security Act (Act No. 130 of 1948), has received the provision of services of worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Worker Dispatching Act; the same applies hereinafter in this paragraph) or mariner dispatching (meaning mariner dispatching prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act; the same applies hereinafter in this paragraph), or has carried out worker dispatch or mariner dispatching, then notwithstanding the provisions of the preceding paragraph, the amount specified in the relevant item in accordance with the category of corporations listed in the following items is the remuneration and salary amount of that corporation:
法人が労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項又は船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項に規定する労働者派遣契約又は船員派遣契約に基づき、労働者派遣（労働者派遣法第二条第一号に規定する労働者派遣をいう。以下この項において同じ。）若しくは船員派遣（船員職業安定法第六条第十三項に規定する船員派遣をいう。以下この項において同じ。）の役務の提供を受け、又は労働者派遣若しくは船員派遣をした場合には、前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をもつて当該法人の報酬給与額とする。
a corporation that has received the provision of services of worker dispatch or mariner dispatching: the amount obtained by adding, to the total amount prescribed in the preceding paragraph, the amount obtained by multiplying by the ratio of 75/100 the amount that it pays in each business year to the person that carried out that worker dispatch or that mariner dispatching as consideration for the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year);
a corporation that has carried out worker dispatch or mariner dispatching: the amount obtained by deducting from the total amount prescribed in the preceding paragraph the amount obtained by multiplying by the ratio of 75/100 the amount that it receives in each business year as consideration for that worker dispatch or that mariner dispatching from the person that received the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the total amount prescribed in the preceding paragraph relating to the dispatched worker relating to that worker dispatch (meaning a dispatched worker prescribed in Article 2, item (ii) of the Worker Dispatching Act) or the dispatched mariner relating to that mariner dispatching (meaning a dispatched mariner prescribed in Article 6, paragraph (14) of the Mariners' Employment Security Act).
Article 72-16Method of Calculating Net Interest Paid
The net interest paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the amounts of interest paid for each business year (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the amounts of interest received for each business year (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.
The interest paid in the preceding paragraph means interest on debts that a corporation pays in each business year (including those specified by Cabinet Order as similar thereto).
The interest received in paragraph (1) means interest that a corporation receives in each business year (including those specified by Cabinet Order as similar thereto).
Article 72-17Method of Calculating Net Rent Paid
The net rent paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the rent paid for each business year (meaning, of the rent paid, those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the rent received for each business year (meaning, of the rent received, those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.
The rent paid in the preceding paragraph means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to pay as consideration for a right of lease of land or a house (meaning a dwelling, store, factory, warehouse or other building; the same applies hereinafter in this paragraph) (including structures and ancillary facilities that serve a function integrally with them; the same applies hereinafter in this paragraph) (excluding one relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act), a superficies right, emphyteusis or any other right for the purpose of the use or profit of land or a house, the duration of which is one month or more (hereinafter in this paragraph and the following paragraph referred to as a "right of lease, etc.") (including those specified by Cabinet Order as consideration for the provision of services relating to that right of lease, etc.; the same applies in the following paragraph), in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.
前項の支払賃借料とは、法人が土地又は家屋（住宅、店舗、工場、倉庫その他の建物をいう。以下この項において同じ。）（これらと一体となつて効用を果たす構築物及び附属設備を含む。以下この項において同じ。）の賃借権（法人税法第六十四条の二第三項に規定するリース取引に係るものを除く。）、地上権、永小作権その他の土地又は家屋の使用又は収益を目的とする権利で、その存続期間が一月以上であるもの（以下この項及び次項において「賃借権等」という。）の対価（当該賃借権等に係る役務の提供の対価として政令で定めるものを含む。次項において同じ。）として、その賃借権等に係る契約をした事業年度以後の各事業年度において支払うこととされている金額（これに準ずるものとして政令で定めるものを含む。）をいう。
The rent received in paragraph (1) means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to receive as consideration for a right of lease, etc. in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.
Article 72-18Method of Calculating Single-Year Profit or Loss
The single-year profit or loss for each business year in Article 72-14 is to be calculated as specified in the relevant item, in accordance with the category of corporations listed in the following items:
a domestic corporation prescribed in the following Article: it is the amount obtained by deducting the amount of deductible expenses from the amount of gross profits for each business year, and is calculated in accordance with the rules for calculating the income that is the tax base of corporation tax for that business year, except as otherwise specially provided in this Act or by Cabinet Order;
a foreign corporation: it is the combined amount of the amount of income or the amount of loss relating to domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act for each business year (meaning, as to the amount of loss, the amount of loss prescribed in Article 2, item (xix) of that Act; the same applies hereinafter in this item) and the amount of income or the amount of loss relating to domestic source income listed in Article 141, item (i), (b) of that Act, and is calculated in accordance with the rules for calculating the income relating to domestic source income listed in Article 141, item (i), (a) of that Act and the income relating to domestic source income listed in Article 141, item (i), (b) of that Act, which are the tax base of corporation tax for that business year, except as otherwise specially provided in this Act or by Cabinet Order.
外国法人 各事業年度の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は欠損金額（同法第二条第十九号に規定する欠損金額をいう。以下この号において同じ。）及び同法第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額の合算額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である同号イに掲げる国内源泉所得に係る所得及び同号ロに掲げる国内源泉所得に係る所得の計算の例によつて算定する。
In calculating the single-year profit or loss for each business year in Article 72-14 pursuant to the preceding paragraph, the calculation is not to be made in accordance with the rules of Article 27, Article 57, Article 57-2, Article 59, paragraph (5), Article 64-5 and Article 64-8 of the Corporation Tax Act, and Article 55 (excluding the portion relating to those specified by Cabinet Order among the specified shares, etc. prescribed in paragraphs (1) and (8) of that Article), Article 59-2 and Article 66-5-3 (excluding the portion relating to paragraph (2)) of the Act on Special Measures Concerning Taxation.
第七十二条の十九（この法律の施行地外において事業を行う内国法人の付加価値割の課税標準の算定）
Article 72-19Calculation of the Tax Base of the Value-Added Levy for a Domestic Corporation Conducting Business Outside the Area of Application of This Act
The tax base of the value-added levy for a corporation that has its principal office or place of business in the area of application of this Act (hereinafter in this Section referred to as a "domestic corporation") and has a place specified by Cabinet Order where its business is conducted outside the area of application of this Act (hereinafter in this Section referred to as a "specified domestic corporation") is the amount obtained by deducting the value added attributable to business outside the area of application of this Act from the total amount of value added of the business of that specified domestic corporation. In this case, if it is difficult to calculate the value added attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the value added attributable to the business of that specified domestic corporation outside the area of application of this Act.
この法律の施行地に主たる事務所又は事業所を有する法人（以下この節において「内国法人」という。）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（以下この節において「特定内国法人」という。）の付加価値割の課税標準は、当該特定内国法人の事業の付加価値額の総額からこの法律の施行地外の事業に帰属する付加価値額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付加価値額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、当該特定内国法人のこの法律の施行地外の事業に帰属する付加価値額とみなす。
第七十二条の二十（収益配分額のうちに報酬給与額の占める割合が高い法人の付加価値割の課税標準の算定）
Article 72-20Calculation of the Tax Base of the Value-Added Levy for a Corporation in Which the Remuneration and Salary Amount Accounts for a High Proportion of the Income Allocation Amount
In calculating the tax base for the value-added levy of a corporation whose ratio of the remuneration and salary amount for the business year to the income allocation amount for the business year exceeds 70 percent, the employment stability deduction amount is to be deducted from the value added for the business year (where there is an amount to be deducted under the preceding Article, the amount after deducting it).
The employment stability deduction amount in the preceding paragraph is the amount obtained by deducting, from the remuneration and salary amount for the business year, the amount obtained by multiplying the income allocation amount for the business year by 70 percent.
The income allocation amount or remuneration and salary amount for the business year in the preceding two paragraphs is, for a specified domestic corporation, the amount obtained by deducting the income allocation amount or remuneration and salary amount attributable to business outside the area where this Act is enforced, respectively, from the total amount of the income allocation amount or remuneration and salary amount of the business of that specified domestic corporation. In this case, where the latter part of the preceding Article applies to that specified domestic corporation, the amount calculated as provided by Cabinet Order is deemed to be the income allocation amount or remuneration and salary amount of that specified domestic corporation attributable to business outside the area where this Act is enforced.
略称規定第七十二条第一項第五号・この節の中だけ
…当該条約の適用を受ける国内（この法律の施行地をいう。以下この号において同じ。）に本店若しくは主たる事務所若しくは事業所を有しない法人（以下この節において「外国法人」という。）又は国内に主たる事務所若しくは事業所を有しない個人については…
わかりやすく言うと
地方税法が施行されている地域（国内）に、本店も主たる事務所や事業所も持たない法人のことです。
定義第七十二条の十三第一項・この節の中だけ
法令、定款、寄附行為、規則若しくは規約に定める事業年度その他これに準ずる期間又は次項若しくは第三項に規定する期間
わかりやすく言うと
事業税でいう事業年度で、法令や定款などで定める事業年度などの期間のことです。定めがない法人は法人税法により政府に届け出たか政府が指定した期間、届出をしなかった人格のない社団等は原則としてその年の一月一日から十二月三十一日までです。
略称規定第七十二条の十四第一項・この規定及び第七十二条の二十の中だけ
第七十二条の十二第一号の各事業年度の付加価値額は、各事業年度の報酬給与額、純支払利子及び純支払賃借料の合計額（第七十二条の二十において「収益配分額」という。）と各事業年度の単年度損益との合計額による。
わかりやすく言うと
法人の各事業年度の報酬給与額、純支払利子、純支払賃借料を合計した額のことです。これに単年度損益を合わせたものが付加価値額になります。
定義第七十二条の十五第二項・この項の中だけ
労働者派遣法第二条第一号に規定する労働者派遣
わかりやすく言うと
自分が雇う労働者を、その雇用関係のまま、他人の指揮命令を受けてその他人のために働かせることです。その他人に労働者を雇わせる約束をしてするものは含みません（労働者派遣法第二条第一号）。
略称規定第七十二条の十五第二項・この項の中だけ
法人が労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項又は船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項に規定する労働…
わかりやすく言うと
労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号）を短く呼ぶ名前です。
定義第七十二条の十五第二項・この項の中だけ
船員職業安定法第六条第十三項に規定する船員派遣
わかりやすく言うと
船員職業安定法第六条第十三項の船員派遣、つまり船舶所有者が、常時雇用する船員を、その雇用関係のまま他人の指揮命令を受けてその他人のために船員として働かせることです。その他人に雇用させることを約束して行うものは含みません。
略称規定第七十二条の十七第二項・この項及び第七十二条の十七第三項の中だけ
…地上権、永小作権その他の土地又は家屋の使用又は収益を目的とする権利で、その存続期間が一月以上であるもの（以下この項及び次項において「賃借権等」という。）の対価（当該賃借権等に係る役務の提供の対価として政令で定めるものを含む。次項において…
わかりやすく言うと
法人が土地や家屋（一体となる構築物や附属設備を含みます）を使ったり収益を得たりするための権利で、存続期間が一月以上のもののことです。賃借権（法人税法のリース取引に係るものを除きます）、地上権、永小作権などがあります。
定義第七十二条の十八第一項第二号・この号の中だけ
同法第二条第十九号に規定する欠損金額
わかりやすく言うと
法人税法第二条第十九号の欠損金額のことで、各事業年度の所得の金額を計算するときに、その事業年度の損金の額が益金の額を超える場合の、その超える部分の金額です。
略称規定第七十二条の十九第一項・この節の中だけ
この法律の施行地に主たる事務所又は事業所を有する法人（以下この節において「内国法人」という。）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（以下この節において「特定内国法人」という。）の付加価値割の課税標準…
わかりやすく言うと
地方税法の施行地に主たる事務所または事業所を持つ法人のことです。
略称規定第七十二条の十九第一項・この節の中だけ
この法律の施行地に主たる事務所又は事業所を有する法人（以下この節において「内国法人」という。）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（以下この節において「特定内国法人」という。）の付加価値割の課税標準…
わかりやすく言うと
国内に主たる事務所や事業所がある法人（内国法人）のうち、国外に政令で定める事業の場所を持つもののことです。
賃借権
賃貸借に基づいて賃借人が持つ権利で、賃料を支払って物を使用し、そこから収益を得ることができます（民法第六百一条）。賃借人は、賃貸人の承諾を得なければ、賃借権を譲り渡したり、借りている物を転貸したりすることができません（同法第六百十二条第一項）。登記をした不動産の賃貸借は、その不動産を買った人など物権を取得した者その他の第三者に対抗（主張）することができ（同法第六百五条）、賃借権は登記することができます（不動産登記法第三条第八号）。借地借家法は、賃貸借を登記していない借り手も守っています。建物の所有を目的とする借地権は、土地の上に借地人が登記された建物を持っていれば第三者に対抗することができ（借地借家法第十条第一項）、建物の賃貸借は、建物の引渡しを受けていれば、その後にその建物について物権を取得した者に対して効力を生じます（同法第三十一条）。
民法第601条・第605条・第612条、不動産登記法第3条、借地借家法第10条・第31条を参考にAIが作成。