第七百一条の三十五（徴税吏員の事業所税に関する調査に係る質問検査権）
Article 701-35Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Business Office Tax
Where necessary for an examination concerning the assessment and collection of business office tax, a tax collection official of a designated city, etc. may question the following persons, or inspect the books and documents of the person set forth in item (i) or (ii) (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such articles (including copies thereof):
a person liable for tax or a person found to have tax liability;
納税義務者又は納税義務があると認められる者
a person found to be obligated to provide money or articles to the person set forth in the preceding item, or a person found to have a right to receive money or articles from the person set forth in that item; or
a person other than the persons set forth in the preceding two items who is found to have a direct relationship to the assessment and collection of the business office tax concerned.
前二号に掲げる者以外の者で当該事業所税の賦課徴収に関し直接関係があると認められるもの
In the case of a company split in which the person set forth in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by a company split; the same applies hereinafter in this paragraph), the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from the splitting corporation by the split; the same applies hereinafter in this paragraph) is included among the persons found to have a right to receive the articles prescribed in item (ii) of the preceding paragraph, and in the case of a company split in which the person set forth in item (i) of that paragraph is the successor corporation in a company split, the splitting corporation is included among the persons found to be obligated to provide the articles prescribed in item (ii) of that paragraph.
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
A tax collection official of a designated city, etc. may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for business office tax is governed by Article 701-65, paragraph (6).
事業所税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七百一条の六十五第六項の定めるところによる。
The authority of a tax collection official of a designated city, etc. under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.
Article 701-36Offenses Relating to Refusal of Inspection, etc. for Business Office Tax
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
Where a representative of a juridical person (including the administrator of an association or foundation without juridical personality; the same applies in Article 701-38, paragraph (2), Article 701-53, paragraph (2), Article 701-56, paragraph (5), Article 701-66, paragraph (4) and Article 701-67, paragraph (2)) or an agent, employee or other worker of a juridical person or of a person commits a violation referred to in the preceding paragraph in connection with the business or property of that juridical person or person, in addition to punishing the offender, the fine prescribed in the preceding paragraph is imposed on that juridical person or person.
法人の代表者（人格のない社団等の管理人を含む。第七百一条の三十八第二項、第七百一条の五十三第二項、第七百一条の五十六第五項、第七百一条の六十六第四項及び第七百一条の六十七第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws concerning criminal proceedings in the case where a juridical person is the defendant or suspect apply mutatis mutandis.
人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
Article 701-37Tax Agent for Business Office Tax
A person liable for business office tax, if the person has no domicile, residence or office or place of business (hereinafter in this paragraph referred to as "address, etc.") within the area of the designated city, etc. to which the person's tax liability relates, must, in order to have all matters relating to tax payment handled, either designate a tax agent from among persons having a address, etc. within the area prescribed by the Municipal Ordinance of that designated city, etc. and report the designation to the head of the designated city, etc., or apply to the head of the designated city, etc. for approval of the appointment, as tax agent, of a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes the tax agent or intends to do so.
事業所税の納税義務者は、納税義務を負う指定都市等の区域内に住所、居所又は事業所等（以下本項において「住所等」という。）を有しない場合には、納税に関する一切の事項を処理させるため、当該指定都市等の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを指定都市等の長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて指定都市等の長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
Notwithstanding the preceding paragraph, a person liable for tax in question is not required to designate a tax agent if the person has applied to the head of the designated city, etc. for, and received, a certification that there is no impediment to securing the collection of the business office tax relating to that person liable for tax.
前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る事業所税の徴収の確保に支障がないことについて指定都市等の長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
第七百一条の三十八（事業所税の納税管理人に係る虚偽の申告等に関する罪）
Article 701-38Offenses of False Reporting, etc. concerning the Tax Agent for Business Office Tax
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
第七百一条の三十九（事業所税の納税管理人に係る不申告に関する過料）
Article 701-39Non-Penal Fines for Failure to Report the Tax Agent for Business Office Tax
A designated city, etc. may establish, by its Municipal Ordinance, a provision imposing a non-penal fine of not more than 100,000 yen on a person liable for business office tax who has not received the certification under Article 701-37, paragraph (2) and has not received the approval under paragraph (1) of that Article, if the person fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph.
指定都市等は、第七百一条の三十七第二項の認定を受けていない事業所税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な理由がなくて申告をしなかつた場合には、その者に対し、当該指定都市等の条例で十万円以下の過料を科する旨の規定を設けることができる。
第二款 課税標準及び税率
Subsection 2 Tax Base and Tax Rate
Article 701-40Tax Base of Business Office Tax
The tax base of the business office tax is, for the asset levy, the floor area of places of business as of the last day of the computation period of the tax base (where the number of months in the computation period of the tax base is less than 12, the area obtained by dividing that floor area of places of business by 12 and multiplying the result by the number of months in that computation period of the tax base; the same applies in the following paragraph), and, for the worker levy, the total salaries of workers paid during the computation period of the tax base.
事業所税の課税標準は、資産割にあつては、課税標準の算定期間の末日現在における事業所床面積（当該課税標準の算定期間の月数が十二月に満たない場合には、当該事業所床面積を十二で除して得た面積に当該課税標準の算定期間の月数を乗じて得た面積。次項において同じ。）とし、従業者割にあつては、課税標準の算定期間中に支払われた従業者給与総額とする。
The tax base of the asset levy imposed on a business conducted at an office or place of business listed in the following items is, notwithstanding the preceding paragraph, the area specified in the relevant item.
An office or place of business newly established in the middle of the computation period of the tax base (excluding an office or place of business set forth in item (iii)): the area obtained by multiplying the floor area of places of business as of the last day of that computation period of the tax base by the ratio of the number of months from the month following the month containing the date of that new establishment to the month containing the last day of that computation period of the tax base, to the number of months in that computation period of the tax base
An office or place of business closed in the middle of the computation period of the tax base (excluding an office or place of business set forth in the following item): the area obtained by multiplying the floor area of places of business as of the date of that closure by the ratio of the number of months from the month containing the first day of that computation period of the tax base to the month containing the date of that closure, to the number of months in that computation period of the tax base
An office or place of business newly established in the middle of the computation period of the tax base and closed in the middle of that computation period of the tax base: the area obtained by multiplying the floor area of places of business as of the date of that closure by the ratio of the number of months from the month following the month containing the date of that new establishment to the month containing the date of that closure, to the number of months in that computation period of the tax base
課税標準の算定期間の中途において新設された事業所等で当該課税標準の算定期間の中途において廃止されたもの 当該廃止の日における事業所床面積に当該新設の日の属する月の翌月から当該廃止の日の属する月までの月数の当該課税標準の算定期間の月数に対する割合を乗じて得た面積
The number of months in the computation period of the tax base under the preceding two paragraphs is calculated according to the calendar, and a fraction of less than one month is treated as one month.
前二項の課税標準の算定期間の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
略称規定第七百一条の三十一第一項第五号・この節の中だけ
従業者給与総額 事務所又は事業所（以下この節において「事業所等」という。）の従業者（役員を含むものとし、政令で定める障害者（次項において「障害者」という。）及び年齢六十五歳以上の者（役員を除く。）を除く。以下この号及び第七百一条の四十三に…
わかりやすく言うと
事業所税で使う言葉で、事務所または事業所のことです。
罰金
金銭を国に納めさせる刑罰で、一万円以上です。減軽する場合は一万円未満に下げることができます（刑法第十五条）。拘禁刑より軽く、拘留や科料より重い刑です（同法第九条・第十条第一項）。完納できない人は、一日以上二年以下（罰金を併科した場合などは三年以下）の期間、労役場に留置され、その期間は刑の言渡しのときに定められます（同法第十八条第一項・第三項・第四項）。裁判が確定した後三十日以内は、本人の承諾がなければ留置の執行はできません（同条第五項）。刑の言渡しが確定した後、三年間執行を受けないと時効が完成し、執行の免除を得ます（同法第三十一条・第三十二条第五号）。ただし、法令により執行を猶予し又は停止した期間や、本人が国外にいる期間は時効が進行せず、執行行為をすると時効は中断します（同法第三十三条・第三十四条第二項）。
刑法第9条・第10条・第15条・第18条・第31条〜第34条を参考にAIが作成。
拘禁刑
刑事施設に拘置する刑です。無期と有期があり、有期は一月以上二十年以下です（刑法第十二条第一項・第二項）。刑を加重するときは三十年まで上げ、減軽するときは一月未満に下げることができます（同法第十四条第二項）。改善更生を図るため、必要な作業を行わせ、又は必要な指導を行うことができます（同法第十二条第三項）。主刑の中では死刑の次に重く、罰金より重い刑です（同法第九条・第十条第一項）。刑法等の一部を改正する法律（令和四年法律第六十七号）の施行により、懲役と禁錮に代わって設けられました（同法第二条）。懲役又は禁錮に処せられた人は、人の資格に関する法令の適用については、刑期を同じくする拘禁刑に処せられた人とみなされます（令和四年法律第六十八号第四百四十三条第一項）。
刑法第9条・第10条・第12条・第14条、令和4年法律第67号第2条、令和4年法律第68号第443条を参考にAIが作成。
条例
地方公共団体が自ら定めるきまりです。都道府県、市町村、東京都の特別区がそれぞれ定めます（地方自治法第一条の三・第二百八十一条・第二百八十三条）。住民が選挙した議員でつくる議会（同法第八十九条）の議決で制定され（同法第九十六条第一項第一号）、知事や市町村長などその団体の長（同法第百三十九条）が公布します（同法第十六条）。憲法は、地方公共団体が法律の範囲内で条例を制定できるとしており（日本国憲法第九十四条）、法律・政令・省令などの法令に違反することはできません（地方自治法第十四条第一項）。法令に特別の定めがある場合を除き、地方公共団体が人に義務を課したり権利を制限したりするには、条例によらなければなりません（同条第二項）。条例に違反した人に対する罰則も、同法が定める範囲で設けることができます（同条第三項）。条例はその地方公共団体の事務について定めるもの（同法第二条第二項・第十四条第一項）なので、同じ事柄でも地域によって扱いが違うことがあります。国の法令である省令（「施行規則」など）とは別のものです。
日本国憲法第94条、地方自治法第1条の3・第2条・第14条・第16条・第89条・第96条・第139条・第281条・第283条を参考にAIが作成。