The standard tax rate of the per capita levy imposed on corporations is the amount specified in the right-hand column of the following table, according to the classification of corporations listed in the left-hand column of the same table.
| Classification of corporations | Tax rate |
| (i) The following corporations (a) Among the public corporations under Article 2, item (v) of the Corporation Tax Act and the public interest corporations, etc. prescribed in Article 294, paragraph (7), those other than ones on which the per capita levy cannot be imposed under Article 296, paragraph (1) (excluding incorporated administrative agencies prescribed in Appended Table II of that Act that conduct a profit-making business) (b) Associations or foundations without juridical personality (c) General incorporated associations (excluding those that fall under non-profit corporations (meaning non-profit corporations 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 non-profit corporations) (d) Corporations, other than mutual companies prescribed in the Insurance Business Act, that have no amount of stated capital or capital contributions (excluding the corporations listed in (a) to (c)) (e) Among 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 conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) and whose amount of stated capital, etc. is 10,000,000 yen or less, those for which the total number of workers (including officers specified by Cabinet Order) at the offices, places of business or dormitories, etc. they have in the municipality (referred to as the "total number of workers" in the following item through item (ix) and paragraph (5)) is 50 or fewer | Annual amount: 50,000 yen |
| (ii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is 10,000,000 yen or less, those for which the total number of workers exceeds 50 | Annual amount: 120,000 yen |
| (iii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 10,000,000 yen and not more than 100,000,000 yen, those for which the total number of workers is 50 or fewer | Annual amount: 130,000 yen |
| (iv) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 10,000,000 yen and not more than 100,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 150,000 yen |
| (v) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 100,000,000 yen and not more than 1,000,000,000 yen, those for which the total number of workers is 50 or fewer | Annual amount: 160,000 yen |
| (vi) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 100,000,000 yen and not more than 1,000,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 400,000 yen |
| (vii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 1,000,000,000 yen, those for which the total number of workers is 50 or fewer | Annual amount: 410,000 yen |
| (viii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 1,000,000,000 yen and not more than 5,000,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 1,750,000 yen |
| (ix) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 5,000,000,000 yen, those for which the total number of workers exceeds 50 | Annual amount: 3,000,000 yen |
法人に対して課する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二百九十四条第七項に規定する公益法人等のうち、第二百九十六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のうち、市町村内に有する事務所、事業所又は寮等の従業者（政令で定める役員を含む。）の数の合計数（次号から第九号まで及び第五項において「従業者数の合計数」という。）が五十人以下のもの | 年額 五万円 |
| 二 資本金等の額を有する法人で資本金等の額が千万円以下であるもののうち、従業者数の合計数が五十人を超えるもの | 年額 十二万円 |
| 三 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のうち、従業者数の合計数が五十人以下であるもの | 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千万円を超え一億円以下であるもののうち、従業者数の合計数が五十人を超えるもの | 年額 十五万円 |
| 五 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のうち、従業者数の合計数が五十人以下であるもの | 年額 十六万円 |
| 六 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のうち、従業者数の合計数が五十人を超えるもの | 年額 四十万円 |
| 七 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るもののうち、従業者数の合計数が五十人以下であるもの | 年額 四十一万円 |
| 八 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のうち、従業者数の合計数が五十人を超えるもの | 年額 百七十五万円 |
| 九 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のうち、従業者数の合計数が五十人を超えるもの | 年額 三百万円 |
Where a municipality imposes the per capita levy at a tax rate exceeding the standard tax rate prescribed in the preceding paragraph, it may not impose it at a tax rate exceeding the rate obtained by multiplying the tax rate of each item of the table in that paragraph by 1.2.
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 under Article 321-8, paragraph (1): the last day of the computation period for the tax base of the corporation tax amount of that corporation prescribed in that paragraph
第三百二十一条の八第一項の規定により申告納付する法人 当該法人の同項に規定する法人税額の課税標準の算定期間の末日
a corporation that makes filing and payment under Article 321-8, paragraph (2): the last day of the period of that corporation prescribed in that paragraph
第三百二十一条の八第二項の規定により申告納付する法人 当該法人の同項の期間の末日
public corporations, etc. (meaning public corporations under Article 2, item (v) of the Corporation Tax Act and public interest corporations, etc. prescribed in Article 294, paragraph (7) on which only the per capita levy is imposed; the same applies in Article 321-8, paragraph (31) and paragraph (63), item (i)): the last day of the period from April 1 to March 31 of the previous year (if the 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二百九十四条第七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。第三百二十一条の八第三十一項及び第六十三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) or (2) is calculated by multiplying that amount of 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 for the tax base of the corporation tax amount under item (i) of the preceding paragraph, the period under item (ii) of that paragraph, or the period under item (iii) of that paragraph, and dividing the result by 12. The number of months in this case is calculated according to the calendar; a period of less than one month is counted as one month, and a fraction of less than one month is rounded down.
In the case of paragraph (1), the total number of workers of the corporations listed in paragraph (3), items (i) and (ii) is the total number of workers as of the day specified in those items respectively.
Where the amount of stated capital, etc. of a corporation listed in paragraph (3), item (i) (excluding mutual companies 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 (for a corporation under an obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding 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 "the amount of stated capital, etc. is" in item (i), (e) of the table in that paragraph is replaced with "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 paragraph (3), item (i) (for a corporation under an obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order prescribed in paragraph (6); the same applies hereinafter in this table) is", and the phrase "the amount of stated capital, etc. is" in items (ii) to (ix) of that table is replaced with "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 paragraph (3), item (i) is".
第三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「第三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、第六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九号までの規定中「資本金等の額が」とあるのは「第三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 (3), item (ii) (excluding mutual companies 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 "the amount of stated capital, etc. is" in the table in that paragraph is replaced with "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 prescribed in paragraph (7) is".
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。
Read this with the articles around it
standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
dormitory, etc.machine translation
「寮等」
A dormitory, lodging house, club or other similar facility.
Short name set inArticle 294, paragraph (1), item (iv)· applies only in this section
public corporation, etc.machine translation
「公共法人等」
A public corporation (公共法人) as defined in Article 2, item 5 of the Corporation Tax Act, or a public interest corporation, etc. (公益法人等) of Article 294, paragraph 7, that is liable only to the per-capita levy (均等割) of the municipal inhabitant tax (市町村民税).
Defined inArticle 312, paragraph (3), item (iii)· applies only in this provision and in Article 321-8, paragraph (31); and Article 321-8, paragraph (63), item (i)