The standard tax rate of the corporation tax levy is 1/100; provided, however, that even where the levy is imposed at a tax rate exceeding the standard tax rate, the rate must not exceed 2/100.
法人税割の標準税率は、百分の一とする。ただし、標準税率を超える税率で課する場合においても、百分の二を超えることができない。
The tax rate of the corporation tax levy is the tax rate as of the last day of the computation period of the tax base of the corporation tax amount prescribed in Article 53, paragraph (1).
法人税割の税率は、第五十三条第一項に規定する法人税額の課税標準の算定期間の末日現在における税率による。
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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