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Article 701-30Business Office Tax

第七百一条の三十(事業所税)

A designated city, etc. is to impose business office tax to cover the costs required for projects concerning the development and improvement of the urban environment.

指定都市等は、都市環境の整備及び改善に関する事業に要する費用に充てるため、事業所税を課するものとする。

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