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。
Read this with the articles around it
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section