With respect to the calculation of the floor area of places of business or total salaries of workers that is to be the tax base of the asset levy or worker levy imposed on a business conducted at an office or place of business relating to a facility set forth in the left column of the following table, if a ratio is prescribed for the asset levy or worker levy in the middle column or right column of the relevant item respectively, the area or amount obtained by multiplying the floor area of places of business or total salaries of workers relating to that facility by the ratio set forth in the middle or right column of that item, respectively, is to be deducted from the floor area of places of business or total salaries of workers relating to the office or place of business relating to that facility (excluding those subject to the provisions of Article 701-34; the same applies hereinafter in this paragraph).
| Facility | Ratio for the Asset Levy | Ratio for the Worker Levy |
| (i) Facilities that a cooperative association, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act uses for its principal business | one-half | one-half |
| (ii) Facilities used directly for education at a specialized training college prescribed in Article 124 of the School Education Act or a miscellaneous school prescribed in Article 134, paragraph (1) of that Act (excluding a specialized training college or miscellaneous school established by an incorporated educational institution or by a juridical person under Article 152, paragraph (5) of the Private Schools Act) | one-half | one-half |
| (iii) Facilities specified by Cabinet Order for the treatment of soot and smoke, waste water, waste and the like arising from business activities, or otherwise for the prevention of pollution or the effective utilization of resources (excluding those set forth in the following item) | three-fourths | |
| (iv) Facilities specified by Cabinet Order that are used for the business of collecting, transporting or disposing of industrial waste conducted with a permission under Article 14, paragraph (1) or (6) or Article 14-4, paragraph (1) or (6) of the Act on Waste Management and Public Cleaning or a certification under Article 15-4-2, paragraph (1) of that Act, or for any other business for the prevention of pollution or the effective utilization of resources that is specified by Cabinet Order | three-fourths | one-half |
| (v) Livestock markets prescribed in Article 2, paragraph (3) of the Livestock Transaction Act (Act No. 123 of 1956) | three-fourths | |
| (vi) Facilities specified by Cabinet Order that are established for the purpose of contributing to price stability of perishable foods | three-fourths | |
| (vii) Facilities specified by Cabinet Order that manufacturers of miso, soy sauce or edible vinegar, or of liquor (meaning liquor prescribed in Article 2, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953)), use directly for manufacturing them | three-fourths | |
| (viii) Markets specified by Cabinet Order that are opened for timber trading, or timber storage facilities specified by Cabinet Order that are used for their business by persons whose business is sawing, plywood manufacture or other timber processing and who are specified by Cabinet Order, or by persons whose business is the sale of timber | three-fourths | |
| (ix) Facilities specified by Cabinet Order that are used for the inn and hotel business prescribed in Article 2, paragraph (2) of the Hotel Business Act (Act No. 138 of 1948) (excluding those set forth in the following item) | one-half | |
| (x) Among the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act, facilities specified by Cabinet Order that are set forth in item (v), item (vii) or item (viii)-2 of that paragraph | one-half | one-half |
| (xi) Among the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act, facilities specified by Cabinet Order that are set forth in item (vi) or item (viii) of that paragraph | three-fourths | one-half |
| (xii) Facilities used for the handling of container cargo transported by vessels plying foreign routes for foreign trade (excluding those set forth in the preceding item) | one-half | |
| (xiii) Transit sheds used for the general port transportation business or port stevedoring business set forth in Article 3, item (i) or (ii) of the Port and Harbor Transportation Business Act, among the port transportation businesses prescribed in Article 2, paragraph (2) of that Act (excluding those set forth in item (xi)) | one-half | |
| (xiv) Warehouses that a warehousing business operator prescribed in Article 7, paragraph (1) of the Warehousing Business Act (Act No. 121 of 1956) (referred to as a "warehousing business operator" in item (xviii)) uses for its principal business (excluding those set forth in items (xi) and (xviii)) | three-fourths | |
| (xv) Facilities specified by Cabinet Order that are used for the business set forth in Article 3, item (i), (c) of the Road Transportation Act (limited to the taxi business prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Regulation of Taxi Services (Act No. 75 of 1970)) | one-half | one-half |
| (xvi) Facilities specified by Cabinet Order that are installed at public airports (excluding those set forth in Article 701-34, paragraph (3), item (xxiii)) | one-half | one-half |
| (xvii) Facilities specified by Cabinet Order that are installed within a distribution business district prescribed in Article 4, paragraph (1) of the Act on the Improvement of Urban Distribution Centers and are set forth in Article 5, paragraph (1), item (i), items (iii) to (v) or item (ix) of that Act (excluding those set forth in the following item) | one-half | one-half |
| (xviii) Warehouses installed within a distribution business district prescribed in Article 4, paragraph (1) of the Act on the Improvement of Urban Distribution Centers that a warehousing business operator uses for its principal business | three-fourths | one-half |
| (xix) Facilities specified by Cabinet Order that a specific correspondence delivery business operator prescribed in Article 2, paragraph (9) of the Act on Correspondence Delivery by Private Business Operators uses for its principal business | one-half | one-half |
次の表の各号の上欄に掲げる施設に係る事業所等において行う事業に対して課する資産割又は従業者割の課税標準となるべき事業所床面積又は従業者給与総額の算定については、当該資産割又は従業者割につき、それぞれ当該各号の中欄又は下欄に割合が定められている場合には、当該施設に係る事業所等に係る事業所床面積又は従業者給与総額（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積又は従業者給与総額にそれぞれ当該各号の中欄又は下欄に掲げる割合を乗じて得た面積又は金額を控除するものとする。
| 施設 | 資産割に係る割合 | 従業者割に係る割合 |
| 一 法人税法第二条第七号の協同組合等がその本来の事業の用に供する施設 | 二分の一 | 二分の一 |
| 二 学校教育法第百二十四条に規定する専修学校又は同法第百三十四条第一項に規定する各種学校（学校法人又は私立学校法第百五十二条第五項の法人が設置する専修学校又は各種学校を除く。）において直接教育の用に供する施設 | 二分の一 | 二分の一 |
| 三 事業活動に伴つて生ずるばい煙、汚水、廃棄物等の処理その他公害の防止又は資源の有効な利用のための施設で政令で定めるもの（次号に掲げるものを除く。） | 四分の三 | |
| 四 廃棄物の処理及び清掃に関する法律第十四条第一項若しくは第六項若しくは第十四条の四第一項若しくは第六項の規定による許可又は同法第十五条の四の二第一項の規定による認定を受けて行う産業廃棄物の収集、運搬又は処分の事業その他公害の防止又は資源の有効な利用のための事業で政令で定めるものの用に供する施設で政令で定めるもの | 四分の三 | 二分の一 |
| 五 家畜取引法（昭和三十一年法律第百二十三号）第二条第三項に規定する家畜市場 | 四分の三 | |
| 六 生鮮食料品の価格安定に資することを目的として設置される施設で政令で定めるもの | 四分の三 | |
| 七 みそ、しようゆ若しくは食用酢又は酒類（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類をいう。）の製造業者が直接これらの製造の用に供する施設で政令で定めるもの | 四分の三 | |
| 八 木材取引のために開設される市場で政令で定めるもの又は製材、合板の製造その他の木材の加工を業とする者で政令で定めるもの若しくは木材の販売を業とする者がその事業の用に供する木材の保管施設で政令で定めるもの | 四分の三 | |
| 九 旅館業法（昭和二十三年法律第百三十八号）第二条第二項に規定する旅館・ホテル営業の用に供する施設で政令で定めるもの（次号に掲げるものを除く。） | 二分の一 | |
| 十 港湾法第二条第五項に規定する港湾施設のうち同項第五号、第七号又は第八号の二に掲げる施設で政令で定めるもの | 二分の一 | 二分の一 |
| 十一 港湾法第二条第五項に規定する港湾施設のうち同項第六号又は第八号に掲げる施設で政令で定めるもの | 四分の三 | 二分の一 |
| 十二 外国貿易のため外国航路に就航する船舶により運送されるコンテナー貨物に係る荷さばきの用に供する施設（前号に掲げるものを除く。） | 二分の一 | |
| 十三 港湾運送事業法第二条第二項に規定する港湾運送事業のうち同法第三条第一号又は第二号に掲げる一般港湾運送事業又は港湾荷役事業の用に供する上屋（第十一号に掲げるものを除く。） | 二分の一 | |
| 十四 倉庫業法（昭和三十一年法律第百二十一号）第七条第一項に規定する倉庫業者（第十八号において「倉庫業者」という。）がその本来の事業の用に供する倉庫（第十一号及び第十八号に掲げるものを除く。） | 四分の三 | |
| 十五 道路運送法第三条第一号ハに掲げる事業（タクシー業務適正化特別措置法（昭和四十五年法律第七十五号）第二条第三項に規定するタクシー事業に限る。）の用に供する施設で政令で定めるもの | 二分の一 | 二分の一 |
| 十六 公共の飛行場に設置される施設（第七百一条の三十四第三項第二十三号に掲げるものを除く。）で政令で定めるもの | 二分の一 | 二分の一 |
| 十七 流通業務市街地の整備に関する法律第四条第一項に規定する流通業務地区内に設置される同法第五条第一項第一号、第三号から第五号まで又は第九号に掲げる施設で政令で定めるもの（次号に掲げるものを除く。） | 二分の一 | 二分の一 |
| 十八 流通業務市街地の整備に関する法律第四条第一項に規定する流通業務地区内に設置される倉庫で倉庫業者がその本来の事業の用に供するもの | 四分の三 | 二分の一 |
| 十九 民間事業者による信書の送達に関する法律第二条第九項に規定する特定信書便事業者がその本来の事業の用に供する施設で政令で定めるもの | 二分の一 | 二分の一 |
With respect to the calculation of the floor area of places of business that is to be the tax base of the asset levy imposed on a business conducted at an office or place of business specified by Cabinet Order as employing a large number of persons with mental or physical disabilities (limited to those relating to facilities or equipment for which the grant under Article 49, paragraph (1), item (vi) of the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) is paid), an area equivalent to one-half of the floor area of places of business for that business (excluding those subject to the provisions of Article 701-34; the same applies hereinafter in this paragraph) is to be deducted from that floor area of places of business.
心身障害者を多数雇用するものとして政令で定める事業所等（障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第四十九条第一項第六号の助成金の支給に係る施設又は設備に係るものに限る。）において行う事業に対して課する資産割の課税標準となるべき事業所床面積の算定については、当該事業に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該事業所床面積の二分の一に相当する面積を控除するものとする。
In the case of the preceding two paragraphs, whether a business is one to which those provisions apply is determined according to the situation on the last day of the computation period of the tax base.
前二項の場合において、これらの規定の適用を受ける事業であるかどうかの判定は課税標準の算定期間の末日の現況によるものとする。
Matters necessary for distinguishing what is subject to the application of paragraph (1) from what is not, in respect of the floor area of places of business or total salaries of workers, where a business to which that paragraph applies and a business to which it does not apply are conducted together at an office or place of business relating to a facility set forth in the left column of the table in paragraph (1), and other matters necessary for the application of that paragraph and paragraph (2), are specified by Cabinet Order.
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