Article 701-43Tax Exemption Threshold for Business Office Tax

①A designated city, etc. may not impose the asset levy, with respect to the offices or places of business (excluding those falling under the offices or places of business prescribed in the following paragraph) relating to a business conducted within the area of the designated city, etc. by the same person, where the total floor area of places of business of those offices or places of business (excluding those subject to the provisions of Article 701-34) is 1,000 square meters or less, or the worker levy where the total number of workers of those offices or places of business (excluding persons to whom the provisions of Article 701-34 apply) is 100 or fewer.

②A designated city, etc. may not impose the asset levy, among the offices or places of business relating to a business conducted within the area of the designated city, etc. by an enterprise association prescribed in Article 3, paragraph (1), item (vi) of the Act on the Organization of Small and Medium-sized Enterprise Association or a collaborative association prescribed in item (vii) of that paragraph (hereinafter in this paragraph referred to as an "enterprise association, etc."), on those that fall under an office or place of business whose house used as an office or place of business was in use for the business of a member of the enterprise association, etc. when that member became a member, and for which that member has since continued to engage in the business of the enterprise association, etc. as the person who runs the business conducted at that office or place of business, or under any other office or place of business specified by Cabinet Order as equivalent thereto, where the floor area of places of business (excluding those subject to the provisions of Article 701-34) is 1,000 square meters or less, or the worker levy on those where the number of workers (excluding persons to whom the provisions of Article 701-34 apply) is 100 or fewer.

③In the case of the preceding two paragraphs, whether the total floor area of places of business prescribed in paragraph (1) and the floor area of places of business prescribed in paragraph (2) are 1,000 square meters or less, and whether the total number of workers prescribed in paragraph (1) and the number of workers prescribed in paragraph (2) are 100 or fewer, are determined according to the situation on the last day of the computation period of the tax base.

④In the case of the preceding paragraph, for an office or place of business, among those serving as the basis for determining whether the total number of workers prescribed in paragraph (1) and the number of workers prescribed in paragraph (2) are 100 or fewer, that is specified by Cabinet Order as one in which the number of workers fluctuates significantly throughout the computation period of the tax base (excluding an office or place of business closed in the middle of that computation period of the tax base), the number obtained by totaling the number of workers as of the last day of each month belonging to that computation period of the tax base and dividing the total by the number of months in that computation period of the tax base is deemed to be the number of workers as of the last day of the computation period of the tax base referred to in the preceding paragraph.

⑤The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.