Article 72-19Calculation of the Tax Base of the Value-Added Levy for a Domestic Corporation Conducting Business Outside the Area of Application of This Act

The tax base of the value-added levy for a corporation that has its principal office or place of business in the area of application of this Act (hereinafter in this Section referred to as a "domestic corporation") and has a place specified by Cabinet Order where its business is conducted outside the area of application of this Act (hereinafter in this Section referred to as a "specified domestic corporation") is the amount obtained by deducting the value added attributable to business outside the area of application of this Act from the total amount of value added of the business of that specified domestic corporation. In this case, if it is difficult to calculate the value added attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the value added attributable to the business of that specified domestic corporation outside the area of application of this Act.