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Article 72-24-2Method of Calculating the Tax Base of the Revenue Levy

第七十二条の二十四の二（収入割の課税標準の算定の方法）

The revenues for each business year in Article 72-12, item (iv), for the electricity supply business and the gas supply business (limited to the gas pipeline supply business and the specified gas supply business; the same applies hereinafter in this Section, except in Article 72-48, paragraph (3), item (iii)), are the amount obtained by deducting subsidies to be received from the national government or local governments in that business year, revenues from the sale of fixed assets and other revenues specified by Cabinet Order from the total amount to be received for that business in that business year.

第七十二条の十二第四号の各事業年度の収入金額は、電気供給業及びガス供給業（導管ガス供給業及び特定ガス供給業に限る。第七十二条の四十八第三項第三号を除き、以下この節において同じ。）にあつては、当該各事業年度においてその事業について収入すべき金額の総額から当該各事業年度において国又は地方団体から受けるべき補助金、固定資産の売却による収入金額その他政令で定める収入金額を控除した金額による。

The revenues for each business year in Article 72-12, item (iv) are, for a life insurance company prescribed in or a foreign life insurance company, etc. prescribed in among corporations that carry on an insurance business, the amounts listed in the following items in accordance with the category of insurance listed in the following items that that life insurance company or foreign life insurance company, etc. has contracted:

第七十二条の十二第四号の各事業年度の収入金額は、保険業を行う法人のうちに規定する生命保険会社又はに規定する外国生命保険会社等にあつては、当該生命保険会社又は外国生命保険会社等が契約した次の各号に掲げる保険の区分に応じ、それぞれ当該各号に掲げる金額による。

for individual insurance (meaning insurance other than the group insurance prescribed in item (iii); the same applies in the following item) other than the savings insurance prescribed in the following item, the amount obtained by multiplying the premium income for each business year (excluding premiums received as reinsurance premiums; the same applies hereinafter in this paragraph) by 24/100;

個人保険（第三号に規定する団体保険以外の保険をいう。次号において同じ。）のうち同号に規定する貯蓄保険以外のものにあつては、各事業年度の収入保険料（再保険料として収入する保険料を除く。以下この項において同じ。）に百分の二十四を乗じて得た金額

for savings insurance (meaning, of individual insurance, insurance whose main purpose is savings and that is specified by Cabinet Order), the amount obtained by multiplying the premium income for each business year by 7/100;

貯蓄保険（個人保険のうち貯蓄を主目的とする保険で政令で定めるものをいう。）にあつては、各事業年度の収入保険料に百分の七を乗じて得た金額

for group insurance (meaning insurance under which, according to the general insurance conditions, the representative of a group is the policyholder and persons belonging to that group are the insured persons; the same applies in the following item) other than the group pension insurance prescribed in the following item, the amount obtained by multiplying the premium income for each business year (for premiums received for insurance with a provision for payment of benefits other than insurance benefits when an insured person withdraws from the group, the amount obtained by deducting the portion corresponding to those benefits) by 16/100;

団体保険（普通保険約款において、団体の代表者を保険契約者とし、当該団体に所属する者を被保険者とすることとなつている保険をいう。次号において同じ。）のうち同号に規定する団体年金保険以外のものにあつては、各事業年度の収入保険料（被保険者が団体から脱退した場合に保険金以外の給付金を支払う定めのある保険につき収入した保険料については、当該給付金に対応する部分の金額を控除した金額）に百分の十六を乗じて得た金額

for group pension insurance (meaning, of group insurance, insurance for the purpose of paying retirement pensions or lump-sum retirement allowances, or pensions or lump sums equivalent thereto, to persons who belonged to that group), the amount obtained by multiplying the premium income for each business year by 5/100.

団体年金保険（団体保険のうち当該団体に所属していた者に対する退職年金若しくは退職一時金又はこれらに準ずる年金若しくは一時金の支払を目的とする保険をいう。）にあつては、各事業年度の収入保険料に百分の五を乗じて得た金額

The revenues for each business year in Article 72-12, item (iv) are, for a casualty insurance company prescribed in or a foreign casualty insurance company, etc. prescribed in among corporations that carry on an insurance business, the amounts listed in the following items in accordance with the category of insurance listed in the following items that that casualty insurance company or foreign casualty insurance company, etc. has contracted:

第七十二条の十二第四号の各事業年度の収入金額は、保険業を行う法人のうちに規定する損害保険会社又はに規定する外国損害保険会社等にあつては、当該損害保険会社又は外国損害保険会社等が契約した次の各号に掲げる保険の区分に応じ、それぞれ当該各号に掲げる金額による。

for hull insurance (meaning insurance whose subject of insurance is a ship; the same applies in item (v)), the amount obtained by multiplying the net premium income for each business year (meaning the amount obtained by deducting the total amount of reinsurance premiums and cancellation refunds paid, or confirmed to be payable, in that business year from the total amount of premiums received, or confirmed to be receivable, in each business year (where any part of those premiums has been, or is to be, refunded, the amount after deducting that amount) and reinsurance refunds; the same applies hereinafter in this Article) by 25/100;

船舶保険（船舶を保険の目的とする保険をいう。第五号において同じ。）にあつては、各事業年度の正味収入保険料（各事業年度において収入した、又は収入すべきことの確定した保険料（当該保険料のうちに払い戻した、又は払い戻すべきものがあるときは、その金額を控除した金額）及び再保険返戻金の合計額から当該事業年度において支払つた、又は支払うことの確定した再保険料及び解約返戻金の合計額を控除した金額をいう。以下この条において同じ。）に百分の二十五を乗じて得た金額

for transit insurance (meaning insurance whose subject of insurance is goods in transit by land; the same applies in item (v)) and cargo insurance (meaning insurance relating to a cargo insurance contract prescribed in ; the same applies in item (v)), the amount obtained by multiplying the net premium income for each business year by 45/100;

運送保険（陸上運送中の運送品を保険の目的とする保険をいう。第五号において同じ。）及び貨物保険（に規定する貨物保険契約に係る保険をいう。第五号において同じ。）にあつては、各事業年度の正味収入保険料に百分の四十五を乗じて得た金額

for compulsory automobile liability insurance (meaning insurance prescribed in Chapter III of the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955); the same applies in item (v)), the amount obtained by multiplying the net premium income for each business year by 10/100;

自動車損害賠償責任保険（自動車損害賠償保障法（昭和三十年法律第九十七号）第三章に規定する保険をいう。第五号において同じ。）にあつては、各事業年度の正味収入保険料に百分の十を乗じて得た金額

for earthquake insurance (meaning insurance whose insurance policy satisfies the requirements listed in the items of ; the same applies in the following item), the amount obtained by multiplying the net premium income for each business year by 20/100;

地震保険（その保険契約が各号に掲げる要件を備える保険をいう。次号において同じ。）にあつては、各事業年度の正味収入保険料に百分の二十を乗じて得た金額

for insurance other than hull insurance, transit insurance, cargo insurance, compulsory automobile liability insurance and earthquake insurance, the amount obtained by multiplying the net premium income for each business year by 40/100.

船舶保険、運送保険、貨物保険、自動車損害賠償責任保険及び地震保険以外の保険にあつては、各事業年度の正味収入保険料に百分の四十を乗じて得た金額

The revenues for each business year in Article 72-12, item (iv) are, for a small-amount short-term insurer prescribed in among corporations that carry on an insurance business, the amounts specified in the following items in accordance with the category of insurance listed in the following items that that small-amount short-term insurer has contracted:

第七十二条の十二第四号の各事業年度の収入金額は、保険業を行う法人のうちに規定する少額短期保険業者にあつては、当該少額短期保険業者が契約した次の各号に掲げる保険の区分に応じ、それぞれ当該各号に定める金額による。

insurance listed in and : the amount obtained by multiplying the net premium income for each business year by 16/100;

及びに掲げる保険　各事業年度の正味収入保険料に百分の十六を乗じて得た金額

insurance listed in : the amount obtained by multiplying the net premium income for each business year by 26/100.

に掲げる保険　各事業年度の正味収入保険料に百分の二十六を乗じて得た金額

The revenues for each business year in Article 72-12, item (iv) are, for Nippon Export and Investment Insurance, a stock company that carries on the trade insurance business, the amount obtained by multiplying the net premium income for each business year by 15/100.

第七十二条の十二第四号の各事業年度の収入金額は、貿易保険業を行う株式会社日本貿易保険にあつては、各事業年度の正味収入保険料に百分の十五を乗じて得た金額による。

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