Article 72-24-4Special Provisions on the Tax Base of the Corporate Enterprise Tax
第七十二条の二十四の四（法人の事業税の課税標準の特例）
For the tax base of the enterprise tax on a business (excluding the electricity supply business, gas supply business, insurance business and trade insurance business) conducted by a corporation other than a corporation listed in Article 72-2, paragraph (1), item (i), (a), the amount of stated capital, amount of sales, floor area or price of a house, area or price of land, number of employees, etc. may be used, in accordance with the circumstances of the business, together with the income in Article 72-12, item (iii).
第七十二条の二第一項第一号イに掲げる法人以外の法人の行う事業（電気供給業、ガス供給業、保険業及び貿易保険業を除く。）に対する事業税の課税標準については、事業の情況に応じ、第七十二条の十二第三号の所得と併せて、資本金額、売上金額、家屋の床面積又は価格、土地の地積又は価格、従業員数等を用いることができる。
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landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
pricemachine translation
「価格」
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
Defined inArticle 702, paragraph (2)