The amount of enterprise tax on business conducted by individuals is the amount specified in each of the following items according to the category listed in that item.
個人の行う事業に対する事業税の額は、次の各号に掲げる区分に応じ、それぞれ当該各号に定める金額とする。
an individual conducting a type 1 business: the amount obtained by multiplying income by a rate determined by a standard tax rate of 5 percent;
an individual conducting a type 2 business: the amount obtained by multiplying income by a rate determined by a standard tax rate of 4 percent;
an individual conducting a type 3 business (excluding those listed in the following item): the amount obtained by multiplying income by a rate determined by a standard tax rate of 5 percent;
an individual conducting, among type 3 businesses, the businesses listed in Article 72-2, paragraph (10), items (v) and (vii): the amount obtained by multiplying income by a rate determined by a standard tax rate of 3 percent.
第三種事業のうち第七十二条の二第十項第五号及び第七号に掲げる事業を行う個人 所得に百分の三の標準税率によつて定めた率を乗じて得た金額
Where businesses classified pursuant to the provisions of the preceding paragraph are conducted concurrently, the income to which the tax rates set out in the items of that paragraph are to be applied is to be calculated by apportioning the income of the business of that individual in proportion to the amounts of income calculated for each of the businesses under Article 72-49-12, paragraphs (1) through (3).
前項の規定により区分された事業を併せて行う場合における同項各号に掲げる税率を適用すべき所得は、当該個人の事業の所得をそれぞれの事業につき第七十二条の四十九の十二第一項から第三項までの規定によつて計算した所得金額に按分して算定するものとする。
Where a prefecture imposes enterprise tax at a tax rate exceeding the standard tax rate prescribed in paragraph (1), it must not impose the tax at a rate exceeding the rate obtained by multiplying the rate specified in the relevant item by 1.1 for each of the categories set out in the items of that paragraph.
Where a prefecture imposes enterprise tax pursuant to the provisions of Article 72-49-15, the tax rate must be made so as not to be significantly out of balance with the burden in the case of the tax rates under paragraph (1) and the preceding paragraph.
道府県が第七十二条の四十九の十五の規定によつて事業税を課する場合における税率は、第一項及び前項の税率による場合における負担と著しく均衡を失することのないようにしなければならない。
Read this with the articles around it
standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
type 1 businessmachine translation
「第一種事業」
For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 8 lists — among them the sale of goods, insurance, money lending, leasing of goods and of real property, manufacturing, electricity supply, telecommunications, transport, warehousing, contracting, printing and publishing, inns, restaurants, brokerage, agency and amusement businesses — and businesses like them that a Cabinet Order (政令) names.
Defined inArticle 72-2, paragraph (8)
type 2 businessmachine translation
「第二種事業」
For the enterprise tax (事業税) on individuals' businesses, livestock farming (other than as part of farming), fisheries (other than small-scale catching of aquatic animals and plants a Cabinet Order (政令) specifies) and businesses like them that a Cabinet Order specifies (not farming), other than those a Cabinet Order specifies as carried on mainly with the person's own labour.
Defined inArticle 72-2, paragraph (9)
type 3 businessmachine translation
「第三種事業」
For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 10 lists — among them medicine, dentistry, pharmacy, massage, acupuncture and similar treatment (other than when done by people who are blind or have a like visual impairment a Cabinet Order (政令) sets), veterinary practice, the work of attorneys, judicial scriveners, tax accountants and other professionals, consulting, design, barbers, beauticians, cleaning and public baths — and businesses like them that a Cabinet Order names.
Defined inArticle 72-2, paragraph (10)