Subsection 1 Common Provisions
第一款 通則
Article 72Meanings of the Terms Relating to Enterprise Tax
第七十二条（事業税に関する用語の意義）
For enterprise tax, the meanings of the terms listed in the following items are as provided respectively in those items.
事業税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
Value-added levy: enterprise tax imposed on the business conducted by a corporation on the basis of value added;
付加価値割 付加価値額により法人の行う事業に対して課する事業税をいう。
Capital levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of stated capital, etc.;
資本割 資本金等の額により法人の行う事業に対して課する事業税をいう。
Income levy: enterprise tax imposed on the business conducted by a corporation on the basis of income;
所得割 所得により法人の行う事業に対して課する事業税をいう。
Revenue levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of revenue;
収入割 収入金額により法人の行う事業に対して課する事業税をいう。
Permanent establishment: any of the following; provided, however, that where a treaty concerning the avoidance of double taxation or the prevention of tax evasion concluded by Japan provides differently from the following, with regard to a corporation that has no head office or principal office or place of business in Japan (meaning the area where this Act is in force; the same applies hereinafter in this item) (hereinafter in this Section referred to as a "foreign corporation") or an individual who has no principal office or place of business in Japan, it is that which is defined as a permanent establishment in that treaty (limited to that located in Japan):
恒久的施設 次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける国内（この法律の施行地をいう。以下この号において同じ。）に本店若しくは主たる事務所若しくは事業所を有しない法人（以下この節において「外国法人」という。）又は国内に主たる事務所若しくは事業所を有しない個人については、当該条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
a branch, factory or other fixed place of business for conducting business, located in Japan, of a foreign corporation or an individual who has no principal office or place of business in Japan, as specified by Cabinet Order;
a place located in Japan where a foreign corporation or an individual who has no principal office or place of business in Japan carries out construction or installation work or the provision of services of directing or supervising such work, or any other place equivalent thereto as specified by Cabinet Order;
a person who has the authority to conclude contracts on behalf of a foreign corporation or an individual who has no principal office or place of business in Japan and is placed by it in Japan, or any other person equivalent thereto, as specified by Cabinet Order.
Japanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 72, paragraph (1), item (v)· applies only in this item
foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Short name set inArticle 72, paragraph (1), item (v)· applies only in this section