Subsection 1 Common Provisions
第一款 通則
Article 701-30Business Office Tax
第七百一条の三十（事業所税）
A designated city, etc. is to impose business office tax to cover the costs required for projects concerning the development and improvement of the urban environment.
指定都市等は、都市環境の整備及び改善に関する事業に要する費用に充てるため、事業所税を課するものとする。
Article 701-31Meanings of the Terms
第七百一条の三十一（用語の意義）
With respect to business office tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items.
事業所税について、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。
Designated cities, etc.: means the following cities:
指定都市等 次に掲げる市をいう。
a city referred to in Article 252-19, paragraph (1) of the Local Autonomy Act;
地方自治法第二百五十二条の十九第一項の市
a city other than those listed in (a) that has an existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or a built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act; and
イに掲げる市以外の市で首都圏整備法第二条第三項に規定する既成市街地又は近畿圏整備法第二条第三項に規定する既成都市区域を有するもの
a city other than those listed in (a) and (b) with a population (meaning the population according to the results of the most recent national census publicly announced in the Official Gazette, or any other population specified by Cabinet Order as equivalent thereto) of 300,000 or more, which is designated by Cabinet Order.
イ及びロに掲げる市以外の市で人口（官報で公示された最近の国勢調査の結果による人口その他これに準ずるものとして政令で定める人口をいう。）三十万以上のもののうち政令で指定するもの
Asset levy: means business office tax imposed with the floor area of a place of business as the tax base;
資産割 事業所床面積を課税標準として課する事業所税をいう。
Worker levy: means business office tax imposed with the total salaries of workers as the tax base;
従業者割 従業者給与総額を課税標準として課する事業所税をいう。
Floor area of a place of business: means the floor area specified by Cabinet Order as the floor area of a house for a place of business;
事業所床面積 事業所用家屋の床面積として政令で定める床面積をいう。
Total salaries of workers: means the total amount of stipends, salaries, wages and bonuses, and compensation of a similar nature (hereinafter in this item and the following paragraph referred to as "salary, etc.") paid to workers (including officers, and excluding persons with a disability specified by Cabinet Order (hereinafter in the following paragraph referred to as "persons with a disability") and persons aged 65 or older (excluding officers); the same applies hereinafter in this item and Article 701-43) of an office or place of business (hereinafter in this Section referred to as an "office or place of business") (where, among the workers of an office or place of business, there is a relative employed only in the business prescribed in Article 313, paragraph (4), including the deduction for a relative employed only in the business prescribed in paragraph (5) of that Article with respect to that person, and where, among persons aged 55 or older and under 65, there are persons specified by Cabinet Order who are subject to national employment subsidies under the provisions of the Employment Insurance Act (Act No. 116 of 1974) or other laws and regulations (hereinafter in the following paragraph referred to as "persons covered by employment improvement subsidies"), excluding an amount equivalent to one-half of the amount of salary, etc. of such persons);
従業者給与総額 事務所又は事業所（以下この節において「事業所等」という。）の従業者（役員を含むものとし、政令で定める障害者（次項において「障害者」という。）及び年齢六十五歳以上の者（役員を除く。）を除く。以下この号及び第七百一条の四十三において同じ。）に対して支払われる俸給、給料、賃金及び賞与並びにこれらの性質を有する給与（以下この号及び次項において「給与等」という。）の総額（事業所等の従業者のうちに、第三百十三条第四項に規定する事業専従者がある場合には、その者に係る同条第五項に規定する事業専従者控除額を含むものとし、年齢五十五歳以上六十五歳未満の者のうち雇用保険法（昭和四十九年法律第百十六号）その他の法令の規定に基づく国の雇用に関する助成に係る者で政令で定めるもの（次項において「雇用改善助成対象者」という。）がある場合には、その者の給与等の額の二分の一に相当する額を除く。）をいう。
House for a place of business: means the whole or part of a house (meaning a house referred to in Article 341, item (iii); the same applies hereinafter in this Section) that is actually used as an office or place of business;
事業所用家屋 家屋（第三百四十一条第三号の家屋をいう。以下本節において同じ。）の全部又は一部で現に事業所等の用に供するものをいう。
Business year: means the business year prescribed in Article 72-13;
Taxation period for an individual: means the period that forms the basis for calculating the tax base of business office tax imposed on a business conducted by an individual, and is the period set forth below according to the classification of cases set forth below:
個人に係る課税期間 個人の行う事業に対して課する事業所税の課税標準の算定の基礎となる期間をいい、次に掲げる場合の区分に応じ、それぞれ次に掲げる期間とする。
Cases other than those set forth in (b) through (d): from January 1 to December 31 of that year;
ロからニまでに掲げる場合以外の場合 その年の一月一日から十二月三十一日まで
Where the business is discontinued in the middle of the year (excluding the case in (d)): from January 1 of that year to the date of that discontinuance;
年の中途において事業を廃止した場合（ニの場合を除く。） その年の一月一日から当該廃止の日まで
Where the business is commenced in the middle of the year (excluding the case in (d)): from the date of that commencement to December 31 of that year;
年の中途において事業を開始した場合（ニの場合を除く。） 当該開始の日からその年の十二月三十一日まで
Where the business is commenced in the middle of the year and discontinued in the middle of the same year: from the date of that commencement to the date of that discontinuance.
年の中途において事業を開始し、その年の中途において事業を廃止した場合 当該開始の日から当該廃止の日まで
In the case of paragraph (1), item (v), whether a person is a person with a disability, a person aged 65 or older or a person covered by employment improvement subsidies is determined according to the circumstances at the time salary, etc. is paid to that person.
Article 701-32Persons Liable for Business Office Tax, etc.
第七百一条の三十二（事業所税の納税義務者等）
Business office tax is imposed on a business conducted by a corporation or an individual at an office or place of business, in the designated city, etc. in which that office or place of business is located, on the person conducting that business, at the sum of the asset levy amount and the worker levy amount.
事業所税は、事業所等において法人又は個人の行う事業に対し、当該事業所等所在の指定都市等において、当該事業を行う者に資産割額及び従業者割額の合算額によつて課する。
Where there is a person who has a specially-related person (meaning an individual with a special relationship such as a relative, or a family corporation (including a corporation similar thereto), as specified by Cabinet Order; the same applies hereinafter in this paragraph), if there are special circumstances specified by Cabinet Order with respect to a business conducted by that specially-related person, then for the purposes of the assessment and collection of business office tax, that business is deemed to be a joint business of that person and the specially-related person.
特殊関係者（親族その他の特殊の関係のある個人又は同族会社（これに類する法人を含む。）で政令で定めるものをいう。以下本項において同じ。）を有する者がある場合において、当該特殊関係者が行う事業について政令で定める特別の事情があるときは、事業所税の賦課徴収については、当該事業は、その者及び当該特殊関係者の共同事業とみなす。
An association or foundation that is not a corporation but has a representative or administrator designated (hereinafter in this Section referred to as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Section concerning corporations apply to it.
法人でない社団又は財団で代表者又は管理人の定めがあるもの（以下本節において「人格のない社団等」という。）は、法人とみなして、本節中法人に関する規定を適用する。
第七百一条の三十三（事業を行う者が名義人である場合における事業所税の納税義務者）
Where a person who is legally regarded as conducting a business at an office or place of business is a mere nominal holder, and another person is found to be actually conducting that business, business office tax imposed on that business is to be imposed on that other person.
法律上事業所等において事業を行うとみられる者が単なる名義人であつて、他の者が事実上当該事業を行つていると認められる場合には、当該事業に対して課する事業所税は、当該他の者に課するものとする。
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
family corporationmachine translation
「同族会社」
A family corporation as defined in Article 2, item 10 of the Corporation Tax Act; whether a corporation is one is judged as things stood when the act or calculation in question took place.
Defined inArticle 72-43, paragraph (3)
relative employed only in the businessmachine translation
「事業専従者」
A spouse or other relative, aged 15 or over, who shares a living with an income-levy (所得割) taxpayer running a business of the kind Article 56 of the Income Tax Act covers and works only in that business; for each one a set amount is treated as a necessary expense of the business (taxpayers under the preceding paragraph aside).
Short name set inArticle 313, paragraph (4)· applies only in this section
deduction for a relative employed only in the businessmachine translation
「事業専従者控除額」
The amount treated as a necessary expense for each relative employed only in the business (事業専従者) under the preceding paragraph — the lower of 860,000 yen for a spouse or 500,000 yen for anyone else, and the business income divided by the number of such relatives plus one — which is then counted as that relative's salary income.
Short name set inArticle 313, paragraph (5)· applies only in this section
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section
salary, etc.machine translation
「給与等」
Remuneration, salaries, wages and bonuses, and pay of a similar nature, paid to the employees of an office or place of business (事業所等), used to work out the total employee pay (従業者給与総額) on which the business office tax (事業所税) is charged.
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this item and in Article 701-31, paragraph (2)
person with a disabilitymachine translation
「障害者」
A person with a disability of a kind a Cabinet Order (政令) sets, whom Article 701-31, paragraph 1, item 5 leaves out of the employees (従業者) whose pay makes up the total employee pay (従業者給与総額) for the business office tax (事業所税).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this provision and in Article 701-31, paragraph (2)
person covered by employment improvement subsidiesmachine translation
「雇用改善助成対象者」
For the business office tax (事業所税), an employee aged 55 or over but under 65 to whom a national employment subsidy under the Employment Insurance Act or other laws relates, of a kind a Cabinet Order (政令) sets; half of that employee's pay is left out of the total employee pay (従業者給与総額).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this provision and in Article 701-31, paragraph (2)
housemachine translation
「家屋」
A house as Article 341, item 3 defines it: a dwelling, shop, factory (including a power station or substation), warehouse or other building.
Defined inArticle 701-31, paragraph (1), item (vi)· applies only in this provision
specially-related personmachine translation
「特殊関係者」
For the business office tax (事業所税), a relative or other individual in a special relationship with a person, or a family company (同族会社) or similar corporation, of a kind a Cabinet Order (政令) sets; where special circumstances a Cabinet Order sets exist, the business it carries on is treated for the tax as a joint business of it and that person.
Defined inArticle 701-32, paragraph (2)· applies only in this provision