Supplementary Provisions, Article 9-2Special Provisions on the Tax Rate of Corporate Enterprise Tax
第九条の二（法人の事業税の税率の特例）
With respect to the income levy relating to each business year that falls under Article 68, paragraph (1) of the Act on Special Measures Concerning Taxation of a corporation that falls under that paragraph, "the portion of the income for each business year that exceeds annual 4,000,000 yen 4.9/100" in Article 72-24-7, paragraph (1), item (ii) is deemed to be replaced with "the portion of the income for each business year that exceeds annual 4,000,000 yen but is annual 1,000,000,000 yen or less 4.9/100 the portion of the income for each business year that exceeds annual 1,000,000,000 yen 5.7/100"; "4.9/100" in paragraph (5), item (i) of that Article with "4.9/100 (5.7/100 for the portion of the income for each business year that exceeds annual 1,000,000,000 yen)"; in paragraph (6) of that Article, "paragraph (1)" with "paragraph (1) or the preceding paragraph", "that paragraph" with "paragraph (1)", "8,000,000 yen by the number of months in that business year and dividing by 12'" with "8,000,000 yen by the number of months in that business year and dividing by 12', and 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12', and in item (i) of the preceding paragraph 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12"; and in Article 72-48, paragraph (1), "Article 72-24-7, paragraph (1), item (iii)" with "Article 72-24-7, paragraph (1), item (ii)", "annual 8,000,000 yen" with "annual 1,000,000,000 yen", "or a corporation listed in item (ii) of that paragraph whose total income for each business year exceeds annual 4,000,000 yen" is deleted, and "listed in item (iii) of that paragraph" is replaced with "that".
租税特別措置法第六十八条第一項の規定に該当する法人の同項の規定に該当する各事業年度に係る所得割については、第七十二条の二十四の七第一項第二号中「各事業年度の所得のうち年四百万円を超える金額百分の四・九」とあるのは「各事業年度の所得のうち年四百万円を超え年十億円以下の金額百分の四・九各事業年度の所得のうち年十億円を超える金額百分の五・七」と、同条第五項第一号中「百分の四・九」とあるのは「百分の四・九（各事業年度の所得のうち年十億円を超える金額については、百分の五・七）」と、同条第六項中「第一項」とあるのは「第一項又は前項」と、「同項」とあるのは「第一項」と、「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」とあるのは「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、前項第一号中「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」と、第七十二条の四十八第一項中「第七十二条の二十四の七第一項第三号」とあるのは「第七十二条の二十四の七第一項第二号」と、「年八百万円」とあるのは「年十億円」と、「もの又は同条第一項第二号に掲げる法人で各事業年度の所得の総額が年四百万円を超えるもの」とあるのは「もの」と、「同項第三号に掲げる」とあるのは「当該」とする。