# 地方税法 / Local Tax Act — 第七百一条の三十四 (Article 701-34)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第七百一条の三十四 (Article 701-34)（事業所税の非課税の範囲） — address `art-701-34`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-34
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-34
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第七百一条の三十四（事業所税の非課税の範囲） — Scope of Exemption from Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-34 · https://japanlaw.org/en/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34</sup>

    **第一項**  指定都市等は、国及び非課税独立行政法人並びに法人税法第二条第五号の公共法人（非課税独立行政法人であるものを除く。）に対しては、事業所税を課することができない。
    <sup>art-701-34/par-1 · https://japanlaw.org/en/local-tax-act/art-701-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-1</sup>
    A designated city, etc. may not impose business office tax on the State, tax-exempt incorporated administrative agencies, or public corporations prescribed in Article 2, item (v) of the Corporation Tax Act (excluding those that are tax-exempt incorporated administrative agencies).
    <sup>machine translation, not official</sup>

    **第二項**  指定都市等は、法人税法第二条第六号の公益法人等（防災街区整備事業組合、管理組合法人及び団地管理組合法人、マンション再生組合、マンション等売却組合、マンション除却組合及び敷地分割組合、地方自治法第二百六十条の二第七項に規定する認可地縁団体、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等並びに特定非営利活動促進法第二条第二項に規定する法人を含む。）又は人格のない社団等が事業所等において行う事業のうち収益事業以外の事業に対しては、事業所税を課することができない。
    <sup>art-701-34/par-2 · https://japanlaw.org/en/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2</sup>
    A designated city, etc. may not impose business office tax on a business, other than a profit-making business, conducted at an office or place of business by a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act (including disaster prevention block improvement project associations, management association corporations and housing complex management association corporations, condominium reconstruction associations, condominium sale associations, condominium demolition associations and site division associations, authorized neighborhood associations prescribed in Article 260-2, paragraph (7) of the Local Autonomy Act, political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants, and corporations prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities) or an association or foundation without juridical personality.
    <sup>machine translation, not official</sup>

    **第三項**  指定都市等は、次に掲げる施設に係る事業所等において行う事業に対しては、事業所税を課することができない。
    <sup>art-701-34/par-3 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3</sup>
    A designated city, etc. may not impose business office tax on a business conducted at an office or place of business relating to the following facilities:
    <sup>machine translation, not official</sup>

      **一及び二**  削除
      <sup>art-701-34/par-3/item-1-to-2 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-1-to-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-1-to-2</sup>
      <sup>no English for this paragraph</sup>

      **三**  博物館法第二条第一項に規定する博物館その他政令で定める教育文化施設（第十号の四に該当するものを除く。）
      <sup>art-701-34/par-3/item-3 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-3</sup>
      a museum prescribed in Article 2, paragraph (1) of the Museum Act or other educational or cultural facility specified by Cabinet Order (excluding those falling under item (x)-4);
      <sup>machine translation, not official</sup>

      **四**  公衆浴場法（昭和二十三年法律第百三十九号）第一条第一項に規定する公衆浴場で政令で定めるもの
      <sup>art-701-34/par-3/item-4 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-4</sup>
      a public bath prescribed in Article 1, paragraph (1) of the Public Bath Houses Act (Act No. 139 of 1948) that is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **五**  と畜場法（昭和二十八年法律第百十四号）第三条第二項に規定すると畜場
      <sup>art-701-34/par-3/item-5 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-5</sup>
      a slaughterhouse prescribed in Article 3, paragraph (2) of the Slaughterhouse Act (Act No. 114 of 1953);
      <sup>machine translation, not official</sup>

      **六**  化製場等に関する法律（昭和二十三年法律第百四十号）第一条第三項に規定する死亡獣畜取扱場
      <sup>art-701-34/par-3/item-6 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-6 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-6</sup>
      a dead livestock handling facility prescribed in Article 1, paragraph (3) of the Rendering Plant Control Act (Act No. 140 of 1948);
      <sup>machine translation, not official</sup>

      **七**  水道法（昭和三十二年法律第百七十七号）第三条第八項に規定する水道施設
      <sup>art-701-34/par-3/item-7 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-7</sup>
      a waterworks facility prescribed in Article 3, paragraph (8) of the Water Supply Act (Act No. 177 of 1957);
      <sup>machine translation, not official</sup>

      **八**  廃棄物の処理及び清掃に関する法律第七条第一項若しくは第六項の規定による許可若しくは同法第九条の八第一項の規定による認定を受けて、又は同法第七条第一項ただし書若しくは同条第六項ただし書の規定により市町村の委託を受けて行う一般廃棄物の収集、運搬又は処分の事業の用に供する施設
      <sup>art-701-34/par-3/item-8 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-8 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-8</sup>
      a facility used for a business of collecting, transporting or disposing of general waste conducted with a permission under Article 7, paragraph (1) or (6) of the Act on Waste Management and Public Cleaning or an authorization under Article 9-8, paragraph (1) of that Act, or by commission from a municipality under the proviso to Article 7, paragraph (1) of that Act or the proviso to paragraph (6) of that Article;
      <sup>machine translation, not official</sup>

      **九**  医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所、介護保険法第八条第二十八項に規定する介護老人保健施設で政令で定めるもの及び同条第二十九項に規定する介護医療院で政令で定めるもの並びに看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所
      <sup>art-701-34/par-3/item-9 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-9 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-9</sup>
      a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act and a clinic prescribed in paragraph (2) of that Article, a long-term care health facility prescribed in Article 8, paragraph (28) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (29) of that Article that is specified by Cabinet Order, and a training school for medical personnel such as nurses, assistant nurses, dental hygienists and others specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **十**  生活保護法第三十八条第一項に規定する保護施設で政令で定めるもの
      <sup>art-701-34/par-3/item-10 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10</sup>
      a protective facility prescribed in Article 38, paragraph (1) of the Public Assistance Act that is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **十の二**  児童福祉法第六条の三第十項に規定する小規模保育事業の用に供する施設
      <sup>art-701-34/par-3/item-10-2 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-2</sup>
      a facility used for a small-scale childcare business prescribed in Article 6-3, paragraph (10) of the Child Welfare Act;
      <sup>machine translation, not official</sup>

      **十の三**  児童福祉法第七条第一項に規定する児童福祉施設で政令で定めるもの（次号に該当するものを除く。）
      <sup>art-701-34/par-3/item-10-3 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-3</sup>
      a child welfare facility prescribed in Article 7, paragraph (1) of the Child Welfare Act that is specified by Cabinet Order (excluding those falling under the following item);
      <sup>machine translation, not official</sup>

      **十の四**  就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律第二条第六項に規定する認定こども園
      <sup>art-701-34/par-3/item-10-4 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4</sup>
      an authorized children's center prescribed in Article 2, paragraph (6) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children;
      <sup>machine translation, not official</sup>

      **十の五**  老人福祉法第五条の三に規定する老人福祉施設で政令で定めるもの
      <sup>art-701-34/par-3/item-10-5 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-5 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-5</sup>
      a welfare facility for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly that is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **十の六**  障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設
      <sup>art-701-34/par-3/item-10-6 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-6 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-6</sup>
      a facility designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities;
      <sup>machine translation, not official</sup>

      **十の七**  第十号から前号までに掲げる施設のほか、社会福祉法第二条第一項に規定する社会福祉事業の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-10-7 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-7 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-7</sup>
      in addition to the facilities listed in items (x) through the preceding item, a facility used for social welfare services prescribed in Article 2, paragraph (1) of the Social Welfare Act that is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **十の八**  介護保険法第百十五条の四十六第一項に規定する包括的支援事業の用に供する施設
      <sup>art-701-34/par-3/item-10-8 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-8 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-8</sup>
      a facility used for a comprehensive support business prescribed in Article 115-46, paragraph (1) of the Long-Term Care Insurance Act;
      <sup>machine translation, not official</sup>

      **十の九**  児童福祉法第六条の三第九項に規定する家庭的保育事業、同条第十一項に規定する居宅訪問型保育事業又は同条第十二項に規定する事業所内保育事業の用に供する施設
      <sup>art-701-34/par-3/item-10-9 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-9 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-9</sup>
      a facility used for a family-based childcare business prescribed in Article 6-3, paragraph (9) of the Child Welfare Act, a home-visit childcare business prescribed in paragraph (11) of that Article, or a workplace-based childcare business prescribed in paragraph (12) of that Article;
      <sup>machine translation, not official</sup>

      **十一**  農業、林業又は漁業を営む者が直接その生産の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-11 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-11 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-11</sup>
      a facility specified by Cabinet Order that is used directly for production by a person engaged in agriculture, forestry or fisheries;
      <sup>machine translation, not official</sup>

      **十二**  農業協同組合、水産業協同組合、森林組合その他政令で定める法人が農林水産業者の共同利用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-12 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-12 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-12</sup>
      a facility specified by Cabinet Order that an agricultural cooperative, fisheries cooperative, forestry cooperative or other corporation specified by Cabinet Order provides for the joint use of persons engaged in agriculture, forestry and fisheries;
      <sup>machine translation, not official</sup>

      **十三**  削除
      <sup>art-701-34/par-3/item-13 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-13 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-13</sup>
      <sup>no English for this paragraph</sup>

      **十四**  卸売市場法第二条第二項に規定する卸売市場及びその機能を補完するものとして政令で定める施設
      <sup>art-701-34/par-3/item-14 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-14 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-14</sup>
      a wholesale market prescribed in Article 2, paragraph (2) of the Wholesale Market Act and a facility specified by Cabinet Order as supplementing its functions;
      <sup>machine translation, not official</sup>

      **十五**  削除
      <sup>art-701-34/par-3/item-15 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-15 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-15</sup>
      <sup>no English for this paragraph</sup>

      **十六**  電気事業法第二条第一項第八号に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業、同項第十四号に規定する発電事業又は同項第十五号の三に規定する特定卸供給事業の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-16 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-16 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-16</sup>
      a facility specified by Cabinet Order that is used for the general power transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) of the Electricity Business Act, the power transmission business prescribed in item (x) of that paragraph, the power distribution business prescribed in item (xi)-2 of that paragraph, the power generation business prescribed in item (xiv) of that paragraph, or the specified wholesale supply business prescribed in item (xv)-3 of that paragraph;
      <sup>machine translation, not official</sup>

      **十七**  ガス事業法第二条第五項に規定する一般ガス導管事業又は同条第九項に規定するガス製造事業（当該ガス製造事業により製造されたガスが、直接又は間接に同条第六項に規定する一般ガス導管事業者が維持し、及び運用する導管により受け入れられるものに限る。）の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-17 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-17 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-17</sup>
      a facility specified by Cabinet Order that is used for the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act or the gas manufacturing business prescribed in paragraph (9) of that Article (limited to a business where the gas manufactured by that gas manufacturing business is received, directly or indirectly, by pipelines maintained and operated by a general gas pipeline operator prescribed in paragraph (6) of that Article);
      <sup>machine translation, not official</sup>

      **十八**  独立行政法人中小企業基盤整備機構法第十五条第一項第三号ロに規定する連携等又は中小企業の集積の活性化に寄与する事業で政令で定めるものを行う者が都道府県又は独立行政法人中小企業基盤整備機構から同号ロの資金の貸付け（これに準ずるものとして政令で定める資金の貸付けを含む。）を受けて設置する施設のうち、当該事業又は当該事業に係るものとして政令で定める事業の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-18 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-18 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-18</sup>
      a facility specified by Cabinet Order that, among the facilities established by a person who conducts the cooperation, etc. prescribed in Article 15, paragraph (1), item (iii), (b) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, or a business specified by Cabinet Order that contributes to the revitalization of the agglomeration of small and medium enterprises, with a loan of funds under (b) of that item (including a loan of funds specified by Cabinet Order as equivalent thereto) from a prefecture or the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN, is used for that business or a business specified by Cabinet Order as relating to that business;
      <sup>machine translation, not official</sup>

      **十九**  次のイ又はロに掲げる施設
      <sup>art-701-34/par-3/item-19 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-19 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-19</sup>
      the facilities set forth in (a) or (b):
      <sup>machine translation, not official</sup>

        **イ**  総合特別区域法（平成二十三年法律第八十一号）第二条第二項第五号イに規定する事業（総務省令で定めるものを除く。）を行う者が市町村（特別区を含む。ロにおいて同じ。）から同号イの資金の貸付けを受けて設置する施設のうち、当該事業又は当該事業に係るものとして政令で定める事業の用に供する施設で政令で定めるもの
        <sup>art-701-34/par-3/item-19/sub-1 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-19/sub-1 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-19/sub-1</sup>
        a facility specified by Cabinet Order that, among the facilities established by a person who conducts a business prescribed in Article 2, paragraph (2), item (v), (a) of the Comprehensive Special Zones Act (Act No. 81 of 2011) (excluding those specified by Order of the Ministry of Internal Affairs and Communications) with a loan of funds under (a) of that item from a municipality (including a special ward; the same applies in (b)), is used for that business or a business specified by Cabinet Order as relating to that business; or
        <sup>machine translation, not official</sup>

        **ロ**  総合特別区域法第二条第三項第五号イに規定する事業（総務省令で定めるものを除く。）を行う者が市町村から同号イの資金の貸付けを受けて設置する施設のうち、当該事業又は当該事業に係るものとして政令で定める事業の用に供する施設で政令で定めるもの
        <sup>art-701-34/par-3/item-19/sub-2 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-19/sub-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-19/sub-2</sup>
        a facility specified by Cabinet Order that, among the facilities established by a person who conducts a business prescribed in Article 2, paragraph (3), item (v), (a) of the Comprehensive Special Zones Act (excluding those specified by Order of the Ministry of Internal Affairs and Communications) with a loan of funds under (a) of that item from a municipality, is used for that business or a business specified by Cabinet Order as relating to that business;
        <sup>machine translation, not official</sup>

      **二十**  鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者がその本来の事業の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-20 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-20 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-20</sup>
      a facility specified by Cabinet Order that a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Tramway Act uses for its principal business;
      <sup>machine translation, not official</sup>

      **二十一**  道路運送法第三条第一号イに規定する一般乗合旅客自動車運送事業（路線を定めて定期に運行する自動車により乗合旅客を運送するものに限る。）若しくは貨物自動車運送事業法（平成元年法律第八十三号）第二条第二項に規定する一般貨物自動車運送事業又は貨物利用運送事業法（平成元年法律第八十二号）第二条第六項に規定する貨物利用運送事業のうち同条第四項に規定する鉄道運送事業者の行う貨物の運送に係るもの若しくは同条第八項に規定する第二種貨物利用運送事業のうち同条第三項に規定する航空運送事業者の行う貨物の運送に係るもの（当該第二種貨物利用運送事業に係る貨物の集貨又は配達を自動車を使用して行う事業（特定の者の需要に応じてするものを除く。）に係る部分に限る。）を経営する者がその本来の事業の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-21 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-21 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-21</sup>
      a facility specified by Cabinet Order that is used for its principal business by a person who operates a general passenger motor vehicle transport business prescribed in Article 3, item (i), (a) of the Road Transport Act (limited to one that transports passengers by motor vehicles operated regularly on designated routes), a general freight motor vehicle transport business prescribed in Article 2, paragraph (2) of the Trucking Business Act (Act No. 83 of 1989), or, among freight forwarding businesses prescribed in Article 2, paragraph (6) of the Freight Forwarding Business Act (Act No. 82 of 1989), one relating to the transport of freight by a railway transport operator prescribed in paragraph (4) of that Article, or, among Type II freight forwarding businesses prescribed in paragraph (8) of that Article, one relating to the transport of freight by an air transport operator prescribed in paragraph (3) of that Article (limited to the part relating to a business that collects or delivers freight relating to that Type II freight forwarding business using motor vehicles (excluding that conducted in response to the demand of specified persons));
      <sup>machine translation, not official</sup>

      **二十二**  自動車ターミナル法（昭和三十四年法律第百三十六号）第二条第六項に規定するバスターミナル又はトラックターミナルの用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-22 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-22 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-22</sup>
      a facility specified by Cabinet Order that is used for a bus terminal or truck terminal prescribed in Article 2, paragraph (6) of the Motor Vehicle Terminal Act (Act No. 136 of 1959);
      <sup>machine translation, not official</sup>

      **二十三**  国際路線に就航する航空機が使用する公共の飛行場に設置される施設で当該国際路線に係るものとして政令で定める施設
      <sup>art-701-34/par-3/item-23 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-23 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-23</sup>
      a facility installed at a public airport used by aircraft serving an international route, which is specified by Cabinet Order as relating to that international route;
      <sup>machine translation, not official</sup>

      **二十四**  専ら公衆の利用を目的として電気通信回線設備（送信の場所と受信の場所との間を接続する伝送路設備及びこれと一体として設置される交換設備並びにこれらの附属設備をいう。）を設置して電気通信事業法（昭和五十九年法律第八十六号）第二条第三号に規定する電気通信役務を提供する同条第四号に規定する電気通信事業（携帯電話用装置、自動車電話用装置その他の無線通話装置を用いて同条第三号に規定する電気通信役務を提供する事業を除く。以下この号において同じ。）を営む者で政令で定めるものが当該電気通信事業の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-24 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-24 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-24</sup>
      a facility specified by Cabinet Order that is used for a telecommunications business by a person specified by Cabinet Order who conducts a telecommunications business prescribed in Article 2, item (iv) of the Telecommunications Business Act (Act No. 86 of 1984) (excluding a business that provides telecommunications services prescribed in item (iii) of that Article using mobile phone equipment, motor vehicle telephone equipment or other wireless communication equipment; the same applies hereinafter in this item), which provides telecommunications services prescribed in item (iii) of that Article by installing telecommunications circuit facilities (meaning transmission line facilities connecting the place of sending and the place of receiving, switching facilities installed integrally therewith, and their ancillary facilities) for the exclusive purpose of use by the public;
      <sup>machine translation, not official</sup>

      **二十五**  民間事業者による信書の送達に関する法律第二条第六項に規定する一般信書便事業者がその本来の事業の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-25 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-25 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-25</sup>
      a facility specified by Cabinet Order that a general correspondence delivery service provider prescribed in Article 2, paragraph (6) of the Act on Correspondence Delivery by Private Business Operators uses for its principal business;
      <sup>machine translation, not official</sup>

      **二十五の二**  日本郵便株式会社が日本郵便株式会社法（平成十七年法律第百号）第四条第一項第一号及び第六号に掲げる業務並びにこれらに附帯する業務の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-25-2 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-25-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-25-2</sup>
      a facility specified by Cabinet Order that Japan Post Co., Ltd. uses for the services listed in Article 4, paragraph (1), items (i) and (vi) of the Japan Post Co., Ltd. Act (Act No. 100 of 2005) and services incidental thereto;
      <sup>machine translation, not official</sup>

      **二十六**  勤労者の福利厚生施設で政令で定めるもの
      <sup>art-701-34/par-3/item-26 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-26 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-26</sup>
      a welfare and benefits facility for workers specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **二十七**  駐車場法（昭和三十二年法律第百六号）第二条第二号に規定する路外駐車場で政令で定めるもの
      <sup>art-701-34/par-3/item-27 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-27 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-27</sup>
      an off-street parking facility prescribed in Article 2, item (ii) of the Parking Lot Act (Act No. 106 of 1957) that is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **二十八**  道路交通法（昭和三十五年法律第百五号）第二条第一項第十号に規定する原動機付自転車又は同項第十一号の二に規定する自転車の駐車のための施設で都市計画法第十一条第一項第一号に掲げる駐車場として都市計画に定められたもの
      <sup>art-701-34/par-3/item-28 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-28 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-28</sup>
      a facility for parking motorized bicycles prescribed in Article 2, paragraph (1), item (x) of the Road Traffic Act (Act No. 105 of 1960) or bicycles prescribed in item (xi)-2 of that paragraph, which has been determined in a city plan as a parking lot listed in Article 11, paragraph (1), item (i) of the City Planning Act;
      <sup>machine translation, not official</sup>

      **二十九**  東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社又は本州四国連絡高速道路株式会社が、高速道路株式会社法（平成十六年法律第九十九号）第五条第一項第一号、第二号又は第四号に規定する事業（本州四国連絡高速道路株式会社にあつては、同項第一号、第二号、第四号又は第五号に規定する事業）の用に供する施設で政令で定めるもの
      <sup>art-701-34/par-3/item-29 · https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-29 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-29</sup>
      a facility specified by Cabinet Order that East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited uses for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Expressway Company Act (Act No. 99 of 2004) (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii), (iv) or (v) of that paragraph).
      <sup>machine translation, not official</sup>

    **第四項**  指定都市等は、百貨店、旅館その他の消防法（昭和二十三年法律第百八十六号）第十七条第一項に規定する防火対象物で多数の者が出入するものとして政令で定めるものに設置される同項に規定する消防用設備等で政令で定めるもの（以下この項において「消防用設備等」という。）及び同条第三項に規定する特殊消防用設備等（以下この項において「特殊消防用設備等」という。）並びに当該防火対象物に設置される建築基準法第三十五条に規定する避難施設その他の政令で定める防災に関する施設又は設備（消防用設備等及び特殊消防用設備等を除く。）のうち政令で定める部分に係る事業所床面積に対しては資産割を課することができない。
    <sup>art-701-34/par-4 · https://japanlaw.org/en/local-tax-act/art-701-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-4</sup>
    A designated city, etc. may not impose the asset levy on the floor area of a place of business relating to the part specified by Cabinet Order of the following: fire-fighting equipment, etc. specified by Cabinet Order that is installed in a building or other structure subject to fire prevention prescribed in Article 17, paragraph (1) of the Fire Service Act (Act No. 186 of 1948), which is specified by Cabinet Order as a department store, inn or other such structure frequented by many persons (hereinafter in this paragraph referred to as "fire-fighting equipment, etc."); special fire defense equipment, etc. prescribed in paragraph (3) of that Article (hereinafter in this paragraph referred to as "special fire defense equipment, etc."); and evacuation facilities prescribed in Article 35 of the Building Standards Act and other facilities or equipment relating to disaster prevention specified by Cabinet Order that are installed in that structure subject to fire prevention (excluding fire-fighting equipment, etc. and special fire defense equipment, etc.).
    <sup>machine translation, not official</sup>

    **第五項**  指定都市等は、港湾運送事業法（昭和二十六年法律第百六十一号）第九条第一項に規定する港湾運送事業者がその本来の事業の用に供する施設で政令で定めるものに係る従業者給与総額に対しては、従業者割を課することができない。
    <sup>art-701-34/par-5 · https://japanlaw.org/en/local-tax-act/art-701-34/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-5</sup>
    A designated city, etc. may not impose the worker levy on the total salaries of workers relating to a facility specified by Cabinet Order that a port transportation business operator prescribed in Article 9, paragraph (1) of the Port Transportation Business Act (Act No. 161 of 1951) uses for its principal business.
    <sup>machine translation, not official</sup>

    **第六項**  第二項から前項までに規定する場合において、これらの規定の適用を受ける事業であるかどうかの判定は課税標準の算定期間（法人に係るものにあつては、事業年度とし、個人に係るものにあつては、個人に係る課税期間とする。以下この節において同じ。）の末日の現況によるものとする。
    <sup>art-701-34/par-6 · https://japanlaw.org/en/local-tax-act/art-701-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-6</sup>
    In the cases prescribed in paragraphs (2) through the preceding paragraph, whether a business is one to which these provisions apply is determined according to the circumstances on the last day of the computation period of the tax base (in the case of a corporation, the business year, and in the case of an individual, the taxation period for an individual; the same applies hereinafter in this Section).
    <sup>machine translation, not official</sup>

    **第七項**  第二項の法人が同一の事業所等において収益事業と収益事業以外の事業とを併せて行う場合における事業所床面積又は従業者給与総額についての同項の規定の適用を受けるものと受けないものとの区分に関し必要な事項、同項の収益事業の範囲その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-701-34/par-7 · https://japanlaw.org/en/local-tax-act/art-701-34/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-7</sup>
    Matters necessary for the classification, with respect to the floor area of a place of business or the total salaries of workers, between that to which the provisions of paragraph (2) apply and that to which they do not where a corporation referred to in that paragraph conducts both a profit-making business and a business other than a profit-making business at the same office or place of business, the scope of the profit-making business referred to in that paragraph, and other matters necessary for the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-701-34/par-1: 法人税法第二条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-701-34/par-2: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-701-34/par-2: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection
- art-701-34/par-2: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-701-34/par-3/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-701-34/par-3/item-3: 第十号の四 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4
- art-701-34/par-3/item-4: 公衆浴場法（昭和二十三年法律第百三十九号）第一条第一項 → e-Gov law 323AC0000000139, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-701-34/par-3/item-5: と畜場法（昭和二十八年法律第百十四号）第三条第二項 → e-Gov law 328AC0000000114, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-701-34/par-3/item-6: 化製場等に関する法律（昭和二十三年法律第百四十号）第一条第三項 → e-Gov law 323AC0000000140, 第一条第三項 (Article 1, paragraph (3)), art-1/par-3 — not held in this collection
- art-701-34/par-3/item-7: 水道法（昭和三十二年法律第百七十七号）第三条第八項 → e-Gov law 332AC0000000177, 第三条第八項 (Article 3, paragraph (8)), art-3/par-8 — not held in this collection
- art-701-34/par-3/item-8: 廃棄物の処理及び清掃に関する法律第七条第一項 → e-Gov law 345AC0000000137, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-701-34/par-3/item-8: 第六項 → e-Gov law 345AC0000000137, 第七条第六項 (Article 7, paragraph (6)), art-7/par-6 — not held in this collection
- art-701-34/par-3/item-8: 同法第九条の八第一項 → e-Gov law 345AC0000000137, 第九条の八第一項 (Article 9-8, paragraph (1)), art-9-8/par-1 — not held in this collection
- art-701-34/par-3/item-9: 医療法第一条の五第一項 → 医療法 第一条の五第一項 (Article 1-5, paragraph (1)), art-1-5/par-1 — https://japanlaw.org/en/medical-care-act/art-1-5/par-1 · https://japanlaw.org/l/323AC0000000205/art-1-5/par-1
- art-701-34/par-3/item-9: 同条第二項 → 医療法 第一条の五第二項 (Article 1-5, paragraph (2)), art-1-5/par-2 — https://japanlaw.org/en/medical-care-act/art-1-5/par-2 · https://japanlaw.org/l/323AC0000000205/art-1-5/par-2
- art-701-34/par-3/item-9: 介護保険法第八条第二十八項 → 介護保険法 第八条第二十八項 (Article 8, paragraph (28)), art-8/par-28 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-28 · https://japanlaw.org/l/409AC0000000123/art-8/par-28
- art-701-34/par-3/item-9: 同条第二十九項 → 介護保険法 第八条第二十九項 (Article 8, paragraph (29)), art-8/par-29 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-29 · https://japanlaw.org/l/409AC0000000123/art-8/par-29
- art-701-34/par-3/item-10: 生活保護法第三十八条第一項 → 生活保護法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/public-assistance-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000144/art-38/par-1
- art-701-34/par-3/item-10-2: 児童福祉法第六条の三第十項 → e-Gov law 322AC0000000164, 第六条の三第十項 (Article 6-3, paragraph (10)), art-6-3/par-10 — not held in this collection
- art-701-34/par-3/item-10-3: 児童福祉法第七条第一項 → e-Gov law 322AC0000000164, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-701-34/par-3/item-10-3: 次号 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4
- art-701-34/par-3/item-10-5: 老人福祉法第五条の三 → e-Gov law 338AC0000000133, 第五条の三 (Article 5-3), art-5-3 — not held in this collection
- art-701-34/par-3/item-10-6: 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項 → e-Gov law 417AC0000000123, 第五条第十一項 (Article 5, paragraph (11)), art-5/par-11 — not held in this collection
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号 (Article 701-34, paragraph (3), item (x)), art-701-34/par-3/item-10 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の二 (Article 701-34, paragraph (3), item (x-2)), art-701-34/par-3/item-10-2 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-2
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の三 (Article 701-34, paragraph (3), item (x-3)), art-701-34/par-3/item-10-3 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-3
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の五 (Article 701-34, paragraph (3), item (x-5)), art-701-34/par-3/item-10-5 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-5 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-5
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の六 (Article 701-34, paragraph (3), item (x-6)), art-701-34/par-3/item-10-6 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-6 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-6
- art-701-34/par-3/item-10-7: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-701-34/par-3/item-10-8: 介護保険法第百十五条の四十六第一項 → 介護保険法 第百十五条の四十六第一項 (Article 115-46, paragraph (1)), art-115-46/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-115-46/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-46/par-1
- art-701-34/par-3/item-10-9: 児童福祉法第六条の三第九項 → e-Gov law 322AC0000000164, 第六条の三第九項 (Article 6-3, paragraph (9)), art-6-3/par-9 — not held in this collection
- art-701-34/par-3/item-10-9: 同条第十一項 → e-Gov law 322AC0000000164, 第六条の三第十一項 (Article 6-3, paragraph (11)), art-6-3/par-11 — not held in this collection
- art-701-34/par-3/item-10-9: 同条第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-701-34/par-3/item-14: 卸売市場法第二条第二項 → e-Gov law 346AC0000000035, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-701-34/par-3/item-16: 電気事業法第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-701-34/par-3/item-16: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-701-34/par-3/item-16: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- art-701-34/par-3/item-16: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-701-34/par-3/item-16: 同項第十五号の三 → e-Gov law 339AC0000000170, 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — not held in this collection
- art-701-34/par-3/item-17: ガス事業法第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-701-34/par-3/item-17: 同条第九項 → e-Gov law 329AC0000000051, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-701-34/par-3/item-17: 同条第六項 → e-Gov law 329AC0000000051, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-18: 独立行政法人中小企業基盤整備機構法第十五条第一項第三号 → e-Gov law 414AC0000000147, 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — not held in this collection
- art-701-34/par-3/item-19/sub-1: 総合特別区域法（平成二十三年法律第八十一号）第二条第二項第五号 → e-Gov law 423AC0000000081, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection
- art-701-34/par-3/item-19/sub-2: 総合特別区域法第二条第三項第五号 → e-Gov law 423AC0000000081, 第二条第三項第五号 (Article 2, paragraph (3), item (v)), art-2/par-3/item-5 — not held in this collection
- art-701-34/par-3/item-20: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-701-34/par-3/item-20: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- art-701-34/par-3/item-21: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-21: 貨物自動車運送事業法（平成元年法律第八十三号）第二条第二項 → e-Gov law 401AC0000000083, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-701-34/par-3/item-21: 貨物利用運送事業法（平成元年法律第八十二号）第二条第六項 → e-Gov law 401AC0000000082, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-21: 同条第四項 → e-Gov law 401AC0000000082, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-701-34/par-3/item-21: 同条第八項 → e-Gov law 401AC0000000082, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-701-34/par-3/item-21: 同条第三項 → e-Gov law 401AC0000000082, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-701-34/par-3/item-22: 自動車ターミナル法（昭和三十四年法律第百三十六号）第二条第六項 → e-Gov law 334AC0000000136, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-24: 電気通信事業法（昭和五十九年法律第八十六号）第二条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-701-34/par-3/item-24: 同条第四号 → e-Gov law 359AC0000000086, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-701-34/par-3/item-24: この号 → 地方税法 第七百一条の三十四第三項第二十四号 (Article 701-34, paragraph (3), item (xxiv)), art-701-34/par-3/item-24 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-24 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-24
- art-701-34/par-3/item-25: 民間事業者による信書の送達に関する法律第二条第六項 → e-Gov law 414AC0000000099, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-25-2: 日本郵便株式会社法（平成十七年法律第百号）第四条第一項第一号 → e-Gov law 417AC0000000100, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-25-2: 第六号 → e-Gov law 417AC0000000100, 第四条第一項第六号 (Article 4, paragraph (1), item (vi)), art-4/par-1/item-6 — not held in this collection
- art-701-34/par-3/item-27: 駐車場法（昭和三十二年法律第百六号）第二条第二号 → e-Gov law 332AC0000000106, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-701-34/par-3/item-28: 道路交通法（昭和三十五年法律第百五号）第二条第一項第十号 → 道路交通法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/road-traffic-act/art-2/par-1/item-10 · https://japanlaw.org/l/335AC0000000105/art-2/par-1/item-10
- art-701-34/par-3/item-28: 同項第十一号の二 → 道路交通法 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — https://japanlaw.org/en/road-traffic-act/art-2/par-1/item-11-2 · https://japanlaw.org/l/335AC0000000105/art-2/par-1/item-11-2
- art-701-34/par-3/item-28: 都市計画法第十一条第一項第一号 → e-Gov law 343AC0000000100, 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-29: 高速道路株式会社法（平成十六年法律第九十九号）第五条第一項第一号 → e-Gov law 416AC0000000099, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-29: 第二号 → e-Gov law 416AC0000000099, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-701-34/par-3/item-29: 第四号 → e-Gov law 416AC0000000099, 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — not held in this collection
- art-701-34/par-3/item-29: 第五号 → e-Gov law 416AC0000000099, 第五条第一項第五号 (Article 5, paragraph (1), item (v)), art-5/par-1/item-5 — not held in this collection
- art-701-34/par-4: 消防法（昭和二十三年法律第百八十六号）第十七条第一項 → e-Gov law 323AC1000000186, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- art-701-34/par-4: この項 → 地方税法 第七百一条の三十四第四項 (Article 701-34, paragraph (4)), art-701-34/par-4 — https://japanlaw.org/en/local-tax-act/art-701-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-4
- art-701-34/par-4: 同条第三項 → e-Gov law 323AC1000000186, 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — not held in this collection
- art-701-34/par-4: 建築基準法第三十五条 → e-Gov law 325AC0000000201, 第三十五条 (Article 35), art-35 — not held in this collection
- art-701-34/par-5: 港湾運送事業法（昭和二十六年法律第百六十一号）第九条第一項 → e-Gov law 326AC0100000161, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/en/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第四項 (Article 701-34, paragraph (4)), art-701-34/par-4 — https://japanlaw.org/en/local-tax-act/art-701-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-4
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第五項 (Article 701-34, paragraph (5)), art-701-34/par-5 — https://japanlaw.org/en/local-tax-act/art-701-34/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-5
- art-701-34/par-7: 第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/en/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第一項 (Article 701-34, paragraph (1)), art-701-34/par-1 — https://japanlaw.org/en/local-tax-act/art-701-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-1
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第四項 (Article 701-34, paragraph (4)), art-701-34/par-4 — https://japanlaw.org/en/local-tax-act/art-701-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-4
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第五項 (Article 701-34, paragraph (5)), art-701-34/par-5 — https://japanlaw.org/en/local-tax-act/art-701-34/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-5

## Cited by

47 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百一条の三十四第三項第三号（事業所税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-3
- 地方税法 第七百一条の三十四第三項第十号の三（事業所税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-3
- 地方税法 第七百一条の三十四第三項第十号の七（事業所税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-7 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-7
- 地方税法 第七百一条の三十四第三項第二十四号（事業所税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-24 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-24
- 地方税法 第七百一条の三十四第四項（事業所税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-701-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-4
- 地方税法 第七百一条の三十四第六項（事業所税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-701-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-6
- 地方税法 第七百一条の三十四第七項（事業所税の非課税の範囲） — https://japanlaw.org/en/local-tax-act/art-701-34/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-7
- 地方税法 第七百一条の四十一第一項（事業所税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/art-701-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-1
- 地方税法 第七百一条の四十一第二項（事業所税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/art-701-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-2
- 地方税法 第七百一条の四十三第一項（事業所税の免税点） — https://japanlaw.org/en/local-tax-act/art-701-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-1
- 地方税法 第七百一条の四十三第二項（事業所税の免税点） — https://japanlaw.org/en/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2
- 地方税法 附則第三十二条の三第一項（事業所税の非課税） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-1
- 地方税法 附則第三十二条の四第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-1
- 地方税法 附則第三十二条の四第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-2
- 地方税法 附則第三十三条第一項（事業所税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-1
- 地方税法 附則第三十三条第二項（事業所税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2
- 地方税法 附則第三十三条第三項（事業所税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-3
- 地方税法 附則第三十三条第四項（事業所税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4
- 地方税法 附則第三十三条第五項（事業所税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-5
- 地方税法 附則第四十一条第四項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-4
- 地方税法 附則第七十八条第十二項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-12
- 地方税法 附則第七十八条第十三項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-13
- 地方税法 附則第十四条第一項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-1
- 地方税法 附則第十四条第二項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-2
- 地方税法 附則第十七条第二項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-17/par-2
- 地方税法 附則第十五条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-1
- 地方税法 附則第十五条第三項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-3
- 地方税法 附則第八条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-1
- 地方税法 附則第八条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-88/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-2
- 地方税法 附則第九条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-9/par-1
- 地方税法 附則第九条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-94/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-94/art-9/par-2
- 地方税法 附則第十九条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/par-2
- 地方税法 附則第十六条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-2
- 地方税法 附則第十六条第三項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-3
- 地方税法 附則第四十四条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4261-72/art-44/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-72/art-44/par-2
- 地方税法 附則第二十二条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-22/par-1
- 地方税法 附則第七十八条第四項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-47/art-78/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-47/art-78/par-4
- 地方税法 附則第七十八条第五項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-47/art-78/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-47/art-78/par-5
- 地方税法 附則第七十八条第六項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-47/art-78/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-47/art-78/par-6
- 地方税法 附則第二十九条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-29/par-1
- 地方税法 附則第十七条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17/par-1
- 地方税法 附則第十六条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16/par-1
- 法人税法 附則第九十六条第二項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4081-82/art-96/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4081-82/art-96/par-2
- 法人税法 附則第百七条第二項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-101/art-107/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-101/art-107/par-2
- 法人税法 附則第四十二条第二項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-56/art-42/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-56/art-42/par-2
- 法人税法 附則第百十条第二項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110/par-2
- 法人税法 附則第六十九条第二項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-69/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-69/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-161, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-161, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-162, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27