# 地方税法 / Local Tax Act — 第七百一条の四十六 (Article 701-46)

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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: 第七百一条の四十六 (Article 701-46)（法人に対して課する事業所税の申告納付） — address `art-701-46`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-46
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-46
- 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.

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### 第七百一条の四十六（法人に対して課する事業所税の申告納付） — Filing and Payment of Business Office Tax Imposed on Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-701-46 · https://japanlaw.org/en/local-tax-act/art-701-46 · https://japanlaw.org/l/325AC0000000226/art-701-46</sup>

    **第一項**  事業所等において法人が行う事業に対して課する事業所税の納税義務者は、各事業年度終了の日から二月以内（外国法人（この法律の施行地に本店又は主たる事業所等を有しない法人をいう。）が第七百一条の三十七第一項に規定する納税管理人を定めないでこの法律の施行地に事業所等を有しないこととなる場合（同条第二項の認定を受けた場合を除く。）には、当該事業年度終了の日から二月を経過した日の前日と当該事業所等を有しないこととなる日とのいずれか早い日まで）に、当該各事業年度に係る事業所税の課税標準額及び税額その他必要な事項を記載した総務省令で定める様式による申告書を当該事業所等所在の指定都市等の長に提出するとともに、その申告した税額を当該指定都市等に納付しなければならない。
    <sup>art-701-46/par-1 · https://japanlaw.org/en/local-tax-act/art-701-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-1</sup>
    A person liable for the business office tax imposed on a business conducted by a corporation at an office or place of business must, within two months from the end of each business year (where a foreign corporation (meaning a corporation that has neither its head office nor its principal office or place of business in the area where this Act is enforced) comes to have no office or place of business in the area where this Act is enforced without having designated a tax agent prescribed in Article 701-37, paragraph (1) (excluding the case where it has received the certification under paragraph (2) of that Article), by the earlier of the day preceding the day on which two months have elapsed from the end of that business year and the day on which it comes to have no such office or place of business), file with the head of the designated city, etc. in which that office or place of business is located a return, in the form specified by Order of the Ministry of Internal Affairs and Communications, stating the amount of the tax base and the tax amount of the business office tax for each business year and other necessary matters, and pay the tax amount so reported to that designated city, etc.
    <sup>machine translation, not official</sup>

    **第二項**  前項の課税標準額は、資産割にあつては、当該事業年度中において当該法人が当該指定都市等の区域内に有し、又は有していた各事業所等に係る資産割の課税標準となるべき事業所床面積の合計面積とし、従業者割にあつては、当該各事業所等に係る従業者割の課税標準となるべき従業者給与総額の合計額とする。
    <sup>art-701-46/par-2 · https://japanlaw.org/en/local-tax-act/art-701-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-2</sup>
    The amount of the tax base referred to in the preceding paragraph is, for the asset levy, the total floor area of places of business that is to be the tax base of the asset levy relating to each office or place of business that the corporation has or had within the area of the designated city, etc. during that business year, and, for the worker levy, the aggregate of the total salaries of workers that is to be the tax base of the worker levy relating to those offices or places of business.
    <sup>machine translation, not official</sup>

    **第三項**  指定都市等の長は、事業所等において事業を行う法人で各事業年度について納付すべき事業所税額がないものに、当該指定都市等の条例の定めるところにより、第一項の規定に準じて申告書を提出させることができる。
    <sup>art-701-46/par-3 · https://japanlaw.org/en/local-tax-act/art-701-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-3</sup>
    The head of a designated city, etc. may, in accordance with the Municipal Ordinance of that designated city, etc., have a corporation that conducts business at an office or place of business and has no business office tax amount to pay for each business year file a return in accordance with paragraph (1).
    <sup>machine translation, not official</sup>

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## Cites
- art-701-46/par-1: 第七百一条の三十七第一項 → 地方税法 第七百一条の三十七第一項 (Article 701-37, paragraph (1)), art-701-37/par-1 — https://japanlaw.org/en/local-tax-act/art-701-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-37/par-1
- art-701-46/par-1: 同条第二項 → 地方税法 第七百一条の三十七第二項 (Article 701-37, paragraph (2)), art-701-37/par-2 — https://japanlaw.org/en/local-tax-act/art-701-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-37/par-2
- art-701-46/par-2: 前項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/en/local-tax-act/art-701-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-1
- art-701-46/par-3: 第一項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/en/local-tax-act/art-701-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-1

## Cited by

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

- 地方税法 第七百一条の四十六第二項（法人に対して課する事業所税の申告納付） — https://japanlaw.org/en/local-tax-act/art-701-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-2
- 地方税法 第七百一条の四十六第三項（法人に対して課する事業所税の申告納付） — https://japanlaw.org/en/local-tax-act/art-701-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-3
- 地方税法 第七百一条の四十九第一項（事業所税の期限後申告及び修正申告納付） — https://japanlaw.org/en/local-tax-act/art-701-49/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-49/par-1
- 地方税法 第七百一条の四十九第二項（事業所税の期限後申告及び修正申告納付） — https://japanlaw.org/en/local-tax-act/art-701-49/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-49/par-2
- 地方税法 第七百一条の四十九の二第一項（事業所税に係る不申告に関する過料） — https://japanlaw.org/en/local-tax-act/art-701-49-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-49-2/par-1
- 地方税法 第七百一条の五十六第三項（事業所税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-701-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-56/par-3
- 地方税法 第七百一条の五十八第一項（事業所税の更正又は決定） — https://japanlaw.org/en/local-tax-act/art-701-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-1
- 地方税法 第七百一条の五十九第二項（事業所税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-701-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-59/par-2
- 地方税法 附則第十五条第一項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1

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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-20261027T214204-164, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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