# 地方税法 / Local Tax Act — 第七百一条の七十三 (Article 701-73)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-701-73. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- 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: 第七百一条の七十三 (Article 701-73)（事業所税の使途） — address `art-701-73`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-73
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-73
- 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.
---
### 第七百一条の七十三（事業所税の使途） — Use of Business Office Tax
caption: machine translation, not official
art-701-73 · https://japanlaw.org/en/local-tax-act/art-701-73 · https://japanlaw.org/l/325AC0000000226/art-701-73
**第一項** 指定都市等は、当該指定都市等に納付された事業所税額に相当する額から事業所税の徴収に要する費用として総務省令で定める額を控除して得た額を、次に掲げる事業に要する費用に充てなければならない。
art-701-73/par-1 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1
A designated city, etc. must apply the amount obtained by deducting, from an amount equivalent to the amount of business office tax paid to that designated city, etc., the amount specified by Order of the Ministry of Internal Affairs and Communications as the cost of collecting the business office tax, to the costs of the following projects.
machine translation, not official
**一** 道路、都市高速鉄道、駐車場その他の交通施設の整備事業
art-701-73/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-1
Projects for the development of transportation facilities such as roads, urban high-speed railways and parking lots
machine translation, not official
**二** 公園、緑地その他の公共空地の整備事業
art-701-73/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-2
Projects for the development of public open spaces such as parks and green spaces
machine translation, not official
**三** 水道、下水道、廃棄物処理施設その他の供給施設又は処理施設の整備事業
art-701-73/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-3
Projects for the development of supply facilities or treatment facilities such as water supply, sewerage and waste treatment facilities
machine translation, not official
**四** 河川その他の水路の整備事業
art-701-73/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-4
Projects for the development of rivers and other waterways
machine translation, not official
**五** 学校、図書館その他の教育文化施設の整備事業
art-701-73/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-5
Projects for the development of educational and cultural facilities such as schools and libraries
machine translation, not official
**六** 病院、保育所その他の医療施設又は社会福祉施設の整備事業
art-701-73/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-6
Projects for the development of medical facilities or social welfare facilities such as hospitals and day care centers
machine translation, not official
**七** 公害防止に関する事業
art-701-73/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-7
Projects relating to pollution prevention
machine translation, not official
**八** 防災に関する事業
art-701-73/par-1/item-8 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-8
Projects relating to disaster prevention
machine translation, not official
**九** 前各号に掲げるもののほか、市街地開発事業その他の都市環境の整備及び改善に必要な事業で政令で定めるもの
art-701-73/par-1/item-9 · https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-9
In addition to what is set forth in the preceding items, projects specified by Cabinet Order that are necessary for the development and improvement of the urban environment, such as urban area development projects
machine translation, not official
---
## Cites
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第一号 (Article 701-73, paragraph (1), item (i)), art-701-73/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-1
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第二号 (Article 701-73, paragraph (1), item (ii)), art-701-73/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-2
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第三号 (Article 701-73, paragraph (1), item (iii)), art-701-73/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-3
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第四号 (Article 701-73, paragraph (1), item (iv)), art-701-73/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-4
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第五号 (Article 701-73, paragraph (1), item (v)), art-701-73/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-5
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第六号 (Article 701-73, paragraph (1), item (vi)), art-701-73/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-6
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第七号 (Article 701-73, paragraph (1), item (vii)), art-701-73/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-7
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第八号 (Article 701-73, paragraph (1), item (viii)), art-701-73/par-1/item-8 — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-8
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 第七百一条の七十三第一項第九号（事業所税の使途） — https://japanlaw.org/en/local-tax-act/art-701-73/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-701-73/par-1/item-9
---
## 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-20261027T214204-166, 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