# 地方税法 / Local Tax Act — 第七十二条 (Article 72)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72. 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: 第七十二条 (Article 72)（事業税に関する用語の意義） — address `art-72`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72
- 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.

---

### 第七十二条（事業税に関する用語の意義） — Meanings of the Terms Relating to Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72 · https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72</sup>

    **第一項**  事業税について、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。
    <sup>art-72/par-1 · https://japanlaw.org/en/local-tax-act/art-72/par-1 · https://japanlaw.org/l/325AC0000000226/art-72/par-1</sup>
    For enterprise tax, the meanings of the terms listed in the following items are as provided respectively in those items.
    <sup>machine translation, not official</sup>

      **一**  付加価値割　付加価値額により法人の行う事業に対して課する事業税をいう。
      <sup>art-72/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-1</sup>
      Value-added levy: enterprise tax imposed on the business conducted by a corporation on the basis of value added;
      <sup>machine translation, not official</sup>

      **二**  資本割　資本金等の額により法人の行う事業に対して課する事業税をいう。
      <sup>art-72/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-2</sup>
      Capital levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of stated capital, etc.;
      <sup>machine translation, not official</sup>

      **三**  所得割　所得により法人の行う事業に対して課する事業税をいう。
      <sup>art-72/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-3</sup>
      Income levy: enterprise tax imposed on the business conducted by a corporation on the basis of income;
      <sup>machine translation, not official</sup>

      **四**  収入割　収入金額により法人の行う事業に対して課する事業税をいう。
      <sup>art-72/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-4</sup>
      Revenue levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of revenue;
      <sup>machine translation, not official</sup>

      **五**  恒久的施設　次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける国内（この法律の施行地をいう。以下この号において同じ。）に本店若しくは主たる事務所若しくは事業所を有しない法人（以下この節において「外国法人」という。）又は国内に主たる事務所若しくは事業所を有しない個人については、当該条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
      <sup>art-72/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5</sup>
      Permanent establishment: any of the following; provided, however, that where a treaty concerning the avoidance of double taxation or the prevention of tax evasion concluded by Japan provides differently from the following, with regard to a corporation that has no head office or principal office or place of business in Japan (meaning the area where this Act is in force; the same applies hereinafter in this item) (hereinafter in this Section referred to as a "foreign corporation") or an individual who has no principal office or place of business in Japan, it is that which is defined as a permanent establishment in that treaty (limited to that located in Japan):
      <sup>machine translation, not official</sup>

        **イ**  外国法人又は国内に主たる事務所若しくは事業所を有しない個人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの
        <sup>art-72/par-1/item-5/sub-1 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5/sub-1</sup>
        a branch, factory or other fixed place of business for conducting business, located in Japan, of a foreign corporation or an individual who has no principal office or place of business in Japan, as specified by Cabinet Order;
        <sup>machine translation, not official</sup>

        **ロ**  外国法人又は国内に主たる事務所若しくは事業所を有しない個人の国内にある建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所その他これに準ずるものとして政令で定めるもの
        <sup>art-72/par-1/item-5/sub-2 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5/sub-2</sup>
        a place located in Japan where a foreign corporation or an individual who has no principal office or place of business in Japan carries out construction or installation work or the provision of services of directing or supervising such work, or any other place equivalent thereto as specified by Cabinet Order;
        <sup>machine translation, not official</sup>

        **ハ**  外国法人又は国内に主たる事務所若しくは事業所を有しない個人が国内に置く自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの
        <sup>art-72/par-1/item-5/sub-3 · https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5/sub-3 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5/sub-3</sup>
        a person who has the authority to conclude contracts on behalf of a foreign corporation or an individual who has no principal office or place of business in Japan and is placed by it in Japan, or any other person equivalent thereto, as specified by Cabinet Order.
        <sup>machine translation, not official</sup>

---

## Cites
- art-72/par-1/item-5: この号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5

## Cited by

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

- 地方税法 第七十二条第一項第五号（事業税に関する用語の意義） — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5
- 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1
- 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2
- 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3
- 地方税法 附則第六条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-5
- 地方税法 附則第六条第六項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6
- 地方税法 附則第六条第七項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7
- 地方税法 附則第六条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-8

---

## 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-20261027T214204-045, 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