# 地方税法 / Local Tax Act — 第七十二条の十五 (Article 72-15)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-15. 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: 第七十二条の十五 (Article 72-15)（報酬給与額の算定の方法） — address `art-72-15`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-15
- 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.

---

### 第七十二条の十五（報酬給与額の算定の方法） — Method of Calculating the Remuneration and Salary Amount
<sup>caption: machine translation, not official</sup>
<sup>art-72-15 · https://japanlaw.org/en/local-tax-act/art-72-15 · https://japanlaw.org/l/325AC0000000226/art-72-15</sup>

    **第一項**  前条の各事業年度の報酬給与額は、次の各号に掲げる金額（当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支出されるもので政令で定めるものに限る。）の合計額による。
    <sup>art-72-15/par-1 · https://japanlaw.org/en/local-tax-act/art-72-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-1</sup>
    The remuneration and salary amount for each business year in the preceding Article is the total of the amounts listed in the following items (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid out in that business year):
    <sup>machine translation, not official</sup>

      **一**  法人が各事業年度においてその役員又は使用人に対する報酬、給料、賃金、賞与、退職手当その他これらの性質を有する給与として支出する金額の合計額
      <sup>art-72-15/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-1/item-1</sup>
      the total amount that a corporation pays out in each business year to its officers or employees as remuneration, salary, wages, bonuses, retirement allowances and other payments of a similar nature;
      <sup>machine translation, not official</sup>

      **二**  法人が各事業年度において確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約に基づいて同法第二条第四項に規定する加入者のために支出する同法第五十五条第一項の掛金その他の法人が役員又は使用人のために支出する掛金（これに類するものを含む。）で政令で定めるものの金額の合計額
      <sup>art-72-15/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-1/item-2</sup>
      the total amount of the contributions under Article 55, paragraph (1) of the Defined-Benefit Corporate Pension Act that a corporation pays out in each business year, under the rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of that Act, for participants prescribed in Article 2, paragraph (4) of that Act, and of other contributions that a corporation pays out for its officers or employees (including those similar thereto), that are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **第二項**  法人が労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項又は船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項に規定する労働者派遣契約又は船員派遣契約に基づき、労働者派遣（労働者派遣法第二条第一号に規定する労働者派遣をいう。以下この項において同じ。）若しくは船員派遣（船員職業安定法第六条第十三項に規定する船員派遣をいう。以下この項において同じ。）の役務の提供を受け、又は労働者派遣若しくは船員派遣をした場合には、前項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、当該各号に定める金額をもつて当該法人の報酬給与額とする。
    <sup>art-72-15/par-2 · https://japanlaw.org/en/local-tax-act/art-72-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-2</sup>
    Where a corporation, under a staffing contract or mariner dispatching contract prescribed in Article 26, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985; hereinafter in this paragraph referred to as the "Worker Dispatching Act") or Article 66, paragraph (1) of the Mariners' Employment Security Act (Act No. 130 of 1948), has received the provision of services of worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Worker Dispatching Act; the same applies hereinafter in this paragraph) or mariner dispatching (meaning mariner dispatching prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act; the same applies hereinafter in this paragraph), or has carried out worker dispatch or mariner dispatching, then notwithstanding the provisions of the preceding paragraph, the amount specified in the relevant item in accordance with the category of corporations listed in the following items is the remuneration and salary amount of that corporation:
    <sup>machine translation, not official</sup>

      **一**  労働者派遣又は船員派遣の役務の提供を受けた法人　前項に規定する合計額に各事業年度において当該労働者派遣又は当該船員派遣の役務の提供の対価として当該労働者派遣又は当該船員派遣をした者に支払う金額（当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支払われるもので政令で定めるものに限る。）に百分の七十五の割合を乗じて得た金額を加えた金額
      <sup>art-72-15/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-72-15/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-2/item-1</sup>
      a corporation that has received the provision of services of worker dispatch or mariner dispatching: the amount obtained by adding, to the total amount prescribed in the preceding paragraph, the amount obtained by multiplying by the ratio of 75/100 the amount that it pays in each business year to the person that carried out that worker dispatch or that mariner dispatching as consideration for the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year);
      <sup>machine translation, not official</sup>

      **二**  労働者派遣又は船員派遣をした法人　前項に規定する合計額から当該労働者派遣に係る派遣労働者（労働者派遣法第二条第二号に規定する派遣労働者をいう。）又は当該船員派遣に係る派遣船員（船員職業安定法第六条第十四項に規定する派遣船員をいう。）に係る前項に規定する合計額を限度として各事業年度において当該労働者派遣又は当該船員派遣の対価として当該労働者派遣又は当該船員派遣の役務の提供を受けた者から支払を受ける金額（当該事業年度の法人税の所得の計算上益金の額に算入されるものに限る。）に百分の七十五の割合を乗じて得た金額を控除した金額
      <sup>art-72-15/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-72-15/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-2/item-2</sup>
      a corporation that has carried out worker dispatch or mariner dispatching: the amount obtained by deducting from the total amount prescribed in the preceding paragraph the amount obtained by multiplying by the ratio of 75/100 the amount that it receives in each business year as consideration for that worker dispatch or that mariner dispatching from the person that received the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the total amount prescribed in the preceding paragraph relating to the dispatched worker relating to that worker dispatch (meaning a dispatched worker prescribed in Article 2, item (ii) of the Worker Dispatching Act) or the dispatched mariner relating to that mariner dispatching (meaning a dispatched mariner prescribed in Article 6, paragraph (14) of the Mariners' Employment Security Act).
      <sup>machine translation, not official</sup>

---

## Cites
- art-72-15/par-1: 前条 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/art-72-14 · https://japanlaw.org/l/325AC0000000226/art-72-14
- art-72-15/par-1/item-2: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-72-15/par-1/item-2: 同法第二条第四項 → e-Gov law 413AC0000000050, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-72-15/par-1/item-2: 同法第五十五条第一項 → e-Gov law 413AC0000000050, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-72-15/par-2: 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/worker-dispatch-act/art-26/par-1 · https://japanlaw.org/l/360AC0000000088/art-26/par-1
- art-72-15/par-2: 船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項 → e-Gov law 323AC0000000130, 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — not held in this collection
- art-72-15/par-2: 労働者派遣法第二条第一号 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/worker-dispatch-act/art-2/par-1/item-1 · https://japanlaw.org/l/360AC0000000088/art-2/par-1/item-1
- art-72-15/par-2: この項 → 地方税法 第七十二条の十五第二項 (Article 72-15, paragraph (2)), art-72-15/par-2 — https://japanlaw.org/en/local-tax-act/art-72-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-2
- art-72-15/par-2: 船員職業安定法第六条第十三項 → e-Gov law 323AC0000000130, 第六条第十三項 (Article 6, paragraph (13)), art-6/par-13 — not held in this collection
- art-72-15/par-2: 前項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/en/local-tax-act/art-72-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-1
- art-72-15/par-2/item-1: 前項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/en/local-tax-act/art-72-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-1
- art-72-15/par-2/item-2: 前項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/en/local-tax-act/art-72-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-1
- art-72-15/par-2/item-2: 労働者派遣法第二条第二号 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/worker-dispatch-act/art-2/par-1/item-2 · https://japanlaw.org/l/360AC0000000088/art-2/par-1/item-2
- art-72-15/par-2/item-2: 船員職業安定法第六条第十四項 → e-Gov law 323AC0000000130, 第六条第十四項 (Article 6, paragraph (14)), art-6/par-14 — not held in this collection

## Cited by

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

- 地方税法 第七十二条の十五第二項（報酬給与額の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-2
- 地方税法 第七十二条の十五第二項第一号（報酬給与額の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-15/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-2/item-1
- 地方税法 第七十二条の十五第二項第二号（報酬給与額の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-15/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-15/par-2/item-2
- 地方税法 第七十二条の二十四の六第一項（課税標準の算定の細目） — https://japanlaw.org/en/local-tax-act/art-72-24-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-6/par-1
- 地方税法 第七十二条の二十六第一項（事業年度の期間が六月を超える法人等の中間申告納付） — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1
- 地方税法 第七十二条の二十九第一項（清算中の法人の各事業年度の申告納付） — https://japanlaw.org/en/local-tax-act/art-72-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-1
- 地方税法 第七十二条の三十第一項（通算子法人が事業年度の中途において解散をした場合等の申告の特例） — https://japanlaw.org/en/local-tax-act/art-72-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-30/par-1
- 地方税法 附則第九条第十二項（事業税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-12
- 地方税法 附則第九条第十三項（事業税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-13
- 地方税法 附則第九条第十四項（事業税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-14
- 地方税法 附則第九条第一項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-9/par-1
- 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3
- 地方税法 附則第三条第六項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6

---

## 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-20261027T214204-051, 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-20261027T214204-051, 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