# 地方税法 / Local Tax Act — 第七十二条の十九 (Article 72-19)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-19. 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: 第七十二条の十九 (Article 72-19)（この法律の施行地外において事業を行う内国法人の付加価値割の課税標準の算定） — address `art-72-19`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-19
- 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.

---

### 第七十二条の十九（この法律の施行地外において事業を行う内国法人の付加価値割の課税標準の算定） — Calculation of the Tax Base of the Value-Added Levy for a Domestic Corporation Conducting Business Outside the Area of Application of This Act
<sup>caption: machine translation, not official</sup>
<sup>art-72-19 · https://japanlaw.org/en/local-tax-act/art-72-19 · https://japanlaw.org/l/325AC0000000226/art-72-19</sup>

    **第一項**  この法律の施行地に主たる事務所又は事業所を有する法人（以下この節において「内国法人」という。）で、この法律の施行地外にその事業が行われる場所で政令で定めるものを有するもの（以下この節において「特定内国法人」という。）の付加価値割の課税標準は、当該特定内国法人の事業の付加価値額の総額からこの法律の施行地外の事業に帰属する付加価値額を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する付加価値額の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該特定内国法人のこの法律の施行地外の事業に帰属する付加価値額とみなす。
    <sup>art-72-19/par-1 · https://japanlaw.org/en/local-tax-act/art-72-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-19/par-1</sup>
    The tax base of the value-added levy for a corporation that has its principal office or place of business in the area of application of this Act (hereinafter in this Section referred to as a "domestic corporation") and has a place specified by Cabinet Order where its business is conducted outside the area of application of this Act (hereinafter in this Section referred to as a "specified domestic corporation") is the amount obtained by deducting the value added attributable to business outside the area of application of this Act from the total amount of value added of the business of that specified domestic corporation. In this case, if it is difficult to calculate the value added attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the value added attributable to the business of that specified domestic corporation outside the area of application of this Act.
    <sup>machine translation, not official</sup>

## Cited by

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

- 地方税法 第七十二条の十三第五項第一号（事業年度） — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-1
- 地方税法 第七十二条の十八第一項第一号（単年度損益の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-18/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1/item-1
- 地方税法 第七十二条の二十第一項（収益配分額のうちに報酬給与額の占める割合が高い法人の付加価値割の課税標準の算定） — https://japanlaw.org/en/local-tax-act/art-72-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-1
- 地方税法 第七十二条の二十第三項（収益配分額のうちに報酬給与額の占める割合が高い法人の付加価値割の課税標準の算定） — https://japanlaw.org/en/local-tax-act/art-72-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-3
- 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

---

## 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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27