# 地方税法 / Local Tax Act — 第七十二条の二十 (Article 72-20) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-20. 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: 第七十二条の二十 (Article 72-20)（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） — address `art-72-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-20 - 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. --- ### 第七十二条の二十（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） — Calculation of the Tax Base of the Value-Added Levy for a Corporation in Which the Remuneration and Salary Amount Accounts for a High Proportion of the Income Allocation Amount caption: machine translation, not official art-72-20 · https://japanlaw.org/en/local-tax-act/art-72-20 · https://japanlaw.org/l/325AC0000000226/art-72-20 **第一項** 当該事業年度の収益配分額のうちに当該事業年度の報酬給与額の占める割合が百分の七十を超える法人の付加価値割の課税標準の算定については、当該事業年度の付加価値額（前条の規定により控除すべき金額があるときは、これを控除した後の金額とする。）から雇用安定控除額を控除するものとする。 art-72-20/par-1 · https://japanlaw.org/en/local-tax-act/art-72-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-1 In calculating the tax base for the value-added levy of a corporation whose ratio of the remuneration and salary amount for the business year to the income allocation amount for the business year exceeds 70 percent, the employment stability deduction amount is to be deducted from the value added for the business year (where there is an amount to be deducted under the preceding Article, the amount after deducting it). machine translation, not official **第二項** 前項の雇用安定控除額は、当該事業年度の報酬給与額から当該事業年度の収益配分額に百分の七十の割合を乗じて得た金額を控除した金額とする。 art-72-20/par-2 · https://japanlaw.org/en/local-tax-act/art-72-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-2 The employment stability deduction amount in the preceding paragraph is the amount obtained by deducting, from the remuneration and salary amount for the business year, the amount obtained by multiplying the income allocation amount for the business year by 70 percent. machine translation, not official **第三項** 前二項の当該事業年度の収益配分額又は報酬給与額は、特定内国法人にあつては当該特定内国法人の事業の収益配分額又は報酬給与額の総額からこの法律の施行地外の事業に帰属する収益配分額又は報酬給与額を、それぞれ控除して得た額とする。この場合において、当該特定内国法人について前条後段の規定の適用があるときは、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収益配分額又は報酬給与額とみなす。 art-72-20/par-3 · https://japanlaw.org/en/local-tax-act/art-72-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-3 The income allocation amount or remuneration and salary amount for the business year in the preceding two paragraphs is, for a specified domestic corporation, the amount obtained by deducting the income allocation amount or remuneration and salary amount attributable to business outside the area where this Act is enforced, respectively, from the total amount of the income allocation amount or remuneration and salary amount of the business of that specified domestic corporation. In this case, where the latter part of the preceding Article applies to that specified domestic corporation, the amount calculated as provided by Cabinet Order is deemed to be the income allocation amount or remuneration and salary amount of that specified domestic corporation attributable to business outside the area where this Act is enforced. machine translation, not official --- ## Cites - art-72-20/par-1: 前条 → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/art-72-19 · https://japanlaw.org/l/325AC0000000226/art-72-19 - art-72-20/par-2: 前項 → 地方税法 第七十二条の二十第一項 (Article 72-20, paragraph (1)), art-72-20/par-1 — https://japanlaw.org/en/local-tax-act/art-72-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-1 - art-72-20/par-3: 前二項 → 地方税法 第七十二条の二十第一項 (Article 72-20, paragraph (1)), art-72-20/par-1 — https://japanlaw.org/en/local-tax-act/art-72-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-1 - art-72-20/par-3: 前二項 → 地方税法 第七十二条の二十第二項 (Article 72-20, paragraph (2)), art-72-20/par-2 — https://japanlaw.org/en/local-tax-act/art-72-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-2 - art-72-20/par-3: 前条 → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/art-72-19 · https://japanlaw.org/l/325AC0000000226/art-72-19 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の十四第一項（付加価値割の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - 地方税法 第七十二条の二十第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-72-20/par-2 - 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 - 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-20261027T202151-066, translated 2026-10-28 - 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