# 地方税法 / Local Tax Act — 第七十二条の二十二 (Article 72-22)

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- 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: 第七十二条の二十二 (Article 72-22)（この法律の施行地外において事業を行う内国法人等の資本割の課税標準の算定） — address `art-72-22`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-22
- 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.

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### 第七十二条の二十二（この法律の施行地外において事業を行う内国法人等の資本割の課税標準の算定） — Calculation of the Tax Base for the Capital Levy of Domestic Corporations, etc. Conducting Business Outside the Area Where This Act Is Enforced
<sup>caption: machine translation, not official</sup>
<sup>art-72-22 · https://japanlaw.org/en/local-tax-act/art-72-22 · https://japanlaw.org/l/325AC0000000226/art-72-22</sup>

    **第一項**  特定内国法人の資本割の課税標準は、当該特定内国法人の資本金等の額から、この法律の施行地外の事業の規模等を勘案して政令で定めるところにより計算した金額を控除して得た額とする。
    <sup>art-72-22/par-1 · https://japanlaw.org/en/local-tax-act/art-72-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-22/par-1</sup>
    The tax base for the capital levy of a specified domestic corporation is the amount obtained by deducting from the amount of stated capital, etc. of that specified domestic corporation the amount calculated as provided by Cabinet Order, taking into consideration the scale of its business outside the area where this Act is enforced and other factors.
    <sup>machine translation, not official</sup>

    **第二項**  外国法人の資本割の課税標準は、当該外国法人の資本金等の額から、この法律の施行地外の事業の規模等を勘案して政令で定めるところにより計算した金額を控除して得た額とする。
    <sup>art-72-22/par-2 · https://japanlaw.org/en/local-tax-act/art-72-22/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-22/par-2</sup>
    The tax base for the capital levy of a foreign corporation is the amount obtained by deducting from the amount of stated capital, etc. of that foreign corporation the amount calculated as provided by Cabinet Order, taking into consideration the scale of its business outside the area where this Act is enforced and other factors.
    <sup>machine translation, not official</sup>

## Cited by

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

- 地方税法 第七十二条の二十一第七項（資本割の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7
- 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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-3
- 地方税法 附則第九条第四項（事業税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-4
- 地方税法 附則第九条第五項（事業税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-5
- 地方税法 附則第九条第六項（事業税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-6
- 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-3321-60/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-9/par-1
- 地方税法 附則第二項 — https://japanlaw.org/en/local-tax-act/suppl-3331-171/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3331-171/par-2
- 地方税法 附則第三条第一項（法人の事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-3/par-1
- 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-14/par-1
- 地方税法 附則第五条第十一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11

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