# 地方税法 / Local Tax Act — 第七十二条の二十三 (Article 72-23)

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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: 第七十二条の二十三 (Article 72-23)（所得割の課税標準の算定の方法） — address `art-72-23`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-23
- 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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### 第七十二条の二十三（所得割の課税標準の算定の方法） — Method of Calculating the Tax Base for the Income Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-23 · https://japanlaw.org/en/local-tax-act/art-72-23 · https://japanlaw.org/l/325AC0000000226/art-72-23</sup>

    **第一項**  第七十二条の十二第三号の各事業年度の所得は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定めるところにより算定するものとする。
    <sup>art-72-23/par-1 · https://japanlaw.org/en/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1</sup>
    The income for each business year referred to in Article 72-12, item (iii) is to be calculated, according to the category of corporation listed in each of the following items, as provided in the respective item.
    <sup>machine translation, not official</sup>

      **一**  内国法人　各事業年度の益金の額から損金の額を控除した金額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である所得の計算の例により算定する。
      <sup>art-72-23/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72-23/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1/item-1</sup>
      domestic corporation: the amount is the amount obtained by deducting the amount of deductible expenses from the amount of gross profits for each business year, and, except where a special provision is made by this Act or Cabinet Order, it is calculated according to the method of calculating the income that is the tax base for corporation tax for that business year;
      <sup>machine translation, not official</sup>

      **二**  外国法人　各事業年度の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額及び同号ロに掲げる国内源泉所得に係る所得の金額の合算額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である同号イに掲げる国内源泉所得に係る所得及び同号ロに掲げる国内源泉所得に係る所得の計算の例により算定する。
      <sup>art-72-23/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72-23/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1/item-2</sup>
      foreign corporation: the amount is the total of the amount of income relating to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act and the amount of income relating to the domestic source income listed in (b) of that item for each business year, and, except where a special provision is made by this Act or Cabinet Order, it is calculated according to the method of calculating the income relating to the domestic source income listed in (a) of that item and the income relating to the domestic source income listed in (b) of that item, which are the tax base for corporation tax for that business year.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定により第七十二条の十二第三号の各事業年度の所得を算定する場合には、法人税法第二十七条、第五十七条第六項から第八項まで、第五十九条第五項、第六十二条の五第五項、第六十四条の五、第六十四条の七及び第六十四条の八並びに租税特別措置法第五十五条（同条第一項及び第八項に規定する特定株式等で政令で定めるものに係る部分を除く。）の規定の例によらないものとし、医療法人又は医療施設（政令で定めるものを除く。）に係る事業を行う農業協同組合連合会（特定農業協同組合連合会を除く。）が社会保険診療につき支払を受けた金額は、益金の額に算入せず、また、当該社会保険診療に係る経費は、損金の額に算入しない。
    <sup>art-72-23/par-2 · https://japanlaw.org/en/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2</sup>
    When the income for each business year referred to in Article 72-12, item (iii) is calculated pursuant to the preceding paragraph, the provisions of Article 27, Article 57, paragraphs (6) through (8), Article 59, paragraph (5), Article 62-5, paragraph (5), Article 64-5, Article 64-7 and Article 64-8 of the Corporation Tax Act, and Article 55 of the Act on Special Measures Concerning Taxation (excluding the part relating to the specified shares, etc. specified by Cabinet Order as prescribed in paragraphs (1) and (8) of that Article) are not to be followed, and the amount that a medical care corporation, or a federation of agricultural cooperatives (excluding a specified federation of agricultural cooperatives) that conducts business relating to a medical facility (excluding those specified by Cabinet Order), has received for social insurance medical care is not included in the amount of gross profits, and the expenses relating to that social insurance medical care are not included in the amount of deductible expenses.
    <sup>machine translation, not official</sup>

    **第三項**  前項に規定する社会保険診療とは、次に掲げる給付又は医療、介護、助産若しくはサービスをいう。
    <sup>art-72-23/par-3 · https://japanlaw.org/en/local-tax-act/art-72-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3</sup>
    The social insurance medical care prescribed in the preceding paragraph means the following benefits, or medical care, nursing care, midwifery or services.
    <sup>machine translation, not official</sup>

      **一**  健康保険法（大正十一年法律第七十号）、国民健康保険法（昭和三十三年法律第百九十二号）、高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）、船員保険法（昭和十四年法律第七十三号）、国家公務員共済組合法（昭和三十三年法律第百二十八号。防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項においてその例によるものとされる場合を含む。以下この号において同じ。）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）、私立学校教職員共済法（昭和二十八年法律第二百四十五号）、戦傷病者特別援護法（昭和三十八年法律第百六十八号）、母子保健法（昭和四十年法律第百四十一号）、児童福祉法又は原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）の規定に基づく療養の給付（健康保険法、国民健康保険法、高齢者の医療の確保に関する法律、船員保険法、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法の規定により入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費（国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費をいう。以下この号において同じ。）を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る療養のうち当該入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費の額の算定に係る当該療養に要する費用の額としてこれらの法律の規定により定める金額に相当する部分（特別療養費に係る当該部分にあつては、当該部分であることにつき総務省令で定めるところにより証明がされたものに限る。）又はこれらの法律の規定により訪問看護療養費若しくは家族訪問看護療養費を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る指定訪問看護を含む。）、更生医療の給付、養育医療の給付、療育の給付又は医療の給付
      <sup>art-72-23/par-3/item-1 · https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-1</sup>
      benefits for medical treatment under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958; including where it is applied as the model pursuant to Article 22, paragraph (1) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952); the same applies hereinafter in this item), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963), the Maternal and Child Health Act (Act No. 141 of 1965), the Child Welfare Act, or the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994) (including the portion of medical treatment for insured persons, members, participants or dependents for whom expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, dependent's medical expenses or special medical care expenses (meaning the special medical care expenses prescribed in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People; the same applies hereinafter in this item) are to be paid under the provisions of the Health Insurance Act, the National Health Insurance Act, the Act on Assurance of Medical Care for Elderly People, the Mariners Insurance Act, the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act or the Private School Personnel Mutual Aid Association Act that corresponds to the amount determined under the provisions of those Acts as the cost required for that medical treatment, for the purpose of calculating the amount of those expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, dependent's medical expenses or special medical care expenses (for the portion relating to special medical care expenses, limited to a portion certified as being that portion as provided by Order of the Ministry of Internal Affairs and Communications), or designated home-nursing for insured persons, members, participants or dependents for whom medical expenses for home-nursing or dependent's medical expenses for home-nursing are to be paid under the provisions of those Acts), provision of rehabilitation medical care, provision of medical care for premature infants, provision of medical treatment and education, or provision of medical care;
      <sup>machine translation, not official</sup>

      **二**  生活保護法の規定に基づく医療扶助のための医療、介護扶助のための介護（同法第十五条の二第一項第一号に掲げる居宅介護のうち同条第二項に規定する訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション若しくは短期入所療養介護、同条第一項第五号に掲げる介護予防のうち同条第五項に規定する介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション若しくは介護予防短期入所療養介護又は同条第一項第四号に掲げる施設介護のうち同条第四項に規定する介護保健施設サービス若しくは介護医療院サービスに限る。）若しくは出産扶助のための助産又は中国残留邦人等の円滑な帰国の促進並びに永住帰国した中国残留邦人等及び特定配偶者の自立の支援に関する法律（平成六年法律第三十号）の規定（中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成十九年法律第百二十七号）附則第四条第二項において準用する場合を含む。）に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス若しくは中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成二十五年法律第百六号）附則第二条第一項若しくは第二項の規定によりなお従前の例によることとされる同法による改正前の中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の規定に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス
      <sup>art-72-23/par-3/item-2 · https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-2</sup>
      under the provisions of the Public Assistance Act, medical care for medical assistance, nursing care for long-term care assistance (limited to, among the home-based care listed in Article 15-2, paragraph (1), item (i) of that Act, the home-visit nursing, home-visit rehabilitation, management and guidance for medical care at home, outpatient rehabilitation or short-term admission for medical care prescribed in paragraph (2) of that Article; among the preventive care listed in paragraph (1), item (v) of that Article, the preventive home-visit nursing, preventive home-visit rehabilitation, preventive management and guidance for medical care at home, preventive outpatient rehabilitation or preventive short-term admission for medical care prescribed in paragraph (5) of that Article; or, among the facility care listed in paragraph (1), item (iv) of that Article, the long-term care health facility services or long-term care medical institution services prescribed in paragraph (4) of that Article), or midwifery for childbirth assistance; or benefits, or medical care, nursing care, midwifery or services, specified by Cabinet Order relating to medical care for medical support benefits and other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (Act No. 30 of 1994) (including where applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return (Act No. 127 of 2007)); or benefits, or medical care, nursing care, midwifery or services, specified by Cabinet Order relating to medical care for medical support benefits and other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return prior to its amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return (Act No. 106 of 2013), as continuing to be governed by the provisions then in force pursuant to Article 2, paragraph (1) or (2) of the Supplementary Provisions of that Act.
      <sup>machine translation, not official</sup>

      **三**  精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）、麻薬及び向精神薬取締法（昭和二十八年法律第十四号）、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）又は心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の規定に基づく医療
      <sup>art-72-23/par-3/item-3 · https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-3</sup>
      medical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), the Narcotics and Psychotropics Control Act (Act No. 14 of 1953), the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003);
      <sup>machine translation, not official</sup>

      **四**  介護保険法（平成九年法律第百二十三号）の規定により居宅介護サービス費を支給することとされる被保険者に係る指定居宅サービス（訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション又は短期入所療養介護に限る。）のうち当該居宅介護サービス費の額の算定に係る当該指定居宅サービスに要する費用の額として同法の規定により定める金額に相当する部分、同法の規定により介護予防サービス費を支給することとされる被保険者に係る指定介護予防サービス（介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション又は介護予防短期入所療養介護に限る。）のうち当該介護予防サービス費の額の算定に係る当該指定介護予防サービスに要する費用の額として同法の規定により定める金額に相当する部分又は同法の規定により施設介護サービス費を支給することとされる被保険者に係る介護保健施設サービス若しくは介護医療院サービスのうち当該施設介護サービス費の額の算定に係る当該介護保健施設サービス若しくは介護医療院サービスに要する費用の額として同法の規定により定める金額に相当する部分
      <sup>art-72-23/par-3/item-4 · https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-4</sup>
      out of the designated in-home services (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation) for insured persons to whom in-home long-term care service expenses are to be paid under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated in-home services in calculating the amount of those in-home long-term care service expenses, out of the designated preventive long-term care services (limited to preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation) for insured persons to whom preventive long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated preventive long-term care services in calculating the amount of those preventive long-term care service expenses, or, out of the long-term care health facility services or integrated facility for medical and long-term care services for insured persons to whom facility long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those long-term care health facility services or integrated facility for medical and long-term care services in calculating the amount of those facility long-term care service expenses;
      <sup>machine translation, not official</sup>

      **五**  障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）の規定により自立支援医療費を支給することとされる支給認定に係る障害者等に係る指定自立支援医療のうち当該自立支援医療費の額の算定に係る当該指定自立支援医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定により療養介護医療費を支給することとされる支給決定に係る障害者に係る指定療養介護医療（療養介護に係る指定障害福祉サービス事業者等から提供を受ける療養介護医療をいう。）のうち当該療養介護医療費の額の算定に係る当該指定療養介護医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定により肢体不自由児通所医療費を支給することとされる通所給付決定に係る障害児に係る肢体不自由児通所医療のうち当該肢体不自由児通所医療費の額の算定に係る当該肢体不自由児通所医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定により障害児入所医療費を支給することとされる入所給付決定に係る障害児に係る障害児入所医療のうち当該障害児入所医療費の額の算定に係る当該障害児入所医療に要する費用の額として同法の規定により定める金額に相当する部分
      <sup>art-72-23/par-3/item-5 · https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-5</sup>
      out of the designated medical care for independence support for persons with disabilities, etc. under a payment certification for which medical expenses for independence support are to be paid under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care for independence support in calculating the amount of those medical expenses for independence support, or, out of the designated medical care in recuperative care (meaning medical care in recuperative care provided by a designated disability welfare service provider, etc. for recuperative care) for persons with disabilities under a payment decision for which medical expenses for recuperative care are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care in recuperative care in calculating the amount of those medical expenses for recuperative care; or, out of the outpatient medical care for children with physical disabilities for children with disabilities under an outpatient benefit decision for which outpatient medical expenses for children with physical disabilities are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that outpatient medical care for children with physical disabilities in calculating the amount of those outpatient medical expenses for children with physical disabilities, or, out of the medical care for children with disabilities in residential facilities for children with disabilities under an admission benefit decision for which medical expenses for children with disabilities in residential facilities are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that medical care for children with disabilities in residential facilities in calculating the amount of those medical expenses for children with disabilities in residential facilities;
      <sup>machine translation, not official</sup>

      **六**  難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の規定により特定医療費を支給することとされる支給認定を受けた指定難病の患者に係る指定特定医療のうち当該特定医療費の額の算定に係る当該指定特定医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定により小児慢性特定疾病医療費を支給することとされる医療費支給認定に係る小児慢性特定疾病児童等に係る指定小児慢性特定疾病医療支援のうち当該小児慢性特定疾病医療費の額の算定に係る当該指定小児慢性特定疾病医療支援に要する費用の額として同法の規定により定める金額に相当する部分
      <sup>art-72-23/par-3/item-6 · https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-6</sup>
      out of the designated specified medical care for patients with designated intractable diseases who have received a payment certification for which specified medical expenses are to be paid under the provisions of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated specified medical care in calculating the amount of those specified medical expenses, or, out of the designated medical support for specified pediatric chronic diseases for children, etc. with specified pediatric chronic diseases under a medical expense payment certification for which medical expenses for specified pediatric chronic diseases are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical support for specified pediatric chronic diseases in calculating the amount of those medical expenses for specified pediatric chronic diseases.
      <sup>machine translation, not official</sup>

---

## Cites
- art-72-23/par-1: 第七十二条の十二第三号 → 地方税法 第七十二条の十二第一項第三号 (Article 72-12, paragraph (1), item (iii)), art-72-12/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-3
- art-72-23/par-1/item-2: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-72-23/par-2: 前項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/en/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1
- art-72-23/par-2: 第七十二条の十二第三号 → 地方税法 第七十二条の十二第一項第三号 (Article 72-12, paragraph (1), item (iii)), art-72-12/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-3
- art-72-23/par-2: 法人税法第二十七条 → 法人税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/corporation-tax-act/art-27 · https://japanlaw.org/l/340AC0000000034/art-27
- art-72-23/par-2: 第五十七条第六項から第八項まで → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-72-23/par-2: 第五十七条第六項から第八項まで → 法人税法 第五十七条第七項 (Article 57, paragraph (7)), art-57/par-7 — https://japanlaw.org/en/corporation-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000034/art-57/par-7
- art-72-23/par-2: 第五十七条第六項から第八項まで → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/en/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-72-23/par-2: 第五十九条第五項 → 法人税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/corporation-tax-act/art-59/par-5 · https://japanlaw.org/l/340AC0000000034/art-59/par-5
- art-72-23/par-2: 第六十二条の五第五項 → 法人税法 第六十二条の五第五項 (Article 62-5, paragraph (5)), art-62-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-62-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-5
- art-72-23/par-2: 第六十四条の五 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/en/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5
- art-72-23/par-2: 第六十四条の七 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-72-23/par-2: 第六十四条の八 → 法人税法 第六十四条の八 (Article 64-8), art-64-8 — https://japanlaw.org/en/corporation-tax-act/art-64-8 · https://japanlaw.org/l/340AC0000000034/art-64-8
- art-72-23/par-2: 租税特別措置法第五十五条 → 租税特別措置法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/special-taxation-measures-act/art-55 · https://japanlaw.org/l/332AC0000000026/art-55
- art-72-23/par-2: 同条第一項 → 租税特別措置法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1
- art-72-23/par-2: 第八項 → 租税特別措置法 第五十五条第八項 (Article 55, paragraph (8)), art-55/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/art-55/par-8
- art-72-23/par-3: 前項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2
- art-72-23/par-3/item-1: 国家公務員共済組合法（昭和三十三年法律第百二十八号。防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項 → e-Gov law 333AC0000000128, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- art-72-23/par-3/item-1: この号 → 地方税法 第七十二条の二十三第三項第一号 (Article 72-23, paragraph (3), item (i)), art-72-23/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-1
- art-72-23/par-3/item-1: 国民健康保険法第五十四条の三第一項 → 国民健康保険法 第五十四条の三第一項 (Article 54-3, paragraph (1)), art-54-3/par-1 — https://japanlaw.org/en/national-health-insurance-act/art-54-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-54-3/par-1
- art-72-23/par-3/item-1: 高齢者の医療の確保に関する法律第八十二条第一項 → 高齢者の医療の確保に関する法律 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-82/par-1 · https://japanlaw.org/l/357AC0000000080/art-82/par-1
- art-72-23/par-3/item-2: 同法第十五条の二第一項第一号 → 生活保護法 第十五条の二第一項第一号 (Article 15-2, paragraph (1), item (i)), art-15-2/par-1/item-1 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-1/item-1
- art-72-23/par-3/item-2: 同条第二項 → 生活保護法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-2
- art-72-23/par-3/item-2: 同条第一項第五号 → 生活保護法 第十五条の二第一項第五号 (Article 15-2, paragraph (1), item (v)), art-15-2/par-1/item-5 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-1/item-5
- art-72-23/par-3/item-2: 同条第五項 → 生活保護法 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-5 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-5
- art-72-23/par-3/item-2: 同条第一項第四号 → 生活保護法 第十五条の二第一項第四号 (Article 15-2, paragraph (1), item (iv)), art-15-2/par-1/item-4 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-1/item-4
- art-72-23/par-3/item-2: 同条第四項 → 生活保護法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-4 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-4

## Cited by

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

- 地方税法 第七十二条の五第一項第五号（法人の事業税の非課税所得等の範囲） — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5
- 地方税法 第七十二条の二十三第二項（所得割の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2
- 地方税法 第七十二条の二十三第三項（所得割の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3
- 地方税法 第七十二条の二十三第三項第一号（所得割の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-1
- 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 第七十二条の二十九第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-3
- 地方税法 第七十二条の二十九第五項（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-5 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-5
- 地方税法 第七十二条の四十一第一項（道府県知事の調査による所得割等の更正及び決定） — https://japanlaw.org/en/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1
- 地方税法 第七十二条の四十一第一項第二号（道府県知事の調査による所得割等の更正及び決定） — https://japanlaw.org/en/local-tax-act/art-72-41/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1/item-2
- 地方税法 第七十二条の四十九の十二第一項（個人の事業税の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-1
- 地方税法 附則第八条の四第一項（事業税の非課税） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-4/par-1
- 地方税法 附則第四条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-1
- 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-1
- 地方税法 附則第七条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-3
- 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 附則第五条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-5
- 地方税法 附則第七条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2
- 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-3/par-1
- 地方税法 附則第六条第九項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-9
- 地方税法 附則第六条第十項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-10
- 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-5021-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-2
- 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-5041-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-6/par-2
- 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-5061-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6/par-2

---

## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-066, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-052, 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