# 地方税法 / Local Tax Act — 第七十二条の四 (Article 72-4)

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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: 第七十二条の四 (Article 72-4)（事業税の非課税の範囲） — address `art-72-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-4
- 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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### 第七十二条の四（事業税の非課税の範囲） — Scope of Exemption from Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72-4 · https://japanlaw.org/en/local-tax-act/art-72-4 · https://japanlaw.org/l/325AC0000000226/art-72-4</sup>

    **第一項**  道府県は、国及び次に掲げる法人が行う事業に対しては、事業税を課することができない。
    <sup>art-72-4/par-1 · https://japanlaw.org/en/local-tax-act/art-72-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1</sup>
    A prefecture may not impose enterprise tax on the business conducted by the State or by any of the following corporations:
    <sup>machine translation, not official</sup>

      **一**  都道府県、市町村、特別区、これらの組合及び合併特例区その他政令で定める公共団体
      <sup>art-72-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-1</sup>
      prefectures, municipalities, special wards, associations thereof, special merger districts, and other public bodies specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **一の二**  地方独立行政法人
      <sup>art-72-4/par-1/item-1-2 · https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-1-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-1-2</sup>
      local incorporated administrative agencies;
      <sup>machine translation, not official</sup>

      **二**  法人税法別表第一に規定する独立行政法人
      <sup>art-72-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-2</sup>
      incorporated administrative agencies prescribed in Appended Table I of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **二の二**  国立大学法人等及び日本司法支援センター
      <sup>art-72-4/par-1/item-2-2 · https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-2-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-2-2</sup>
      national university corporations, etc. and the Japan Legal Support Center;
      <sup>machine translation, not official</sup>

      **三**  沖縄振興開発金融公庫、株式会社国際協力銀行、株式会社日本政策金融公庫、日本年金機構、地方住宅供給公社、地方道路公社、土地開発公社、地方公共団体金融機構、地方公共団体情報システム機構、地方税共同機構、福島国際研究教育機構及び国立健康危機管理研究機構
      <sup>art-72-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-3</sup>
      Okinawa Development Finance Corporation, Japan Bank for International Cooperation, Japan Finance Corporation, Japan Pension Service, Local Housing Corporations, Local Road Public Corporations, public land development corporations, Japan Finance Organization for Municipalities, Japan Agency for Local Authority Information Systems, Local Tax Joint Organization, Fukushima Institute for Research, Education and Innovation, and Japan Institute for Health Security;
      <sup>machine translation, not official</sup>

      **四**  医療情報基盤・診療報酬審査支払機構、日本放送協会、日本中央競馬会及び日本下水道事業団
      <sup>art-72-4/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-4</sup>
      Medical Information Infrastructure and Medical Fee Review and Payment Organization, Japan Broadcasting Corporation, Japan Racing Association, and Japan Sewage Works Agency.
      <sup>machine translation, not official</sup>

    **第二項**  道府県は、次に掲げる事業に対しては、事業税を課することができない。
    <sup>art-72-4/par-2 · https://japanlaw.org/en/local-tax-act/art-72-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-2</sup>
    A prefecture may not impose enterprise tax on any of the following businesses:
    <sup>machine translation, not official</sup>

      **一**  林業
      <sup>art-72-4/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-72-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-2/item-1</sup>
      forestry;
      <sup>machine translation, not official</sup>

      **二**  鉱物の掘採事業
      <sup>art-72-4/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-72-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-2/item-2</sup>
      mineral extraction business.
      <sup>machine translation, not official</sup>

    **第三項**  道府県は、農事組合法人（農業協同組合法第七十二条の十三第一項第一号に掲げる者以外の者を組合員とするものにあつては、政令で定めるものに限る。）で農地法（昭和二十七年法律第二百二十九号）第二条第三項各号に掲げる要件の全てを満たしているものが行う農業に対しては、事業税を課することができない。
    <sup>art-72-4/par-3 · https://japanlaw.org/en/local-tax-act/art-72-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-3</sup>
    A prefecture may not impose enterprise tax on agriculture conducted by an agricultural producers' cooperative corporation (in the case of one whose members include persons other than those listed in Article 72-13, paragraph (1), item (i) of the Agricultural Co-operatives Act, limited to those specified by Cabinet Order) that satisfies all of the requirements listed in the items of Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952).
    <sup>machine translation, not official</sup>

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## Cites
- art-72-4/par-1/item-2: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000034/appdx-1
- art-72-4/par-3: 農業協同組合法第七十二条の十三第一項第一号 → e-Gov law 322AC0000000132, 第七十二条の十三第一項第一号 (Article 72-13, paragraph (1), item (i)), art-72-13/par-1/item-1 — not held in this collection
- art-72-4/par-3: 農地法（昭和二十七年法律第二百二十九号）第二条第三項 → e-Gov law 327AC0000000229, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection

## Cited by

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

- 地方税法 第七十二条の二第一項第一号ロ（事業税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1/sub-2
- 地方税法 第七十二条の二の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/en/local-tax-act/art-72-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-1
- 地方税法 第七十二条の十三第五項第四号イ（事業年度） — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-4/sub-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4/sub-1
- 地方税法 第七十二条の十三第五項第四号ロ（事業年度） — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-4/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4/sub-2
- 地方税法 第七十二条の十三第五項第四号ハ（事業年度） — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-4/sub-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4/sub-3
- 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 附則第五条第一項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-1
- 地方税法 附則第六条第二項（地方税法の一部改正） — https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-2
- 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-2
- 地方税法 附則第三条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-5
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-7/par-1

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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-20261027T214204-048, 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