# 地方税法 / Local Tax Act — 第七十二条の四十九の十一 (Article 72-49-11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-49-11. 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: 第七十二条の四十九の十一 (Article 72-49-11)（個人の事業税の課税標準） — address `art-72-49-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-49-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-11 - 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. --- ### 第七十二条の四十九の十一（個人の事業税の課税標準） — Tax Base for Individual Enterprise Tax caption: machine translation, not official art-72-49-11 · https://japanlaw.org/en/local-tax-act/art-72-49-11 · https://japanlaw.org/l/325AC0000000226/art-72-49-11 **第一項** 個人の行う事業に対する事業税の課税標準は、当該年度の初日の属する年の前年中における個人の事業の所得による。 art-72-49-11/par-1 · https://japanlaw.org/en/local-tax-act/art-72-49-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-11/par-1 The tax base for enterprise tax on the business conducted by an individual is the income from the individual's business in the year preceding the year in which the first day of the relevant fiscal year falls. machine translation, not official **第二項** 個人が年の中途において事業を廃止した場合における事業税の課税標準は、前項に規定する所得によるほか、当該年の一月一日から事業の廃止の日までの個人の事業の所得による。 art-72-49-11/par-2 · https://japanlaw.org/en/local-tax-act/art-72-49-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-11/par-2 The tax base for enterprise tax in the case where an individual has abolished the business in the middle of a year is, in addition to the income prescribed in the preceding paragraph, the income from the individual's business from January 1 of that year to the day of abolition of the business. machine translation, not official --- ## Cites - art-72-49-11/par-2: 前項 → 地方税法 第七十二条の四十九の十一第一項 (Article 72-49-11, paragraph (1)), art-72-49-11/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-11/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の十一第二項（個人の事業税の課税標準） — https://japanlaw.org/en/local-tax-act/art-72-49-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-11/par-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 第七十二条の四十九の十五第一項（個人の事業税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/art-72-49-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-15/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-20261027T214204-063, 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