# 地方税法 / Local Tax Act — 第七十二条の四十九の十七 (Article 72-49-17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-49-17. 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十七 (Article 72-49-17)（個人の事業税の標準税率等） — address `art-72-49-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-49-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-17 - 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十七（個人の事業税の標準税率等） — Standard Tax Rates, etc. for Individual Enterprise Tax caption: machine translation, not official art-72-49-17 · https://japanlaw.org/en/local-tax-act/art-72-49-17 · https://japanlaw.org/l/325AC0000000226/art-72-49-17 **第一項** 個人の行う事業に対する事業税の額は、次の各号に掲げる区分に応じ、それぞれ当該各号に定める金額とする。 art-72-49-17/par-1 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1 The amount of enterprise tax on business conducted by individuals is the amount specified in each of the following items according to the category listed in that item. machine translation, not official **一** 第一種事業を行う個人　所得に百分の五の標準税率によつて定めた率を乗じて得た金額 art-72-49-17/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1/item-1 an individual conducting a type 1 business: the amount obtained by multiplying income by a rate determined by a standard tax rate of 5 percent; machine translation, not official **二** 第二種事業を行う個人　所得に百分の四の標準税率によつて定めた率を乗じて得た金額 art-72-49-17/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1/item-2 an individual conducting a type 2 business: the amount obtained by multiplying income by a rate determined by a standard tax rate of 4 percent; machine translation, not official **三** 第三種事業（次号に掲げるものを除く。）を行う個人　所得に百分の五の標準税率によつて定めた率を乗じて得た金額 art-72-49-17/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1/item-3 an individual conducting a type 3 business (excluding those listed in the following item): the amount obtained by multiplying income by a rate determined by a standard tax rate of 5 percent; machine translation, not official **四** 第三種事業のうち第七十二条の二第十項第五号及び第七号に掲げる事業を行う個人　所得に百分の三の標準税率によつて定めた率を乗じて得た金額 art-72-49-17/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1/item-4 an individual conducting, among type 3 businesses, the businesses listed in Article 72-2, paragraph (10), items (v) and (vii): the amount obtained by multiplying income by a rate determined by a standard tax rate of 3 percent. machine translation, not official **第二項** 前項の規定により区分された事業を併せて行う場合における同項各号に掲げる税率を適用すべき所得は、当該個人の事業の所得をそれぞれの事業につき第七十二条の四十九の十二第一項から第三項までの規定によつて計算した所得金額に按分して算定するものとする。 art-72-49-17/par-2 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-2 Where businesses classified pursuant to the provisions of the preceding paragraph are conducted concurrently, the income to which the tax rates set out in the items of that paragraph are to be applied is to be calculated by apportioning the income of the business of that individual in proportion to the amounts of income calculated for each of the businesses under Article 72-49-12, paragraphs (1) through (3). machine translation, not official **第三項** 道府県は、第一項に規定する標準税率を超える税率で事業税を課する場合には、同項各号に掲げる区分に応ずる当該各号に定める率に、それぞれ一・一を乗じて得た率を超える税率で課することができない。 art-72-49-17/par-3 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-3 Where a prefecture imposes enterprise tax at a tax rate exceeding the standard tax rate prescribed in paragraph (1), it must not impose the tax at a rate exceeding the rate obtained by multiplying the rate specified in the relevant item by 1.1 for each of the categories set out in the items of that paragraph. machine translation, not official **第四項** 道府県が第七十二条の四十九の十五の規定によつて事業税を課する場合における税率は、第一項及び前項の税率による場合における負担と著しく均衡を失することのないようにしなければならない。 art-72-49-17/par-4 · https://japanlaw.org/en/local-tax-act/art-72-49-17/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-4 Where a prefecture imposes enterprise tax pursuant to the provisions of Article 72-49-15, the tax rate must be made so as not to be significantly out of balance with the burden in the case of the tax rates under paragraph (1) and the preceding paragraph. machine translation, not official --- ## Cites - art-72-49-17/par-1/item-3: 次号 → 地方税法 第七十二条の四十九の十七第一項第四号 (Article 72-49-17, paragraph (1), item (iv)), art-72-49-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1/item-4 - art-72-49-17/par-1/item-4: 第七十二条の二第十項第五号 → 地方税法 第七十二条の二第十項第五号 (Article 72-2, paragraph (10), item (v)), art-72-2/par-10/item-5 — https://japanlaw.org/en/local-tax-act/art-72-2/par-10/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-10/item-5 - art-72-49-17/par-1/item-4: 第七号 → 地方税法 第七十二条の二第十項第七号 (Article 72-2, paragraph (10), item (vii)), art-72-2/par-10/item-7 — https://japanlaw.org/en/local-tax-act/art-72-2/par-10/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-10/item-7 - art-72-49-17/par-2: 前項 → 地方税法 第七十二条の四十九の十七第一項 (Article 72-49-17, paragraph (1)), art-72-49-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1 - art-72-49-17/par-2: 第七十二条の四十九の十二第一項から第三項まで → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-1 - art-72-49-17/par-2: 第七十二条の四十九の十二第一項から第三項まで → 地方税法 第七十二条の四十九の十二第二項 (Article 72-49-12, paragraph (2)), art-72-49-12/par-2 — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-2 - art-72-49-17/par-2: 第七十二条の四十九の十二第一項から第三項まで → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-3 - art-72-49-17/par-3: 第一項 → 地方税法 第七十二条の四十九の十七第一項 (Article 72-49-17, paragraph (1)), art-72-49-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1 - art-72-49-17/par-4: 第七十二条の四十九の十五 → 地方税法 第七十二条の四十九の十五 (Article 72-49-15), art-72-49-15 — https://japanlaw.org/en/local-tax-act/art-72-49-15 · https://japanlaw.org/l/325AC0000000226/art-72-49-15 - art-72-49-17/par-4: 第一項 → 地方税法 第七十二条の四十九の十七第一項 (Article 72-49-17, paragraph (1)), art-72-49-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1 - art-72-49-17/par-4: 前項 → 地方税法 第七十二条の四十九の十七第三項 (Article 72-49-17, paragraph (3)), art-72-49-17/par-3 — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の十七第一項第三号（個人の事業税の標準税率等） — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-1/item-3 - 地方税法 第七十二条の四十九の十七第二項（個人の事業税の標準税率等） — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-2 - 地方税法 第七十二条の四十九の十七第三項（個人の事業税の標準税率等） — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-3 - 地方税法 第七十二条の四十九の十七第四項（個人の事業税の標準税率等） — https://japanlaw.org/en/local-tax-act/art-72-49-17/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-4 - 地方税法 第七十二条の五十四第二項（二以上の道府県において個人の行う事業に対する事業税の課税標準とすべき所得） — https://japanlaw.org/en/local-tax-act/art-72-54/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-54/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-20261027T202151-081, 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-20261027T202151-081, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-064, 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