# 地方税法 / Local Tax Act — 第七十二条の七十六 (Article 72-76) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-76. 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: 第七十二条の七十六 (Article 72-76) — address `art-72-76` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-76 - 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. --- ### 第七十二条の七十六 art-72-76 · https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76 **第一項** 道府県は、政令で定めるところにより、当該道府県内の市町村に対し、次の各号に掲げる道府県の区分に応じ、当該各号に定める額に政令で定める率を乗じて得た額を統計法（平成十九年法律第五十三号）第二条第四項に規定する基幹統計である経済構造統計（総務省令で定めるものに限る。）の最近に公表された結果による各市町村の従業者数で按分して得た額を交付するものとする。 art-72-76/par-1 · https://japanlaw.org/en/local-tax-act/art-72-76/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1 A prefecture is, as provided by Cabinet Order, to pay to the municipalities within that prefecture, according to the category of prefecture listed in each of the following items, an amount obtained by multiplying the amount specified in the respective item by a rate specified by Cabinet Order and apportioning the result by the number of workers in each municipality based on the most recently published results of the economic structure statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act (Act No. 53 of 2007). machine translation, not official **一** 第七十二条の二十四の七第九項の規定により同条第一項から第五項までに規定する標準税率（以下この号において「標準税率」という。）を超える税率で事業税を課する道府県　当該道府県に納付された法人の行う事業に対する事業税の額に相当する額から当該額に当該道府県が標準税率を超えて課する部分に相当する額の割合として政令で定めるところにより算定した率を乗じて得た額を控除した額 art-72-76/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72-76/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1/item-1 a prefecture that, pursuant to Article 72-24-7, paragraph (9), imposes enterprise tax at a rate exceeding the standard tax rate prescribed in paragraphs (1) through (5) of that Article (hereinafter in this item referred to as the "standard tax rate"): the amount obtained by deducting, from the amount equivalent to the amount of enterprise tax on business conducted by corporations paid to that prefecture, the amount obtained by multiplying that amount by the rate calculated as provided by Cabinet Order as the proportion of the amount equivalent to the portion that that prefecture imposes in excess of the standard tax rate; machine translation, not official **二** 前号に掲げる道府県以外の道府県　当該道府県に納付された法人の行う事業に対する事業税の額に相当する額 art-72-76/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72-76/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1/item-2 a prefecture other than the prefecture listed in the preceding item: the amount equivalent to the amount of enterprise tax on business conducted by corporations paid to that prefecture. machine translation, not official --- ## Cites - art-72-76/par-1: 統計法（平成十九年法律第五十三号）第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-72-76/par-1/item-1: 第七十二条の二十四の七第九項 → 地方税法 第七十二条の二十四の七第九項 (Article 72-24-7, paragraph (9)), art-72-24-7/par-9 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9 - art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2 - art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3 - art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4 - art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - art-72-76/par-1/item-1: この号 → 地方税法 第七十二条の七十六第一項第一号 (Article 72-76, paragraph (1), item (i)), art-72-76/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-76/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1/item-1 - art-72-76/par-1/item-2: 前号 → 地方税法 第七十二条の七十六第一項第一号 (Article 72-76, paragraph (1), item (i)), art-72-76/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-76/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1/item-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の七十六第一項第一号 — https://japanlaw.org/en/local-tax-act/art-72-76/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1/item-1 - 地方税法 第七十二条の七十六第一項第二号 — https://japanlaw.org/en/local-tax-act/art-72-76/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1/item-2 - 地方税法 第七百三十四条第四項（都における普通税の特例） — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-1 - 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-2 - 地方税法 附則第六条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3 - 地方税法 附則第六条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-4 --- ## 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-20261027T202151-086, 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