# 地方税法 / Local Tax Act — 第五十一条 (Article 51) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-51. 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: 第五十一条 (Article 51)（法人税割の税率） — address `art-51` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-51 - 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. --- ### 第五十一条（法人税割の税率） — Tax Rate of the Corporation Tax Levy caption: machine translation, not official art-51 · https://japanlaw.org/ja/local-tax-act/art-51 · https://japanlaw.org/l/325AC0000000226/art-51 **第一項** 法人税割の標準税率は、百分の一とする。ただし、標準税率を超える税率で課する場合においても、百分の二を超えることができない。 art-51/par-1 · https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 The standard tax rate of the corporation tax levy is 1/100; provided, however, that even where the levy is imposed at a tax rate exceeding the standard tax rate, the rate must not exceed 2/100. machine translation, not official **第二項** 法人税割の税率は、第五十三条第一項に規定する法人税額の課税標準の算定期間の末日現在における税率による。 art-51/par-2 · https://japanlaw.org/ja/local-tax-act/art-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-51/par-2 The tax rate of the corporation tax levy is the tax rate as of the last day of the computation period of the tax base of the corporation tax amount prescribed in Article 53, paragraph (1). machine translation, not official --- ## Cites - art-51/par-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-2/par-3 - 地方税法 附則第三条第一項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-1 - 地方税法 附則第三条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-3/par-3 - 地方税法 附則第二条第五項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-5 - 地方税法 附則第二条第四項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-4 - 地方税法 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - 地方税法 附則第三条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-10 - 地方税法 附則第四条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/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-20261027T214204-032, 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