# 地方税法 / Local Tax Act — 第七百一条の四十 (Article 701-40)

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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: 第七百一条の四十 (Article 701-40)（事業所税の課税標準） — address `art-701-40`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-40
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-40
- 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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### 第七百一条の四十（事業所税の課税標準） — Tax Base of Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-40 · https://japanlaw.org/ja/local-tax-act/art-701-40 · https://japanlaw.org/l/325AC0000000226/art-701-40</sup>

    **第一項**  事業所税の課税標準は、資産割にあつては、課税標準の算定期間の末日現在における事業所床面積（当該課税標準の算定期間の月数が十二月に満たない場合には、当該事業所床面積を十二で除して得た面積に当該課税標準の算定期間の月数を乗じて得た面積。次項において同じ。）とし、従業者割にあつては、課税標準の算定期間中に支払われた従業者給与総額とする。
    <sup>art-701-40/par-1 · https://japanlaw.org/ja/local-tax-act/art-701-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-1</sup>
    The tax base of the business office tax is, for the asset levy, the floor area of places of business as of the last day of the computation period of the tax base (where the number of months in the computation period of the tax base is less than 12, the area obtained by dividing that floor area of places of business by 12 and multiplying the result by the number of months in that computation period of the tax base; the same applies in the following paragraph), and, for the worker levy, the total salaries of workers paid during the computation period of the tax base.
    <sup>machine translation, not official</sup>

    **第二項**  次の各号に掲げる事業所等において行う事業に対して課する資産割の課税標準は、前項の規定にかかわらず、それぞれ当該各号に定める面積とする。
    <sup>art-701-40/par-2 · https://japanlaw.org/ja/local-tax-act/art-701-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2</sup>
    The tax base of the asset levy imposed on a business conducted at an office or place of business listed in the following items is, notwithstanding the preceding paragraph, the area specified in the relevant item.
    <sup>machine translation, not official</sup>

      **一**  課税標準の算定期間の中途において新設された事業所等（第三号の事業所等を除く。）　当該課税標準の算定期間の末日における事業所床面積に当該新設の日の属する月の翌月から当該課税標準の算定期間の末日の属する月までの月数の当該課税標準の算定期間の月数に対する割合を乗じて得た面積
      <sup>art-701-40/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-701-40/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-1</sup>
      An office or place of business newly established in the middle of the computation period of the tax base (excluding an office or place of business set forth in item (iii)): the area obtained by multiplying the floor area of places of business as of the last day of that computation period of the tax base by the ratio of the number of months from the month following the month containing the date of that new establishment to the month containing the last day of that computation period of the tax base, to the number of months in that computation period of the tax base
      <sup>machine translation, not official</sup>

      **二**  課税標準の算定期間の中途において廃止された事業所等（次号の事業所等を除く。）　当該廃止の日における事業所床面積に当該課税標準の算定期間の開始の日の属する月から当該廃止の日の属する月までの月数の当該課税標準の算定期間の月数に対する割合を乗じて得た面積
      <sup>art-701-40/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-701-40/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-2</sup>
      An office or place of business closed in the middle of the computation period of the tax base (excluding an office or place of business set forth in the following item): the area obtained by multiplying the floor area of places of business as of the date of that closure by the ratio of the number of months from the month containing the first day of that computation period of the tax base to the month containing the date of that closure, to the number of months in that computation period of the tax base
      <sup>machine translation, not official</sup>

      **三**  課税標準の算定期間の中途において新設された事業所等で当該課税標準の算定期間の中途において廃止されたもの　当該廃止の日における事業所床面積に当該新設の日の属する月の翌月から当該廃止の日の属する月までの月数の当該課税標準の算定期間の月数に対する割合を乗じて得た面積
      <sup>art-701-40/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-701-40/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-3</sup>
      An office or place of business newly established in the middle of the computation period of the tax base and closed in the middle of that computation period of the tax base: the area obtained by multiplying the floor area of places of business as of the date of that closure by the ratio of the number of months from the month following the month containing the date of that new establishment to the month containing the date of that closure, to the number of months in that computation period of the tax base
      <sup>machine translation, not official</sup>

    **第三項**  前二項の課税標準の算定期間の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
    <sup>art-701-40/par-3 · https://japanlaw.org/ja/local-tax-act/art-701-40/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-3</sup>
    The number of months in the computation period of the tax base under the preceding two paragraphs is calculated according to the calendar, and a fraction of less than one month is treated as one month.
    <sup>machine translation, not official</sup>

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## Cites
- art-701-40/par-1: 次項 → 地方税法 第七百一条の四十第二項 (Article 701-40, paragraph (2)), art-701-40/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2
- art-701-40/par-2: 前項 → 地方税法 第七百一条の四十第一項 (Article 701-40, paragraph (1)), art-701-40/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-1
- art-701-40/par-2/item-1: 第三号 → 地方税法 第七百一条の四十第二項第三号 (Article 701-40, paragraph (2), item (iii)), art-701-40/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-3
- art-701-40/par-2/item-2: 次号 → 地方税法 第七百一条の四十第二項第三号 (Article 701-40, paragraph (2), item (iii)), art-701-40/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-3
- art-701-40/par-3: 前二項 → 地方税法 第七百一条の四十第一項 (Article 701-40, paragraph (1)), art-701-40/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-1
- art-701-40/par-3: 前二項 → 地方税法 第七百一条の四十第二項 (Article 701-40, paragraph (2)), art-701-40/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2

## Cited by

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

- 地方税法 第七百一条の四十第一項（事業所税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-701-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-1
- 地方税法 第七百一条の四十第二項（事業所税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2
- 地方税法 第七百一条の四十第二項第一号（事業所税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-1
- 地方税法 第七百一条の四十第二項第二号（事業所税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-2
- 地方税法 第七百一条の四十第三項（事業所税の課税標準） — https://japanlaw.org/ja/local-tax-act/art-701-40/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-3
- 地方税法 第七百一条の四十四第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-701-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-44/par-1
- 地方税法 附則第十五条第一項（事業所税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1
- 地方税法 附則第十一条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3551-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-2

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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-20261027T214204-163, 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