# 地方税法 / Local Tax Act — 第七百一条の四十三 (Article 701-43)

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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: 第七百一条の四十三 (Article 701-43)（事業所税の免税点） — address `art-701-43`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-43
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-43
- 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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### 第七百一条の四十三（事業所税の免税点） — Tax Exemption Threshold for Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-43 · https://japanlaw.org/ja/local-tax-act/art-701-43 · https://japanlaw.org/l/325AC0000000226/art-701-43</sup>

    **第一項**  指定都市等は、同一の者が当該指定都市等の区域内において行う事業に係る各事業所等（次項に規定する事業所等に該当するものを除く。）について、当該各事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。）の合計面積が千平方メートル以下である場合には資産割を、当該各事業所等の従業者（同条の規定の適用に係る者を除く。）の数の合計数が百人以下である場合には従業者割を課することができない。
    <sup>art-701-43/par-1 · https://japanlaw.org/ja/local-tax-act/art-701-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-1</sup>
    A designated city, etc. may not impose the asset levy, with respect to the offices or places of business (excluding those falling under the offices or places of business prescribed in the following paragraph) relating to a business conducted within the area of the designated city, etc. by the same person, where the total floor area of places of business of those offices or places of business (excluding those subject to the provisions of Article 701-34) is 1,000 square meters or less, or the worker levy where the total number of workers of those offices or places of business (excluding persons to whom the provisions of Article 701-34 apply) is 100 or fewer.
    <sup>machine translation, not official</sup>

    **第二項**  指定都市等は、中小企業団体の組織に関する法律第三条第一項第六号に規定する企業組合又は同項第七号に規定する協業組合（以下本項において「企業組合等」という。）が当該指定都市等の区域内において行う事業に係る各事業所等のうち、当該事業所等に係る事業所用家屋が当該企業組合等の組合員が組合員となつた際その者の事業の用に供されていたものであり、かつ、その者がその後引き続き当該事業所等において行われる事業の主宰者として当該企業組合等の事業に従事しているものその他これに準ずるものとして政令で定める事業所等に該当するものについては、事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。）が千平方メートル以下であるものにあつては資産割を、従業者（同条の規定の適用に係る者を除く。）の数が百人以下であるものにあつては従業者割を課することができない。
    <sup>art-701-43/par-2 · https://japanlaw.org/ja/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2</sup>
    A designated city, etc. may not impose the asset levy, among the offices or places of business relating to a business conducted within the area of the designated city, etc. by an enterprise association prescribed in Article 3, paragraph (1), item (vi) of the Act on the Organization of Small and Medium-sized Enterprise Association or a collaborative association prescribed in item (vii) of that paragraph (hereinafter in this paragraph referred to as an "enterprise association, etc."), on those that fall under an office or place of business whose house used as an office or place of business was in use for the business of a member of the enterprise association, etc. when that member became a member, and for which that member has since continued to engage in the business of the enterprise association, etc. as the person who runs the business conducted at that office or place of business, or under any other office or place of business specified by Cabinet Order as equivalent thereto, where the floor area of places of business (excluding those subject to the provisions of Article 701-34) is 1,000 square meters or less, or the worker levy on those where the number of workers (excluding persons to whom the provisions of Article 701-34 apply) is 100 or fewer.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の場合において、第一項に規定する事業所床面積の合計面積及び第二項に規定する事業所床面積が千平方メートル以下であるかどうか並びに第一項に規定する従業者の数の合計数及び第二項に規定する従業者の数が百人以下であるかどうかの判定は課税標準の算定期間の末日の現況によるものとする。
    <sup>art-701-43/par-3 · https://japanlaw.org/ja/local-tax-act/art-701-43/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-3</sup>
    In the case of the preceding two paragraphs, whether the total floor area of places of business prescribed in paragraph (1) and the floor area of places of business prescribed in paragraph (2) are 1,000 square meters or less, and whether the total number of workers prescribed in paragraph (1) and the number of workers prescribed in paragraph (2) are 100 or fewer, are determined according to the situation on the last day of the computation period of the tax base.
    <sup>machine translation, not official</sup>

    **第四項**  前項の場合において、第一項に規定する従業者の数の合計数及び第二項に規定する従業者の数が百人以下であるかどうかの判定の基礎となる事業所等のうち、課税標準の算定期間中を通じて従業者の数に著しい変動がある事業所等として政令で定めるもの（当該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を除く。）については、当該課税標準の算定期間に属する各月の末日現在における従業者の数を合計した数を当該課税標準の算定期間の月数で除して得た数をもつて前項の課税標準の算定期間の末日現在の従業者の数とみなす。
    <sup>art-701-43/par-4 · https://japanlaw.org/ja/local-tax-act/art-701-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-4</sup>
    In the case of the preceding paragraph, for an office or place of business, among those serving as the basis for determining whether the total number of workers prescribed in paragraph (1) and the number of workers prescribed in paragraph (2) are 100 or fewer, that is specified by Cabinet Order as one in which the number of workers fluctuates significantly throughout the computation period of the tax base (excluding an office or place of business closed in the middle of that computation period of the tax base), the number obtained by totaling the number of workers as of the last day of each month belonging to that computation period of the tax base and dividing the total by the number of months in that computation period of the tax base is deemed to be the number of workers as of the last day of the computation period of the tax base referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第五項**  前項の月数は、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-701-43/par-5 · https://japanlaw.org/ja/local-tax-act/art-701-43/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-5</sup>
    The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
    <sup>machine translation, not official</sup>

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## Cites
- art-701-43/par-1: 次項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2
- art-701-43/par-1: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34
- art-701-43/par-2: 中小企業団体の組織に関する法律第三条第一項第六号 → e-Gov law 332AC0000000185, 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — not held in this collection
- art-701-43/par-2: 同項第七号 → e-Gov law 332AC0000000185, 第三条第一項第七号 (Article 3, paragraph (1), item (vii)), art-3/par-1/item-7 — not held in this collection
- art-701-43/par-2: 本項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2
- art-701-43/par-2: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34
- art-701-43/par-3: 前二項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-1
- art-701-43/par-3: 前二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2
- art-701-43/par-4: 前項 → 地方税法 第七百一条の四十三第三項 (Article 701-43, paragraph (3)), art-701-43/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-3
- art-701-43/par-4: 第一項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-1
- art-701-43/par-4: 第二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2
- art-701-43/par-5: 前項 → 地方税法 第七百一条の四十三第四項 (Article 701-43, paragraph (4)), art-701-43/par-4 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-4

## Cited by

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

- 地方税法 第七百一条の三十一第一項第五号（用語の意義） — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
- 地方税法 第七百一条の四十三第一項（事業所税の免税点） — https://japanlaw.org/ja/local-tax-act/art-701-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-1
- 地方税法 第七百一条の四十三第二項（事業所税の免税点） — https://japanlaw.org/ja/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2
- 地方税法 第七百一条の四十三第三項（事業所税の免税点） — https://japanlaw.org/ja/local-tax-act/art-701-43/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-3
- 地方税法 第七百一条の四十三第四項（事業所税の免税点） — https://japanlaw.org/ja/local-tax-act/art-701-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-4
- 地方税法 第七百一条の四十三第五項（事業所税の免税点） — https://japanlaw.org/ja/local-tax-act/art-701-43/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-5
- 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 附則第三十二条の四第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-2
- 地方税法 附則第七十八条第十三項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-13
- 地方税法 附則第十五条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-3

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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-20261027T214204-037, translated 2026-10-28
- 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