# 地方税法 / Local Tax Act — 第七十二条の十六 (Article 72-16)

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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: 第七十二条の十六 (Article 72-16)（純支払利子の算定の方法） — address `art-72-16`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-16
- 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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### 第七十二条の十六（純支払利子の算定の方法） — Method of Calculating Net Interest Paid
<sup>caption: machine translation, not official</sup>
<sup>art-72-16 · https://japanlaw.org/ja/local-tax-act/art-72-16 · https://japanlaw.org/l/325AC0000000226/art-72-16</sup>

    **第一項**  第七十二条の十四の各事業年度の純支払利子は、各事業年度の支払利子の額（当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支払われるもので政令で定めるものに限る。）の合計額から当該合計額を限度として各事業年度の受取利子の額（当該事業年度の法人税の所得の計算上益金の額に算入されるものに限る。）の合計額を控除した金額による。
    <sup>art-72-16/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-1</sup>
    The net interest paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the amounts of interest paid for each business year (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the amounts of interest received for each business year (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.
    <sup>machine translation, not official</sup>

    **第二項**  前項の支払利子とは、法人が各事業年度において支払う負債の利子（これに準ずるものとして政令で定めるものを含む。）をいう。
    <sup>art-72-16/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-2</sup>
    The interest paid in the preceding paragraph means interest on debts that a corporation pays in each business year (including those specified by Cabinet Order as similar thereto).
    <sup>machine translation, not official</sup>

    **第三項**  第一項の受取利子とは、法人が各事業年度において支払を受ける利子（これに準ずるものとして政令で定めるものを含む。）をいう。
    <sup>art-72-16/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-3</sup>
    The interest received in paragraph (1) means interest that a corporation receives in each business year (including those specified by Cabinet Order as similar thereto).
    <sup>machine translation, not official</sup>

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## Cites
- art-72-16/par-1: 第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/ja/local-tax-act/art-72-14 · https://japanlaw.org/l/325AC0000000226/art-72-14
- art-72-16/par-2: 前項 → 地方税法 第七十二条の十六第一項 (Article 72-16, paragraph (1)), art-72-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-1
- art-72-16/par-3: 第一項 → 地方税法 第七十二条の十六第一項 (Article 72-16, paragraph (1)), art-72-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-1

## Cited by

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

- 地方税法 第七十二条の十六第二項（純支払利子の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-2
- 地方税法 第七十二条の十六第三項（純支払利子の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-3
- 地方税法 第七十二条の二十四の六第一項（課税標準の算定の細目） — https://japanlaw.org/ja/local-tax-act/art-72-24-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-6/par-1
- 地方税法 第七十二条の二十六第一項（事業年度の期間が六月を超える法人等の中間申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1
- 地方税法 第七十二条の二十九第一項（清算中の法人の各事業年度の申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-1
- 地方税法 第七十二条の三十第一項（通算子法人が事業年度の中途において解散をした場合等の申告の特例） — https://japanlaw.org/ja/local-tax-act/art-72-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-30/par-1
- 地方税法 附則第二十三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3321-26/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/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-20261027T214204-051, 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