# 地方税法 / Local Tax Act — 第七十二条の二十一 (Article 72-21) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-21. 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: 第七十二条の二十一 (Article 72-21)（資本割の課税標準の算定の方法） — address `art-72-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-21 - 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. --- ### 第七十二条の二十一（資本割の課税標準の算定の方法） — Method of Calculating the Tax Base for the Capital Levy caption: machine translation, not official art-72-21 · https://japanlaw.org/ja/local-tax-act/art-72-21 · https://japanlaw.org/l/325AC0000000226/art-72-21 **第一項** 第七十二条の十二第二号の各事業年度の資本金等の額は、各事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額と、当該事業年度前の各事業年度（以下この項において「過去事業年度」という。）の第一号に掲げる金額の合計額から過去事業年度の第二号及び第三号に掲げる金額の合計額を控除した金額に、当該事業年度中の第一号に掲げる金額を加算し、これから当該事業年度中の第三号に掲げる金額を減算した金額との合計額とする。ただし、清算中の法人については、第四項に規定する場合を除き、当該額は、ないものとみなす。 art-72-21/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 The amount of stated capital, etc. for each business year referred to in Article 72-12, item (ii) is the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years") the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year; provided, however, that for a corporation in liquidation, except in the case prescribed in paragraph (4), that amount is deemed to be nil. machine translation, not official **一** 平成二十二年四月一日以後に、会社法第四百四十六条に規定する剰余金（同法第四百四十七条又は第四百四十八条の規定により資本金の額又は資本準備金の額を減少し、剰余金として計上したものを除き、総務省令で定めるものに限る。）を同法第四百五十条の規定により資本金とし、又は同法第四百四十八条第一項第二号の規定により利益準備金の額の全部若しくは一部を資本金とした金額 art-72-21/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-1 the amount that, on or after April 1, 2010, was converted into stated capital out of surplus prescribed in Article 446 of the Companies Act (excluding that recorded as surplus after reducing the amount of stated capital or capital reserves pursuant to Article 447 or Article 448 of that Act, and limited to that specified by Order of the Ministry of Internal Affairs and Communications) pursuant to Article 450 of that Act, or out of all or part of the amount of retained earnings reserves pursuant to Article 448, paragraph (1), item (ii) of that Act; machine translation, not official **二** 平成十三年四月一日から平成十八年四月三十日までの間に、資本又は出資の減少（金銭その他の資産を交付したものを除く。）による資本の欠損の塡補に充てた金額並びに会社法の施行に伴う関係法律の整備等に関する法律（以下この号において「会社法整備法」という。）第六十四条の規定による改正前の商法（以下この号において「旧商法」という。）第二百八十九条第一項及び第二項（これらの規定を会社法整備法第一条の規定による廃止前の有限会社法（以下この号において「旧有限会社法」という。）第四十六条において準用する場合を含む。）に規定する資本準備金による旧商法第二百八十九条第一項及び第二項第二号（これらの規定を旧有限会社法第四十六条において準用する場合を含む。）に規定する資本の欠損の塡補に充てた金額 art-72-21/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-2 the amount applied, during the period from April 1, 2001 to April 30, 2006, to cover a capital deficit through a reduction in capital or capital contributions (excluding where money or other assets were delivered), and the amount applied, out of the capital reserves prescribed in Article 289, paragraphs (1) and (2) of the Commercial Code prior to its amendment by Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter in this item referred to as the "Companies Act Arrangement Act") (hereinafter in this item referred to as the "former Commercial Code") (including where these provisions are applied mutatis mutandis pursuant to Article 46 of the Limited Liability Companies Act prior to its repeal by Article 1 of the Companies Act Arrangement Act (hereinafter in this item referred to as the "former Limited Liability Companies Act")), to cover the capital deficit prescribed in Article 289, paragraph (1) and paragraph (2), item (ii) of the former Commercial Code (including where these provisions are applied mutatis mutandis pursuant to Article 46 of the former Limited Liability Companies Act); machine translation, not official **三** 平成十八年五月一日以後に、会社法第四百四十六条に規定する剰余金（同法第四百四十七条又は第四百四十八条の規定により資本金の額又は資本準備金の額を減少し、剰余金として計上したもので総務省令で定めるものに限る。）を同法第四百五十二条の規定により総務省令で定める損失の塡補に充てた金額 art-72-21/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-3 the amount of surplus prescribed in Article 446 of the Companies Act (limited to that recorded as surplus after reducing the amount of stated capital or capital reserves pursuant to Article 447 or Article 448 of that Act and specified by Order of the Ministry of Internal Affairs and Communications) that, on or after May 1, 2006, was applied, pursuant to Article 452 of that Act, to cover a loss specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 前項本文の規定にかかわらず、同項本文の規定により計算した金額が、各事業年度終了の日における資本金の額及び資本準備金の額の合算額又は出資金の額に満たない場合には、第七十二条の十二第二号の各事業年度の資本金等の額は、各事業年度終了の日における資本金の額及び資本準備金の額の合算額又は出資金の額とする。 art-72-21/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-2 Notwithstanding the main clause of the preceding paragraph, where the amount calculated pursuant to the main clause of that paragraph is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year, the amount of stated capital, etc. for each business year referred to in Article 72-12, item (ii) is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year. machine translation, not official **第三項** 事業年度が一年に満たない場合における前二項の規定の適用については、第一項中「減算した金額との合計額」とあるのは「減算した金額との合計額に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、前項中「とする」とあるのは「に当該事業年度の月数を乗じて得た額を十二で除して計算した金額とする」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。 art-72-21/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-3 With respect to the application of the preceding two paragraphs where a business year is less than one year, the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in paragraph (1) is deemed to be replaced with "the amount calculated by dividing by 12 the amount obtained by multiplying the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year by the number of months in that business year", and the phrase "is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year" in the preceding paragraph is deemed to be replaced with "is the amount calculated by dividing by 12 the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year by the number of months in that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded. machine translation, not official **第四項** 通算子法人が事業年度の中途において解散をした場合（破産手続開始の決定を受けた場合を除く。第九項において同じ。）の当該事業年度における第一項及び第二項の規定の適用については、第一項中「減算した金額との合計額」とあるのは「減算した金額との合計額に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、第二項中「とする」とあるのは「に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額とする」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。 art-72-21/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-4 With respect to the application of paragraphs (1) and (2) for a business year in the course of which a group tax sharing subsidiary corporation is dissolved (excluding where it has received an order commencing bankruptcy proceedings; the same applies in paragraph (9)), the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in paragraph (1) is deemed to be replaced with "the amount calculated by dividing by 12 the amount obtained by multiplying the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year by the number of months in the period from the first day of that business year to the date of dissolution", and the phrase "is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year" in paragraph (2) is deemed to be replaced with "is the amount calculated by dividing by 12 the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year by the number of months in the period from the first day of that business year to the date of dissolution". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded. machine translation, not official **第五項** 清算中の通算子法人が事業年度の中途において継続した場合の当該事業年度における第一項及び第二項の規定の適用については、第一項中「減算した金額との合計額」とあるのは「減算した金額との合計額に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、第二項中「とする」とあるのは「に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額とする」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。 art-72-21/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-5 With respect to the application of paragraphs (1) and (2) for a business year in the course of which a group tax sharing subsidiary corporation in liquidation continues, the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in paragraph (1) is deemed to be replaced with "the amount calculated by dividing by 12 the amount obtained by multiplying the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year by the number of months in the period from the date of continuation to the last day of that business year", and the phrase "is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year" in paragraph (2) is deemed to be replaced with "is the amount calculated by dividing by 12 the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year by the number of months in the period from the date of continuation to the last day of that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded. machine translation, not official **第六項** 第一号に掲げる金額のうちに第二号に掲げる金額の占める割合が百分の五十を超える内国法人の資本割の課税標準の算定については、資本金等の額から、当該資本金等の額に第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額を控除するものとする。 art-72-21/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6 For the calculation of the tax base for the capital levy of a domestic corporation in which the ratio of the amount listed in item (ii) to the amount listed in item (i) exceeds 50 percent, the amount calculated by multiplying the amount of stated capital, etc. by the ratio of the amount listed in item (ii) to the amount listed in item (i) is to be deducted from the amount of stated capital, etc. machine translation, not official **一** 当該内国法人の当該事業年度及び当該事業年度の前事業年度の確定した決算（第七十二条の二十六第一項ただし書の規定により申告納付すべき事業税にあつては、同項に規定する中間期間に係る決算）に基づく貸借対照表に計上されている総資産の帳簿価額として政令で定めるところにより計算した金額の合計額 art-72-21/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6/item-1 the total of the amounts, calculated as provided by Cabinet Order, as the book value of total assets recorded on the balance sheet based on the finalized settlement of accounts of that domestic corporation for that business year and for the business year preceding that business year (for enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1), the settlement of accounts for the interim period prescribed in that paragraph); machine translation, not official **二** 当該内国法人の当該事業年度終了の時又は当該事業年度の前事業年度終了の時における特定子会社（当該内国法人が発行済株式又は出資（政令で定めるものを除く。）の総数又は総額の百分の五十を超える数の株式又は出資を直接又は間接に保有する他の法人をいう。）の株式又は出資で、それぞれの時において当該内国法人が保有するものの帳簿価額の合計額 art-72-21/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6/item-2 the total book value of the shares or capital contributions of specified subsidiary corporations (meaning other corporations in which that domestic corporation directly or indirectly holds shares or capital contributions exceeding 50 percent of the total number or total amount of issued shares or capital contributions (excluding those specified by Cabinet Order)) that are held by that domestic corporation at the end of that business year or at the end of the business year preceding that business year, as of each of those times. machine translation, not official **第七項** 資本金等の額（前項又は次条第一項若しくは第二項の規定により控除すべき金額がある場合には、これらを控除した後の金額とする。以下この項において同じ。）が千億円を超える法人の資本割の課税標準は、第一項及び第二項の規定にかかわらず、次の表の上欄に掲げる金額の区分によつて資本金等の額（資本金等の額が一兆円を超える場合には、一兆円とする。）を区分し、当該区分に応ずる同表の下欄に掲げる率を乗じて計算した金額の合計額とする。 千億円以下の金額 百分の百 千億円を超え五千億円以下の金額 百分の五十 五千億円を超え一兆円以下の金額 百分の二十五 art-72-21/par-7 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7 For a corporation whose amount of stated capital, etc. (where there is an amount to be deducted under the preceding paragraph or paragraph (1) or (2) of the following Article, the amount after deducting it; the same applies hereinafter in this paragraph) exceeds 100 billion yen, notwithstanding paragraphs (1) and (2), the tax base for the capital levy is the total of the amounts calculated by dividing the amount of stated capital, etc. (where it exceeds 1 trillion yen, 1 trillion yen) into the categories of amounts in the left-hand column of the following table and multiplying each by the rate in the right-hand column of that table corresponding to that category. Amount that is 100 billion yen or less 100 percent Amount that exceeds 100 billion yen but is 500 billion yen or less 50 percent Amount that exceeds 500 billion yen but is 1 trillion yen or less 25 percent machine translation, not official **第八項** 事業年度が一年に満たない場合における前項の規定の適用については、同項の表以外の部分中「千億円」とあるのは「千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、同項の表千億円以下の金額の項中「千億円」とあるのは「千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、同表千億円を超え五千億円以下の金額の項中「千億円を」とあるのは「千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額を」と、「五千億円」とあるのは「五千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、同表五千億円を超え一兆円以下の金額の項中「五千億円」とあるのは「五千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。 art-72-21/par-8 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-8 With respect to the application of the preceding paragraph where a business year is less than one year, the phrase "100 billion yen" in the part other than the table in that paragraph is deemed to be replaced with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in that business year", the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in that business year", the phrase "100 billion yen" in the row for amounts of 100 billion yen or less in the table of that paragraph with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in that business year", the phrase "exceeds 100 billion yen" in the row for amounts exceeding 100 billion yen and 500 billion yen or less in that table with "exceeds an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in that business year", the phrase "500 billion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in that business year", the phrase "500 billion yen" in the row for amounts exceeding 500 billion yen and 1 trillion yen or less in that table with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in that business year", and the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded. machine translation, not official **第九項** 通算子法人が事業年度の中途において解散をした場合の当該事業年度における第七項の規定の適用については、同項の表以外の部分中「千億円」とあるのは「千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同項の表千億円以下の金額の項中「千億円」とあるのは「千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表千億円を超え五千億円以下の金額の項中「千億円を」とあるのは「千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額を」と、「五千億円」とあるのは「五千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表五千億円を超え一兆円以下の金額の項中「五千億円」とあるのは「五千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。 art-72-21/par-9 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-9 With respect to the application of paragraph (7) for a business year in the course of which a group tax sharing subsidiary corporation is dissolved, the phrase "100 billion yen" in the part other than the table in that paragraph is deemed to be replaced with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "100 billion yen" in the row for amounts of 100 billion yen or less in the table of that paragraph with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "exceeds 100 billion yen" in the row for amounts exceeding 100 billion yen and 500 billion yen or less in that table with "exceeds an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "500 billion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "500 billion yen" in the row for amounts exceeding 500 billion yen and 1 trillion yen or less in that table with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", and the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the first day of that business year to the date of dissolution". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded. machine translation, not official **第十項** 清算中の通算子法人が事業年度の中途において継続した場合の当該事業年度における第七項の規定の適用については、同項の表以外の部分中「千億円」とあるのは「千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同項の表千億円以下の金額の項中「千億円」とあるのは「千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表千億円を超え五千億円以下の金額の項中「千億円を」とあるのは「千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額を」と、「五千億円」とあるのは「五千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表五千億円を超え一兆円以下の金額の項中「五千億円」とあるのは「五千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。 art-72-21/par-10 · https://japanlaw.org/ja/local-tax-act/art-72-21/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-10 With respect to the application of paragraph (7) for a business year in the course of which a group tax sharing subsidiary corporation in liquidation continues, the phrase "100 billion yen" in the part other than the table in that paragraph is deemed to be replaced with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "100 billion yen" in the row for amounts of 100 billion yen or less in the table of that paragraph with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "exceeds 100 billion yen" in the row for amounts exceeding 100 billion yen and 500 billion yen or less in that table with "exceeds an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "500 billion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "500 billion yen" in the row for amounts exceeding 500 billion yen and 1 trillion yen or less in that table with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the date of continuation to the last day of that business year", and the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the date of continuation to the last day of that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded. machine translation, not official --- ## Cites - art-72-21/par-1: 第七十二条の十二第二号 → 地方税法 第七十二条の十二第一項第二号 (Article 72-12, paragraph (1), item (ii)), art-72-12/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-2 - art-72-21/par-1: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16 - art-72-21/par-1: この項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - art-72-21/par-1: 第一号 → 地方税法 第七十二条の二十一第一項第一号 (Article 72-21, paragraph (1), item (i)), art-72-21/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-1 - art-72-21/par-1: 第二号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-2 - art-72-21/par-1: 第三号 → 地方税法 第七十二条の二十一第一項第三号 (Article 72-21, paragraph (1), item (iii)), art-72-21/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-3 - art-72-21/par-1: 第四項 → 地方税法 第七十二条の二十一第四項 (Article 72-21, paragraph (4)), art-72-21/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-4 - art-72-21/par-1/item-1: 会社法第四百四十六条 → 会社法 第四百四十六条 (Article 446), art-446 — https://japanlaw.org/ja/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446 - art-72-21/par-1/item-1: 同法第四百四十七条 → 会社法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/ja/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447 - art-72-21/par-1/item-1: 第四百四十八条 → 会社法 第四百四十八条 (Article 448), art-448 — https://japanlaw.org/ja/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448 - art-72-21/par-1/item-1: 同法第四百五十条 → 会社法 第四百五十条 (Article 450), art-450 — https://japanlaw.org/ja/companies-act/art-450 · https://japanlaw.org/l/417AC0000000086/art-450 - art-72-21/par-1/item-1: 同法第四百四十八条第一項第二号 → 会社法 第四百四十八条第一項第二号 (Article 448, paragraph (1), item (ii)), art-448/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-448/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-448/par-1/item-2 - art-72-21/par-1/item-2: この号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-2 - art-72-21/par-1/item-2: 第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection - art-72-21/par-1/item-2: 第二百八十九条第一項 → 地方税法 第二百八十九条第一項 (Article 289, paragraph (1)), art-289/par-1 — https://japanlaw.org/ja/local-tax-act/art-289/par-1 · https://japanlaw.org/l/325AC0000000226/art-289/par-1 - art-72-21/par-1/item-2: 会社法整備法第一条 → e-Gov law 417AC0000000087, 第一条 (Article 1), art-1 — not held in this collection - art-72-21/par-1/item-2: 第四十六条 → 地方税法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/local-tax-act/art-46 · https://japanlaw.org/l/325AC0000000226/art-46 - art-72-21/par-1/item-3: 会社法第四百四十六条 → 会社法 第四百四十六条 (Article 446), art-446 — https://japanlaw.org/ja/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446 - art-72-21/par-1/item-3: 同法第四百四十七条 → 会社法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/ja/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447 - art-72-21/par-1/item-3: 第四百四十八条 → 会社法 第四百四十八条 (Article 448), art-448 — https://japanlaw.org/ja/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448 - art-72-21/par-1/item-3: 同法第四百五十二条 → 会社法 第四百五十二条 (Article 452), art-452 — https://japanlaw.org/ja/companies-act/art-452 · https://japanlaw.org/l/417AC0000000086/art-452 - art-72-21/par-2: 前項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - art-72-21/par-2: 第七十二条の十二第二号 → 地方税法 第七十二条の十二第一項第二号 (Article 72-12, paragraph (1), item (ii)), art-72-12/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-2 - art-72-21/par-3: 前二項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - art-72-21/par-3: 前二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-2 - art-72-21/par-4: 第九項 → 地方税法 第七十二条の二十一第九項 (Article 72-21, paragraph (9)), art-72-21/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-9 - art-72-21/par-4: 第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - art-72-21/par-4: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-2 - art-72-21/par-5: 第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - art-72-21/par-5: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-2 - art-72-21/par-6: 第一号 → 地方税法 第七十二条の二十一第六項第一号 (Article 72-21, paragraph (6), item (i)), art-72-21/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6/item-1 - art-72-21/par-6: 第二号 → 地方税法 第七十二条の二十一第六項第二号 (Article 72-21, paragraph (6), item (ii)), art-72-21/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6/item-2 - art-72-21/par-6/item-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - art-72-21/par-7: 前項 → 地方税法 第七十二条の二十一第六項 (Article 72-21, paragraph (6)), art-72-21/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6 - art-72-21/par-7: 次条第一項 → 地方税法 第七十二条の二十二第一項 (Article 72-22, paragraph (1)), art-72-22/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-22/par-1 - art-72-21/par-7: 第二項 → 地方税法 第七十二条の二十二第二項 (Article 72-22, paragraph (2)), art-72-22/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-22/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-22/par-2 - art-72-21/par-7: この項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7 - art-72-21/par-7: 第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - art-72-21/par-7: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-2 - art-72-21/par-8: 前項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7 - art-72-21/par-9: 第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7 - art-72-21/par-10: 第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7 ## Cited by 28 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の二十一第一項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - 地方税法 第七十二条の二十一第一項第二号（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-2 - 地方税法 第七十二条の二十一第二項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-2 - 地方税法 第七十二条の二十一第三項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-3 - 地方税法 第七十二条の二十一第四項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-4 - 地方税法 第七十二条の二十一第五項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-5 - 地方税法 第七十二条の二十一第六項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-6 - 地方税法 第七十二条の二十一第七項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-7 - 地方税法 第七十二条の二十一第八項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-8 - 地方税法 第七十二条の二十一第九項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-9 - 地方税法 第七十二条の二十一第十項（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-10 - 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 附則第九条第一項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-1 - 地方税法 附則第九条第二項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-2 - 地方税法 附則第九条第三項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-3 - 地方税法 附則第九条第四項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-4 - 地方税法 附則第九条第五項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-5 - 地方税法 附則第九条第六項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-6 - 地方税法 附則第九条第十項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-10 - 地方税法 附則第九条第十一項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-11 - 地方税法 附則第九条第十七項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-17 - 地方税法 附則第九条第二十三項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-23 - 地方税法 附則第九条第二十五項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-25 - 地方税法 附則第二条第一項（個人の事業税及び固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3341-76/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-2/par-1 - 地方税法 附則第五条第十一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-11 - 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-6/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-20261027T202151-066, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-066, 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