# 地方税法 / Local Tax Act — 第七十二条の二十四の四 (Article 72-24-4)

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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: 第七十二条の二十四の四 (Article 72-24-4)（法人の事業税の課税標準の特例） — address `art-72-24-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-24-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-24-4
- 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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### 第七十二条の二十四の四（法人の事業税の課税標準の特例） — Special Provisions on the Tax Base of the Corporate Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72-24-4 · https://japanlaw.org/ja/local-tax-act/art-72-24-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-4</sup>

    **第一項**  第七十二条の二第一項第一号イに掲げる法人以外の法人の行う事業（電気供給業、ガス供給業、保険業及び貿易保険業を除く。）に対する事業税の課税標準については、事業の情況に応じ、第七十二条の十二第三号の所得と併せて、資本金額、売上金額、家屋の床面積又は価格、土地の地積又は価格、従業員数等を用いることができる。
    <sup>art-72-24-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-4/par-1</sup>
    For the tax base of the enterprise tax on a business (excluding the electricity supply business, gas supply business, insurance business and trade insurance business) conducted by a corporation other than a corporation listed in Article 72-2, paragraph (1), item (i), (a), the amount of stated capital, amount of sales, floor area or price of a house, area or price of land, number of employees, etc. may be used, in accordance with the circumstances of the business, together with the income in Article 72-12, item (iii).
    <sup>machine translation, not official</sup>

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## Cites
- art-72-24-4/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- art-72-24-4/par-1: 第七十二条の十二第三号 → 地方税法 第七十二条の十二第一項第三号 (Article 72-12, paragraph (1), item (iii)), art-72-12/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-3

## Cited by

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

- 地方税法 第七十二条の二の二第八項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-72-2-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-8
- 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 第七十二条の二十四の七第十項（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-10
- 地方税法 附則第三十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-59/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-31/par-1

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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-20261027T214204-052, 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