# 地方税法 / Local Tax Act — 第七十二条の二十四の七 (Article 72-24-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-24-7. 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: 第七十二条の二十四の七 (Article 72-24-7)（法人の事業税の標準税率等） — address `art-72-24-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-24-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-24-7 - 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. --- ### 第七十二条の二十四の七（法人の事業税の標準税率等） — Standard Tax Rates, etc. for the Corporate Enterprise Tax caption: machine translation, not official art-72-24-7 · https://japanlaw.org/ja/local-tax-act/art-72-24-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-7 **第一項** 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。第五項において同じ。）に対する事業税の額は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定める金額とする。 art-72-24-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 The amount of the enterprise tax on a business conducted by a corporation (excluding the electricity supply business, gas supply business, insurance business and trade insurance business; the same applies in paragraph (5)) is the amount specified in the relevant item in accordance with the category of corporations listed in the following items: machine translation, not official **一** 第七十二条の二第一項第一号イに掲げる法人　次に掲げる金額の合計額 art-72-24-7/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1 a corporation listed in Article 72-2, paragraph (1), item (i), (a): the total of the following amounts: machine translation, not official **イ** 各事業年度の付加価値額に百分の一・二の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1/sub-1 the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 1.2/100; machine translation, not official **ロ** 各事業年度の資本金等の額に百分の〇・五の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1/sub-2 the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.5/100; machine translation, not official **ハ** 各事業年度の所得に百分の一の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-1/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1/sub-3 the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1/100; machine translation, not official **二** 特別法人　次の表の上欄に掲げる金額の区分により各事業年度の所得を区分し、当該区分に応ずる同表の下欄に掲げる標準税率により定めた率を乗じて計算した金額の合計額 各事業年度の所得のうち年四百万円以下の金額 百分の三・五 各事業年度の所得のうち年四百万円を超える金額 百分の四・九 art-72-24-7/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-2 a special corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category the portion of the income for each business year that is annual 4,000,000 yen or less 3.5/100 the portion of the income for each business year that exceeds annual 4,000,000 yen 4.9/100 machine translation, not official **三** その他の法人　次の表の上欄に掲げる金額の区分により各事業年度の所得を区分し、当該区分に応ずる同表の下欄に掲げる標準税率により定めた率を乗じて計算した金額の合計額 各事業年度の所得のうち年四百万円以下の金額 百分の三・五 各事業年度の所得のうち年四百万円を超え年八百万円以下の金額 百分の五・三 各事業年度の所得のうち年八百万円を超える金額 百分の七 art-72-24-7/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-3 any other corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category the portion of the income for each business year that is annual 4,000,000 yen or less 3.5/100 the portion of the income for each business year that exceeds annual 4,000,000 yen and is annual 8,000,000 yen or less 5.3/100 the portion of the income for each business year that exceeds annual 8,000,000 yen 7/100 machine translation, not official **第二項** 電気供給業（小売電気事業等、発電事業等及び特定卸供給事業を除く。）、導管ガス供給業、保険業及び貿易保険業に対する事業税の額は、各事業年度の収入金額に百分の一の標準税率により定めた率を乗じて得た金額とする。 art-72-24-7/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2 The amount of the enterprise tax on the electricity supply business (excluding the retail electricity business, etc., power generation business, etc. and specified wholesale supply business), the gas pipeline supply business, the insurance business and the trade insurance business is the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 1/100. machine translation, not official **第三項** 電気供給業のうち、小売電気事業等、発電事業等及び特定卸供給事業に対する事業税の額は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定める金額とする。 art-72-24-7/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3 The amount of the enterprise tax on the retail electricity business, etc., power generation business, etc. and specified wholesale supply business, among the electricity supply business, is the amount specified in the relevant item in accordance with the category of corporations listed in the following items: machine translation, not official **一** 第七十二条の二第一項第三号イに掲げる法人　次に掲げる金額の合計額 art-72-24-7/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3/item-1 a corporation listed in Article 72-2, paragraph (1), item (iii), (a): the total of the following amounts: machine translation, not official **イ** 各事業年度の収入金額に百分の〇・七五の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-3/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3/item-1/sub-1 the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100; machine translation, not official **ロ** 各事業年度の付加価値額に百分の〇・三七の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-3/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3/item-1/sub-2 the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.37/100; machine translation, not official **ハ** 各事業年度の資本金等の額に百分の〇・一五の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-3/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3/item-1/sub-3 the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.15/100; machine translation, not official **二** 第七十二条の二第一項第三号ロに掲げる法人　次に掲げる金額の合計額 art-72-24-7/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3/item-2 a corporation listed in Article 72-2, paragraph (1), item (iii), (b): the total of the following amounts: machine translation, not official **イ** 各事業年度の収入金額に百分の〇・七五の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-3/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3/item-2/sub-1 the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100; machine translation, not official **ロ** 各事業年度の所得に百分の一・八五の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-3/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3/item-2/sub-2 the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1.85/100. machine translation, not official **第四項** 特定ガス供給業に対する事業税の額は、次に掲げる金額の合計額とする。 art-72-24-7/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4 The amount of the enterprise tax on the specified gas supply business is the total of the following amounts: machine translation, not official **一** 各事業年度の収入金額に百分の〇・四八の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4/item-1 the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.48/100; machine translation, not official **二** 各事業年度の付加価値額に百分の〇・七七の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4/item-2 the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.77/100; machine translation, not official **三** 各事業年度の資本金等の額に百分の〇・三二の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4/item-3 the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.32/100. machine translation, not official **第五項** 二以上の道府県において事務所又は事業所を設けて事業を行う法人の第一項の各事業年度の所得は、第七十二条の四十八の規定により関係道府県に分割される前の各事業年度の所得によるものとし、三以上の道府県において事務所又は事業所を設けて事業を行う法人で資本金の額又は出資金の額が千万円以上のもの（第七十二条の二第一項第一号イに掲げる法人を除く。）が行う事業に対する事業税の額は、第一項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、当該各号に定める金額とする。 art-72-24-7/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 The income for each business year in paragraph (1) of a corporation that conducts business with offices or places of business established in two or more prefectures is the income for each business year before it is divided among the relevant prefectures under Article 72-48, and the amount of the enterprise tax on a business conducted by a corporation that conducts business with offices or places of business established in three or more prefectures and whose amount of stated capital or amount of capital contributions is 10,000,000 yen or more (excluding a corporation listed in Article 72-2, paragraph (1), item (i), (a)) is, notwithstanding the provisions of paragraph (1), the amount specified in the relevant item in accordance with the category of corporations listed in the following items: machine translation, not official **一** 特別法人　各事業年度の所得に百分の四・九の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5/item-1 a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 4.9/100; machine translation, not official **二** 特別法人以外の法人　各事業年度の所得に百分の七の標準税率により定めた率を乗じて得た金額 art-72-24-7/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5/item-2 a corporation other than a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 7/100. machine translation, not official **第六項** 事業年度が一年に満たない場合における第一項の規定の適用については、同項中「年四百万円」とあるのは「四百万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、「年八百万円」とあるのは「八百万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、一月に満たない端数を生じたときは、一月とする。 art-72-24-7/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-6 In applying the provisions of paragraph (1) where the business year is less than one year, in that paragraph the phrase "annual 4,000,000 yen" is deemed to be replaced with "the amount calculated by multiplying 4,000,000 yen by the number of months in that business year and dividing by 12", and the phrase "annual 8,000,000 yen" with "the amount calculated by multiplying 8,000,000 yen by the number of months in that business year and dividing by 12". In this case, the number of months is calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month. machine translation, not official **第七項** 第一項第二号及び第五項各号の「特別法人」とは、次に掲げる法人をいう。 art-72-24-7/par-7 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7 The term "special corporation" in paragraph (1), item (ii) and the items of paragraph (5) means the following corporations: machine translation, not official **一** 農業協同組合、農業協同組合連合会（特定農業協同組合連合会を除く。）及び農事組合法人（農業協同組合法第七十二条の十第一項第二号の事業を行う農事組合法人でその事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）並びにたばこ耕作組合 art-72-24-7/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-1 agricultural cooperatives, federations of agricultural cooperatives (excluding specified federations of agricultural cooperatives) and agricultural production cooperative corporations (excluding an agricultural production cooperative corporation that carries on the business under Article 72-10, paragraph (1), item (ii) of the Agricultural Co-operatives Act and that pays salaries, wages, bonuses or other payments of a similar nature to members engaged in its business), and tobacco cultivation associations; machine translation, not official **二** 消費生活協同組合及び消費生活協同組合連合会 art-72-24-7/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-2 consumer cooperatives and federations of consumer cooperatives; machine translation, not official **三** 信用金庫、信用金庫連合会、労働金庫及び労働金庫連合会 art-72-24-7/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-3 shinkin banks, federations of shinkin banks, labor banks and federations of labor banks; machine translation, not official **四** 中小企業等協同組合（企業組合を除く。）、出資組合である商工組合及び商工組合連合会、商店街振興組合、商店街振興組合連合会、内航海運組合、内航海運組合連合会、出資組合である生活衛生同業組合及び生活衛生同業組合連合会並びに生活衛生同業小組合 art-72-24-7/par-7/item-4 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-4 small and medium-sized enterprise cooperatives (excluding enterprise associations), commerce and industry associations that are capital-contribution associations and federations of commerce and industry associations, shopping street promotion associations, federations of shopping street promotion associations, coastal shipping associations, federations of coastal shipping associations, environmental sanitation business associations that are capital-contribution associations and federations of environmental sanitation business associations, and environmental sanitation business small associations; machine translation, not official **五** 出資組合である輸出組合及び輸入組合 art-72-24-7/par-7/item-5 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-5 exporters' associations and importers' associations that are capital-contribution associations; machine translation, not official **六** 船主相互保険組合 art-72-24-7/par-7/item-6 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-6 shipowners' mutual insurance associations; machine translation, not official **七** 漁業協同組合、漁業協同組合連合会、漁業生産組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）、水産加工業協同組合、水産加工業協同組合連合会、共済水産業協同組合連合会及び輸出水産業組合 art-72-24-7/par-7/item-7 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-7 fishery cooperatives, federations of fishery cooperatives, fishery production cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative), fishery processing cooperatives, federations of fishery processing cooperatives, federations of fishery mutual aid cooperatives and fishery exporters' associations; machine translation, not official **八** 森林組合、森林組合連合会及び生産森林組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。） art-72-24-7/par-7/item-8 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-8 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-8 forestry cooperatives, federations of forestry cooperatives and production forestry cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative); machine translation, not official **九** 農林中央金庫 art-72-24-7/par-7/item-9 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-9 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-9 Norinchukin Bank; machine translation, not official **十** 医療法人 art-72-24-7/par-7/item-10 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-10 medical care corporations; machine translation, not official **十一** 労働者協同組合連合会 art-72-24-7/par-7/item-11 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7/item-11 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7/item-11 federations of workers' cooperatives. machine translation, not official **第八項** 第五項の規定を適用する場合において、資本金の額又は出資金の額が千万円以上の法人であるかどうかの判定は、各事業年度の所得（清算中の各事業年度の所得を除く。）を課税標準とする事業税にあつては、各事業年度の終了の日（第七十二条の二十六第一項ただし書又は第七十二条の四十八第二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、第七十二条の二十六第一項に規定する六月経過日の前日）の現況によるものとし、清算中の各事業年度の所得を課税標準とする事業税にあつては、解散の日の現況によるものとする。 art-72-24-7/par-8 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-8 In applying the provisions of paragraph (5), the determination of whether a corporation has an amount of stated capital or amount of capital contributions of 10,000,000 yen or more is made, for the enterprise tax for which the income for each business year (excluding the income for each business year in liquidation) is the tax base, based on the situation as of the last day of each business year (for the enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1) or the proviso to Article 72-48, paragraph (2), the situation as of the day before the day on which six months have elapsed prescribed in Article 72-26, paragraph (1)), and, for the enterprise tax for which the income for each business year in liquidation is the tax base, based on the situation as of the date of dissolution. machine translation, not official **第九項** 道府県は、第一項から第五項までに規定する標準税率を超える税率で事業税を課する場合には、次の各号に掲げる率に、当該率の区分に応じて当該各号に定める率を乗じて得た率を超える税率で課することができない。 art-72-24-7/par-9 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9 Where a prefecture imposes the enterprise tax at a rate exceeding the standard tax rate prescribed in paragraphs (1) through (5), it may not impose it at a rate exceeding the rate obtained by multiplying the rate listed in each of the following items by the rate specified in the relevant item in accordance with the category of that rate: machine translation, not official **一** 第一項各号（第一号ハを除く。）に掲げる法人の区分に応じて当該各号に定める率、第二項に規定する率、第三項各号に掲げる法人の区分に応じて当該各号に定める率、第四項各号に規定する率及び第五項各号に掲げる法人の区分に応じて当該各号に定める率　一・二 art-72-24-7/par-9/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-9/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9/item-1 the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (1) (excluding item (i), (c)), the rate prescribed in paragraph (2), the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (3), the rates prescribed in the items of paragraph (4), and the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (5): 1.2; machine translation, not official **二** 第一項第一号ハに定める率　一・七 art-72-24-7/par-9/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-9/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9/item-2 the rate specified in paragraph (1), item (i), (c): 1.7. machine translation, not official **第十項** 道府県が第七十二条の二十四の四の規定により事業税を課する場合における税率は、第一項から第五項まで及び前項の税率による場合における負担と著しく均衡を失することのないようにしなければならない。 art-72-24-7/par-10 · https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-10 Where a prefecture imposes the enterprise tax pursuant to Article 72-24-4, it must ensure that the tax rate is not significantly out of balance with the burden under the tax rates in paragraphs (1) through (5) and the preceding paragraph. machine translation, not official --- ## Cites - art-72-24-7/par-1: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - art-72-24-7/par-1/item-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-72-24-7/par-3/item-1: 第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-3 - art-72-24-7/par-3/item-2: 第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-3 - art-72-24-7/par-5: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - art-72-24-7/par-5: 第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48 - art-72-24-7/par-5: 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-72-24-7/par-6: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - art-72-24-7/par-7: 第一項第二号 → 地方税法 第七十二条の二十四の七第一項第二号 (Article 72-24-7, paragraph (1), item (ii)), art-72-24-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-2 - art-72-24-7/par-7: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - art-72-24-7/par-7/item-1: 農業協同組合法第七十二条の十第一項第二号 → e-Gov law 322AC0000000132, 第七十二条の十第一項第二号 (Article 72-10, paragraph (1), item (ii)), art-72-10/par-1/item-2 — not held in this collection - art-72-24-7/par-8: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - art-72-24-7/par-8: 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-72-24-7/par-8: 第七十二条の四十八第二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-2 - art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2 - art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3 - art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4 - art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - art-72-24-7/par-9/item-1: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - art-72-24-7/par-9/item-1: 第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1 - art-72-24-7/par-9/item-1: 第二項 → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2 - art-72-24-7/par-9/item-1: 第三項 → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3 - art-72-24-7/par-9/item-1: 第四項 → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4 - art-72-24-7/par-9/item-1: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - art-72-24-7/par-9/item-2: 第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1 - art-72-24-7/par-10: 第七十二条の二十四の四 → 地方税法 第七十二条の二十四の四 (Article 72-24-4), art-72-24-4 — https://japanlaw.org/ja/local-tax-act/art-72-24-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-4 - art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2 - art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-3 - art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-4 - art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - art-72-24-7/par-10: 前項 → 地方税法 第七十二条の二十四の七第九項 (Article 72-24-7, paragraph (9)), art-72-24-7/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9 ## Cited by 30 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の二第一項第一号ロ（事業税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1/sub-2 - 地方税法 第七十二条の二第一項第四号（事業税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-4 - 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 第七十二条の五第一項第五号（法人の事業税の非課税所得等の範囲） — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5 - 地方税法 第七十二条の二十四の七第一項（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - 地方税法 第七十二条の二十四の七第五項（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - 地方税法 第七十二条の二十四の七第六項（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-6 - 地方税法 第七十二条の二十四の七第七項（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-7 - 地方税法 第七十二条の二十四の七第八項（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-8 - 地方税法 第七十二条の二十四の七第九項（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9 - 地方税法 第七十二条の二十四の七第九項第一号（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-9/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9/item-1 - 地方税法 第七十二条の二十四の七第九項第二号（法人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-9/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-9/item-2 - 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 第七十二条の二十六第十一項（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-11 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-11 - 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 第七十二条の二十九第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-3 - 地方税法 第七十二条の二十九第五項（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-5 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-5 - 地方税法 第七十二条の四十八第一項（分割法人の申告納付等） — https://japanlaw.org/ja/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1 - 地方税法 第七十二条の七十六第一項第一号 — https://japanlaw.org/ja/local-tax-act/art-72-76/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-76/par-1/item-1 - 地方税法 第七百三十四条第四項（都における普通税の特例） — https://japanlaw.org/ja/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4 - 地方税法 附則第九条の二第一項（法人の事業税の税率の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2/par-1 - 地方税法 附則第九条の二の二第一項（法人の事業税の特定寄附金税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-1 - 地方税法 附則第七条第四項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-4 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 - 地方税法 附則第八条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2 - 地方税法 附則第八条第二項第三号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-3 - 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 - 地方税法 附則第五条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2 - 地方税法 附則第五条第二項第三号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-2/item-3 - 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/par-1 --- ## 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-20261027T214204-053, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-054, 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