# 地方税法 / Local Tax Act — 第七十二条の四十九の十三 (Article 72-49-13)
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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: 第七十二条の四十九の十三 (Article 72-49-13)（この法律の施行地外において事業を行う個人の課税標準の算定） — address `art-72-49-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-49-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-13
- 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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### 第七十二条の四十九の十三（この法律の施行地外において事業を行う個人の課税標準の算定） — Calculation of the Tax Base for Individuals Conducting Business Outside the Area Where This Act Is Enforced
caption: machine translation, not official
art-72-49-13 · https://japanlaw.org/ja/local-tax-act/art-72-49-13 · https://japanlaw.org/l/325AC0000000226/art-72-49-13
**第一項** この法律の施行地に主たる事務所又は事業所を有する個人で、この法律の施行地外にその事業が行われる場所で政令で定めるものを有するものの事業税の課税標準とすべき所得は、当該個人の事業の所得の総額からこの法律の施行地外の事業に帰属する所得を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する所得の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該個人のこの法律の施行地外の事業に帰属する所得とみなす。
art-72-49-13/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-49-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-13/par-1
For an individual who has a principal office or place of business in the area where this Act is enforced and who has a place specified by Cabinet Order at which business is conducted outside the area where this Act is enforced, the income to be the tax base for enterprise tax is the amount obtained by deducting the income attributable to business outside the area where this Act is enforced from the total amount of the income from the business of that individual. In this case, where the calculation of the income attributable to business outside the area where this Act is enforced is difficult, the amount calculated as provided by Cabinet Order is deemed to be the income of that individual attributable to business outside the area where this Act is enforced.
machine translation, not official
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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-20261027T202151-081, 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