# 地方税法 / Local Tax Act — 第七十二条の四十九の十四 (Article 72-49-14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-49-14. 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: 第七十二条の四十九の十四 (Article 72-49-14)（事業主控除） — address `art-72-49-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-49-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-14 - 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. --- ### 第七十二条の四十九の十四（事業主控除） — Business Owner Deduction caption: machine translation, not official art-72-49-14 · https://japanlaw.org/ja/local-tax-act/art-72-49-14 · https://japanlaw.org/l/325AC0000000226/art-72-49-14 **第一項** 事業を行う個人については、当該個人の事業の所得の計算上二百九十万円を控除する。 art-72-49-14/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-49-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-14/par-1 For an individual who conducts business, 2,900,000 yen is deducted in the calculation of the income from the business of that individual. machine translation, not official **第二項** 前項の場合において、事業を行つた期間が一年に満たないときは、同項に規定する控除額は、二百九十万円に当該年において事業を行つた月数を乗じて得た額を十二で除して算定した金額とする。 art-72-49-14/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-49-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-14/par-2 In the case of the preceding paragraph, where the period during which business was conducted is less than one year, the deduction amount prescribed in that paragraph is the amount calculated by dividing by 12 the amount obtained by multiplying 2,900,000 yen by the number of months in which business was conducted in that year. machine translation, not official **第三項** 前項の月数は、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-72-49-14/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-49-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-14/par-3 The number of months in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is one month. machine translation, not official --- ## Cites - art-72-49-14/par-2: 前項 → 地方税法 第七十二条の四十九の十四第一項 (Article 72-49-14, paragraph (1)), art-72-49-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-14/par-1 - art-72-49-14/par-3: 前項 → 地方税法 第七十二条の四十九の十四第二項 (Article 72-49-14, paragraph (2)), art-72-49-14/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-49-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-14/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の十二第十五項（個人の事業税の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-15 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-15 - 地方税法 第七十二条の四十九の十四第二項（事業主控除） — https://japanlaw.org/ja/local-tax-act/art-72-49-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-14/par-2 - 地方税法 第七十二条の四十九の十四第三項（事業主控除） — https://japanlaw.org/ja/local-tax-act/art-72-49-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-14/par-3 - 地方税法 第七十二条の五十五第一項（個人の事業税の賦課徴収に関する申告又は報告の義務） — https://japanlaw.org/ja/local-tax-act/art-72-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55/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-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