# 地方税法 / Local Tax Act — 第七十二条の四十九の十五 (Article 72-49-15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-49-15. 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十五 (Article 72-49-15)（個人の事業税の課税標準の特例） — address `art-72-49-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-49-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-15 - 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十五（個人の事業税の課税標準の特例） — Special Provisions on the Tax Base for Individual Enterprise Tax caption: machine translation, not official art-72-49-15 · https://japanlaw.org/ja/local-tax-act/art-72-49-15 · https://japanlaw.org/l/325AC0000000226/art-72-49-15 **第一項** 個人の行う事業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、第七十二条の二第三項及び第七十二条の四十九の十一の所得によらないで、売上金額、家屋の床面積若しくは価格、土地の地積若しくは価格、従業員数等を課税標準とし、又は所得とこれらの課税標準とを併せ用いることができる。 art-72-49-15/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-49-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-15/par-1 With respect to the tax base for enterprise tax on business conducted by individuals, depending on the circumstances of the business, without relying on the income referred to in Article 72-2, paragraph (3) and Article 72-49-11, the amount of sales, the floor area or price of houses, the area or price of land, the number of employees, etc. may be used as the tax base, or income may be used together with those tax bases. machine translation, not official --- ## Cites - art-72-49-15/par-1: 第七十二条の二第三項 → 地方税法 第七十二条の二第三項 (Article 72-2, paragraph (3)), art-72-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-3 - art-72-49-15/par-1: 第七十二条の四十九の十一 → 地方税法 第七十二条の四十九の十一 (Article 72-49-11), art-72-49-11 — https://japanlaw.org/ja/local-tax-act/art-72-49-11 · https://japanlaw.org/l/325AC0000000226/art-72-49-11 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の十七第四項（個人の事業税の標準税率等） — https://japanlaw.org/ja/local-tax-act/art-72-49-17/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-17/par-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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